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As of the date of this Quarterly Report on Form 10-Q, our business operations consist primarily of two segments: (i) Fish Trading and (ii) E-Commerce. Our Fish Trading segment is carried out by our wholly-owned subsidiary, Nocera Inc. Taiwan Branch (“NTB”). NTB engages in the trading of fish, primarily eels, in the Republic of Taiwan. In the E-Commerce segment, which is administered through Zhejiang Xinca Mutual Entertainment Culture Media Co., Ltd. (“Xinca”), an unincorporated division of the Company, we act as an agent in facilitating the sale of third-party products through live-streaming e-commerce platforms. In addition, we design recirculation aquaculture systems (“RAS”) for fish farming, and we consult with customers in the manufacture and installation of RAS.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In January 2026, the Company allocated an aggregate $<span id="xdx_904_eus-gaap--RestrictedCash_iI_dm_c20260131__us-gaap--TransactionTypeAxis__custom--BitcoinPurchaseMember_zPRFkAyug1nb">2.0 million</span> of corporate funds to purchase Bitcoin as part of its corporate treasury strategy. The Company completed the first $<span id="xdx_908_eus-gaap--CryptoAssetPurchase_dm_c20260124__20260125__us-gaap--TransactionTypeAxis__custom--FirstTrancheMember_z50Hh1icXBF6">1.0 million</span> tranche on January 25, 2026 and the remaining $<span id="xdx_902_eus-gaap--CryptoAssetPurchase_dm_c20260128__20260129__us-gaap--TransactionTypeAxis__custom--FirstTrancheMember_z6WUucqyn4Cd">1.0 million</span> tranche on January 29, 2026, acquiring approximately 12 Bitcoin at an average purchase price of approximately $83,000. The Company intends to continue its corporate treasury strategy, with an emphasis on Bitcoin for now, for the foreseeable future.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_844_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_z4GYwbioAJJh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86D_zgH4LUDujMB7">Going concern</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">The accompanying unaudited condensed consolidated financial statements have been prepared on a going-concern basis which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying unaudited condensed consolidated financial statements, for the three months ended March 31, 2026 and 2025, the Company recorded a net loss of $<span id="xdx_90A_eus-gaap--ProfitLoss_iN_di_c20260101__20260331_ze0JMw8v76u1" title="Net loss">1,273,741</span> and $<span id="xdx_900_eus-gaap--ProfitLoss_iN_di_c20250101__20250331_z8XJ3zGHboZg" title="Net loss">257,618</span> and net cash used in operations of $<span id="xdx_907_eus-gaap--NetCashProvidedByUsedInOperatingActivities_iN_di_c20260101__20260331_zmzonVHa4v0l" title="Net cash used in operations">583,026</span> and </span>$<span style="font-size: 10pt"><span id="xdx_905_eus-gaap--NetCashProvidedByUsedInOperatingActivities_iN_di_c20250101__20250331_zyVXEqnxI13l" title="Net cash used in operations">113,305</span>, and as of March 31, 2026 and December 31, 2025, the Company incurred an accumulated loss of $<span id="xdx_903_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_di_c20260331_zigm5UlL2ZZ7" title="Accumulated loss">27,462,212</span> and $<span id="xdx_90F_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_di_c20251231_zWmhR8a8f6ka" title="Accumulated loss">26,188,471</span>. These factors raise substantial doubt about the Company’s ability to continue as a going concern within one year of the date that the financial statements are issued. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Management’s plans to address these conditions include, but are not limited to, (i) seeking additional capital through equity financing arrangements with existing shareholders and potential new investors, (ii) pursuing strategic financing alternatives, including debt financing, to improve liquidity, (iii) implementing cost control measures to reduce operating expenses, and (iv) expanding revenue-generating activities through the development of new business opportunities and enhancement of existing operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is currently in discussions with potential investors and financing sources; however, no definitive agreements have been executed as of the date of issuance of these financial statements. Accordingly, there can be no assurance that the Company will be successful in obtaining sufficient funding or achieving its business objectives.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Even if the Company is able to obtain additional financing, such financing may not be available on favorable terms, and may include restrictive covenants in the case of debt financing or result in significant dilution to existing stockholders in the case of equity financing. Therefore, management has concluded that substantial doubt about the Company’s ability to continue as a going concern has not been alleviated.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84F_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zsQOkVK6dMHc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86B_zLehJ2JY1N41">Basis of Presentation</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States and pursuant to the rules and regulations of the United States Securities and Exchange Commission (“SEC”) for interim financial information. Accordingly, these financial statements do not include all of the information and footnotes required for complete financial statements and should be read in conjunction with the audited consolidated financial statements and accompanying notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2025 filed with the SEC on April 15, 2026.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The unaudited condensed consolidated financial statements and the accompanying notes have been prepared on the same basis as the annual consolidated financial statements and, in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary for a fair statement of the results of operations for the periods presented. The consolidated results of operations for any interim period are not necessarily indicative of the results to be expected for the full year or for any other future years or interim periods.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p id="xdx_848_eus-gaap--PriorPeriodReclassificationAdjustmentDescription_zOQ5LEuKN8B6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_862_zfuVM0kL6TJ9">Reclassification</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Certain prior period amounts have been reclassified to conform with current year presentation.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <p id="xdx_84E_eus-gaap--ConcentrationRiskCreditRisk_zbSPQ5teSwK8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_860_zcMYBX3Hjeif">Concentrations of Credit Risk</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Financial instruments that potentially expose the Company to concentrations of credit risk consist primarily of accounts receivable. The Company conducts credit evaluations of its customers and suppliers and generally does not require collateral or other security from them. The Company evaluates its collection experience and long outstanding balances to determine the need for an allowance for doubtful accounts. The Company conducts periodic reviews of the financial condition and payment practices of its customers to minimize collection risk on accounts receivable.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company does not have accounts receivable outstanding as of March 31, 2026.</p> <table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_z25iJzLccxva" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DESCRIPTION OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES (Details - Concentrations)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span id="xdx_8B8_zpU4S853AlYj" style="display: none">Schedule of concentrations of credit risk</span></td><td> </td> <td style="text-align: right"> </td><td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three months ended March 31,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: justify"><span style="text-decoration: underline">Revenue</span></td><td style="padding-bottom: 1pt"> </td> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 70%; text-align: justify">Customer A</td><td style="width: 2%"> </td> <td style="width: 13%; text-align: right"><span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_dp_c20260101__20260331__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zmQoPVHBly96" title="Concentration percentage">15.32</span>%</td><td style="width: 2%"> </td> <td style="width: 13%; text-align: right"><span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20250331__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zithWnDGHY07" title="Concentration percentage">21.18</span>%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer B</td><td> </td> <td style="text-align: right"><span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_dp_c20260101__20260331__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zX8aBWPaW8ik" title="Concentration percentage">22.11</span>%</td><td> </td> <td style="text-align: right"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20250331__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zSjfKrOMXt7c" title="Concentration percentage">23.93</span>%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Customer C</td><td> </td> <td style="text-align: right"><span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_dp_c20260101__20260331__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zl0DWrYeDUi5" title="Concentration percentage">21.32</span>%</td><td> </td> <td style="text-align: right"><span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20250331__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zgpm0p7PJvb7" title="Concentration percentage">18.18</span>%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer D</td><td> </td> <td style="text-align: right"><span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_dp_c20260101__20260331__srt--MajorCustomersAxis__custom--CustomerDMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zr5x7dbyH33" title="Concentration percentage">15.24</span>%</td><td> </td> <td style="text-align: right"><span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20250331__srt--MajorCustomersAxis__custom--CustomerDMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zEXJQ5vp4rac" title="Concentration percentage">20.23</span>%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Customer E</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_c20260101__20260331__srt--MajorCustomersAxis__custom--CustomerEMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zZDpBRAunG39" title="Concentration percentage">11.08</span>%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_dp0_c20250101__20250331__srt--MajorCustomersAxis__custom--CustomerEMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z6rzoT3ikGpe" title="Concentration percentage">–</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_dp_c20260101__20260331__srt--MajorCustomersAxis__custom--AllCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zZYqiwwzg7M5" title="Concentration percentage">85.07</span>%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20250331__srt--MajorCustomersAxis__custom--AllCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zOfkvg4EEWCa" title="Concentration percentage">83.52</span>%</td></tr> </table> <p id="xdx_8A7_zNiIIW19FUJj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_842_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_z1wTD4ZrMw7i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span id="xdx_863_zOg9zcWTrlhh">Recent Accounting Pronouncements</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The FASB issued several updates during the period, but none of these standards are either applicable to the Company or require adoption at a future date and none are expected to have a material impact on the consolidated financial statements upon adoption.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b></b></p> <p id="xdx_84E_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zlXgLiGrMd27" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Fair Value Measurement</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company follows Accounting Standards Codification (“ASC”) 820, Fair Value Measurement (“ASC 820”), which defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820 establishes a three-level hierarchy for inputs used in measuring fair value:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px; font-size: 10pt"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt">Level 1: Quoted prices in active markets for identical assets or liabilities.</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="font-size: 10pt"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt">Level 2: Observable inputs other than Level 1, either directly or indirectly.</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="font-size: 10pt"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt">Level 3: Unobservable inputs, used when observable inputs are not available.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company measures certain financial instruments at fair value on a recurring basis, including warrant liabilities and convertible notes. When observable market data is available, such inputs are used to measure fair value. When observable inputs are not available, the Company applies valuation techniques which require management to develop significant estimates and assumptions.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Certain non-financial assets, including goodwill, intangible assets and long-lived assets, are measured at fair value on a non-recurring basis when indicators of impairment exist.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p id="xdx_845_ecustom--BusinessDescriptionPolicyTextBlock_zC1BV5YJko0l" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86C_zpKQ4ouiEoee">Business Description</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Nocera is a Nevada corporation headquartered in New Taipei City, Taiwan. As of the date of this Quarterly Report on Form 10-Q, our business operations consist primarily of two segments: (i) Fish Trading and (ii) E-Commerce. Our Fish Trading segment is carried out by our wholly-owned subsidiary, Nocera Inc. Taiwan Branch (“NTB”). NTB engages in the trading of fish, primarily eels, in the Republic of Taiwan. In the E-Commerce segment, which is administered through Zhejiang Xinca Mutual Entertainment Culture Media Co., Ltd. (“Xinca”), an unincorporated division of the Company, we act as an agent in facilitating the sale of third-party products through live-streaming e-commerce platforms. In addition, we design recirculation aquaculture systems (“RAS”) for fish farming, and we consult with customers in the manufacture and installation of RAS.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In January 2026, the Company allocated an aggregate $<span id="xdx_904_eus-gaap--RestrictedCash_iI_dm_c20260131__us-gaap--TransactionTypeAxis__custom--BitcoinPurchaseMember_zPRFkAyug1nb">2.0 million</span> of corporate funds to purchase Bitcoin as part of its corporate treasury strategy. The Company completed the first $<span id="xdx_908_eus-gaap--CryptoAssetPurchase_dm_c20260124__20260125__us-gaap--TransactionTypeAxis__custom--FirstTrancheMember_z50Hh1icXBF6">1.0 million</span> tranche on January 25, 2026 and the remaining $<span id="xdx_902_eus-gaap--CryptoAssetPurchase_dm_c20260128__20260129__us-gaap--TransactionTypeAxis__custom--FirstTrancheMember_z6WUucqyn4Cd">1.0 million</span> tranche on January 29, 2026, acquiring approximately 12 Bitcoin at an average purchase price of approximately $83,000. The Company intends to continue its corporate treasury strategy, with an emphasis on Bitcoin for now, for the foreseeable future.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 2000000.0 1000000.0 1000000.0 <p id="xdx_844_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_z4GYwbioAJJh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86D_zgH4LUDujMB7">Going concern</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">The accompanying unaudited condensed consolidated financial statements have been prepared on a going-concern basis which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying unaudited condensed consolidated financial statements, for the three months ended March 31, 2026 and 2025, the Company recorded a net loss of $<span id="xdx_90A_eus-gaap--ProfitLoss_iN_di_c20260101__20260331_ze0JMw8v76u1" title="Net loss">1,273,741</span> and $<span id="xdx_900_eus-gaap--ProfitLoss_iN_di_c20250101__20250331_z8XJ3zGHboZg" title="Net loss">257,618</span> and net cash used in operations of $<span id="xdx_907_eus-gaap--NetCashProvidedByUsedInOperatingActivities_iN_di_c20260101__20260331_zmzonVHa4v0l" title="Net cash used in operations">583,026</span> and </span>$<span style="font-size: 10pt"><span id="xdx_905_eus-gaap--NetCashProvidedByUsedInOperatingActivities_iN_di_c20250101__20250331_zyVXEqnxI13l" title="Net cash used in operations">113,305</span>, and as of March 31, 2026 and December 31, 2025, the Company incurred an accumulated loss of $<span id="xdx_903_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_di_c20260331_zigm5UlL2ZZ7" title="Accumulated loss">27,462,212</span> and $<span id="xdx_90F_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_di_c20251231_zWmhR8a8f6ka" title="Accumulated loss">26,188,471</span>. These factors raise substantial doubt about the Company’s ability to continue as a going concern within one year of the date that the financial statements are issued. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Management’s plans to address these conditions include, but are not limited to, (i) seeking additional capital through equity financing arrangements with existing shareholders and potential new investors, (ii) pursuing strategic financing alternatives, including debt financing, to improve liquidity, (iii) implementing cost control measures to reduce operating expenses, and (iv) expanding revenue-generating activities through the development of new business opportunities and enhancement of existing operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is currently in discussions with potential investors and financing sources; however, no definitive agreements have been executed as of the date of issuance of these financial statements. Accordingly, there can be no assurance that the Company will be successful in obtaining sufficient funding or achieving its business objectives.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Even if the Company is able to obtain additional financing, such financing may not be available on favorable terms, and may include restrictive covenants in the case of debt financing or result in significant dilution to existing stockholders in the case of equity financing. Therefore, management has concluded that substantial doubt about the Company’s ability to continue as a going concern has not been alleviated.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> -1273741 -257618 -583026 -113305 -27462212 -26188471 <p id="xdx_84F_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zsQOkVK6dMHc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86B_zLehJ2JY1N41">Basis of Presentation</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States and pursuant to the rules and regulations of the United States Securities and Exchange Commission (“SEC”) for interim financial information. Accordingly, these financial statements do not include all of the information and footnotes required for complete financial statements and should be read in conjunction with the audited consolidated financial statements and accompanying notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2025 filed with the SEC on April 15, 2026.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The unaudited condensed consolidated financial statements and the accompanying notes have been prepared on the same basis as the annual consolidated financial statements and, in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary for a fair statement of the results of operations for the periods presented. The consolidated results of operations for any interim period are not necessarily indicative of the results to be expected for the full year or for any other future years or interim periods.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p id="xdx_848_eus-gaap--PriorPeriodReclassificationAdjustmentDescription_zOQ5LEuKN8B6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_862_zfuVM0kL6TJ9">Reclassification</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Certain prior period amounts have been reclassified to conform with current year presentation.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <p id="xdx_84E_eus-gaap--ConcentrationRiskCreditRisk_zbSPQ5teSwK8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_860_zcMYBX3Hjeif">Concentrations of Credit Risk</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Financial instruments that potentially expose the Company to concentrations of credit risk consist primarily of accounts receivable. The Company conducts credit evaluations of its customers and suppliers and generally does not require collateral or other security from them. The Company evaluates its collection experience and long outstanding balances to determine the need for an allowance for doubtful accounts. The Company conducts periodic reviews of the financial condition and payment practices of its customers to minimize collection risk on accounts receivable.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company does not have accounts receivable outstanding as of March 31, 2026.</p> <table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_z25iJzLccxva" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DESCRIPTION OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES (Details - Concentrations)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span id="xdx_8B8_zpU4S853AlYj" style="display: none">Schedule of concentrations of credit risk</span></td><td> </td> <td style="text-align: right"> </td><td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three months ended March 31,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: justify"><span style="text-decoration: underline">Revenue</span></td><td style="padding-bottom: 1pt"> </td> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 70%; text-align: justify">Customer A</td><td style="width: 2%"> </td> <td style="width: 13%; text-align: right"><span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_dp_c20260101__20260331__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zmQoPVHBly96" title="Concentration percentage">15.32</span>%</td><td style="width: 2%"> </td> <td style="width: 13%; text-align: right"><span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20250331__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zithWnDGHY07" title="Concentration percentage">21.18</span>%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer B</td><td> </td> <td style="text-align: right"><span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_dp_c20260101__20260331__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zX8aBWPaW8ik" title="Concentration percentage">22.11</span>%</td><td> </td> <td style="text-align: right"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20250331__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zSjfKrOMXt7c" title="Concentration percentage">23.93</span>%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Customer C</td><td> </td> <td style="text-align: right"><span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_dp_c20260101__20260331__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zl0DWrYeDUi5" title="Concentration percentage">21.32</span>%</td><td> </td> <td style="text-align: right"><span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20250331__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zgpm0p7PJvb7" title="Concentration percentage">18.18</span>%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer D</td><td> </td> <td style="text-align: right"><span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_dp_c20260101__20260331__srt--MajorCustomersAxis__custom--CustomerDMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zr5x7dbyH33" title="Concentration percentage">15.24</span>%</td><td> </td> <td style="text-align: right"><span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20250331__srt--MajorCustomersAxis__custom--CustomerDMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zEXJQ5vp4rac" title="Concentration percentage">20.23</span>%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Customer E</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_c20260101__20260331__srt--MajorCustomersAxis__custom--CustomerEMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zZDpBRAunG39" title="Concentration percentage">11.08</span>%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_dp0_c20250101__20250331__srt--MajorCustomersAxis__custom--CustomerEMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z6rzoT3ikGpe" title="Concentration percentage">–</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_dp_c20260101__20260331__srt--MajorCustomersAxis__custom--AllCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zZYqiwwzg7M5" title="Concentration percentage">85.07</span>%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20250331__srt--MajorCustomersAxis__custom--AllCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zOfkvg4EEWCa" title="Concentration percentage">83.52</span>%</td></tr> </table> <p id="xdx_8A7_zNiIIW19FUJj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_z25iJzLccxva" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DESCRIPTION OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES (Details - Concentrations)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span id="xdx_8B8_zpU4S853AlYj" style="display: none">Schedule of concentrations of credit risk</span></td><td> </td> <td style="text-align: right"> </td><td> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three months ended March 31,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: justify"><span style="text-decoration: underline">Revenue</span></td><td style="padding-bottom: 1pt"> </td> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 70%; text-align: justify">Customer A</td><td style="width: 2%"> </td> <td style="width: 13%; text-align: right"><span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_dp_c20260101__20260331__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zmQoPVHBly96" title="Concentration percentage">15.32</span>%</td><td style="width: 2%"> </td> <td style="width: 13%; text-align: right"><span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20250331__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zithWnDGHY07" title="Concentration percentage">21.18</span>%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer B</td><td> </td> <td style="text-align: right"><span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_dp_c20260101__20260331__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zX8aBWPaW8ik" title="Concentration percentage">22.11</span>%</td><td> </td> <td style="text-align: right"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20250331__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zSjfKrOMXt7c" title="Concentration percentage">23.93</span>%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Customer C</td><td> </td> <td style="text-align: right"><span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_dp_c20260101__20260331__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zl0DWrYeDUi5" title="Concentration percentage">21.32</span>%</td><td> </td> <td style="text-align: right"><span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20250331__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zgpm0p7PJvb7" title="Concentration percentage">18.18</span>%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer D</td><td> </td> <td style="text-align: right"><span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_dp_c20260101__20260331__srt--MajorCustomersAxis__custom--CustomerDMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zr5x7dbyH33" title="Concentration percentage">15.24</span>%</td><td> </td> <td style="text-align: right"><span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20250331__srt--MajorCustomersAxis__custom--CustomerDMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zEXJQ5vp4rac" title="Concentration percentage">20.23</span>%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Customer E</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_c20260101__20260331__srt--MajorCustomersAxis__custom--CustomerEMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zZDpBRAunG39" title="Concentration percentage">11.08</span>%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_dp0_c20250101__20250331__srt--MajorCustomersAxis__custom--CustomerEMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z6rzoT3ikGpe" title="Concentration percentage">–</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_dp_c20260101__20260331__srt--MajorCustomersAxis__custom--AllCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zZYqiwwzg7M5" title="Concentration percentage">85.07</span>%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20250331__srt--MajorCustomersAxis__custom--AllCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zOfkvg4EEWCa" title="Concentration percentage">83.52</span>%</td></tr> </table> 0.1532 0.2118 0.2211 0.2393 0.2132 0.1818 0.1524 0.2023 0.1108 0 0.8507 0.8352 <p id="xdx_842_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_z1wTD4ZrMw7i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span id="xdx_863_zOg9zcWTrlhh">Recent Accounting Pronouncements</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The FASB issued several updates during the period, but none of these standards are either applicable to the Company or require adoption at a future date and none are expected to have a material impact on the consolidated financial statements upon adoption.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b></b></p> <p id="xdx_84E_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zlXgLiGrMd27" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Fair Value Measurement</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company follows Accounting Standards Codification (“ASC”) 820, Fair Value Measurement (“ASC 820”), which defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820 establishes a three-level hierarchy for inputs used in measuring fair value:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px; font-size: 10pt"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt">Level 1: Quoted prices in active markets for identical assets or liabilities.</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="font-size: 10pt"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt">Level 2: Observable inputs other than Level 1, either directly or indirectly.</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="font-size: 10pt"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="font-size: 10pt; text-align: justify"><span style="font-size: 10pt">Level 3: Unobservable inputs, used when observable inputs are not available.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company measures certain financial instruments at fair value on a recurring basis, including warrant liabilities and convertible notes. When observable market data is available, such inputs are used to measure fair value. When observable inputs are not available, the Company applies valuation techniques which require management to develop significant estimates and assumptions.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Certain non-financial assets, including goodwill, intangible assets and long-lived assets, are measured at fair value on a non-recurring basis when indicators of impairment exist.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p id="xdx_807_eus-gaap--VariableInterestEntityDisclosureTextBlock_zUOQaiykCeh2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Note 2     <span id="xdx_823_zaiiXDfmYPvh">VARIABLE INTEREST ENTITY (“VIE”)</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company consolidates Xinca, a VIE for which the Company is determined to be the primary beneficiary in accordance with ASC 810, <i>Consolidation</i>, as disclosed in Note 2 to the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2025 filed with the SEC on April 15, 2026.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company does not have any equity ownership interest in its consolidated VIE. The Company’s involvement with this VIE is through contractual arrangements that provide the Company with (i) the power to direct the activities that most significantly impact the VIE’ economic performance and (ii) the right to receive substantially all of the economic benefits of the VIE, while also obligating the Company to absorb losses that could potentially be significant.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The assets of the consolidated VIE may only be used to settle the obligations of the respective VIE and are not available to satisfy the obligations of the Company, except as otherwise permitted under the relevant contractual arrangements. The creditors of the consolidated VIE do not have recourse to the general credit of the Company.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following tables present the carrying amounts of the assets and liabilities of the Company’s consolidated VIE included in the unaudited condensed consolidated balance sheets as of March 31, 2026 and December 31, 2025.</p> <table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--ScheduleOfVariableInterestEntitiesTextBlock_z1e9Chp0cwMh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - VARIABLE INTEREST ENTITY (&quot;VIE&quot;) (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8B1_zSbPCkRDuw38" style="display: none">Schedule of assets and liabilities included in consolidated balance sheets</span></td><td> </td> <td colspan="3" id="xdx_494_20260331__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zXN1BbQgBGq2" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_49D_20251231__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_z6iYftqQzGH3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Unaudited)</b></span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Audited)</b></span></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr id="xdx_403_eus-gaap--CashEquivalentsAtCarryingValue_iI_z9gJc2oO6GCf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Cash and bank balance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">168,897</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">112,551</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_zJIO8F2bsMKk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Prepaid expense and other receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,234</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">39,430</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--PropertyPlantAndEquipmentNet_iI_zOZJQLpZh2Eg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Property and equipment, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,138</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">47,216</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iNI_di_z8ZuzGA1lOv5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued expense and other liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,812</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(78,875</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--OtherLongTermDebtCurrent_iNI_di_ziKdnVSGNEQk" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Long-term secured other borrowing</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(24,102</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(31,296</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--AssetsNet_iI_zgyQHOZSybUd" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Net assets value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">186,349</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">89,020</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--ScheduleOfVariableInterestEntitiesTextBlock_z1e9Chp0cwMh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - VARIABLE INTEREST ENTITY (&quot;VIE&quot;) (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8B1_zSbPCkRDuw38" style="display: none">Schedule of assets and liabilities included in consolidated balance sheets</span></td><td> </td> <td colspan="3" id="xdx_494_20260331__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zXN1BbQgBGq2" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_49D_20251231__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_z6iYftqQzGH3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Unaudited)</b></span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Audited)</b></span></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr id="xdx_403_eus-gaap--CashEquivalentsAtCarryingValue_iI_z9gJc2oO6GCf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Cash and bank balance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">168,897</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">112,551</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_zJIO8F2bsMKk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Prepaid expense and other receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,234</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">39,430</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--PropertyPlantAndEquipmentNet_iI_zOZJQLpZh2Eg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Property and equipment, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,138</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">47,216</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iNI_di_z8ZuzGA1lOv5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued expense and other liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,812</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(78,875</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--OtherLongTermDebtCurrent_iNI_di_ziKdnVSGNEQk" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Long-term secured other borrowing</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(24,102</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(31,296</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--AssetsNet_iI_zgyQHOZSybUd" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Net assets value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">186,349</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">89,020</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 168897 112551 7234 39430 36138 47216 1812 78875 24102 31296 186349 89020 <p id="xdx_801_eus-gaap--AccountsAndNontradeReceivableTextBlock_zPF1bHE7osp8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 3      <span id="xdx_82F_zOf3F4zOmXP3">ACCOUNTS RECEIVABLE</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company assesses the collectability of its receivables on a quarterly basis. For the three months ended March 31, 2026 and 2025, the Company recorded <span id="xdx_90D_eus-gaap--ProvisionForOtherCreditLosses_do_c20260101__20260331_zO1eMxn5z5p7" title="Provision for doubtful accounts"><span id="xdx_908_eus-gaap--ProvisionForOtherCreditLosses_do_c20250101__20251231_zPFGC5r6oRb5" title="Provision for doubtful accounts">no</span></span> provision for credit losses.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 0 0 <p id="xdx_806_ecustom--AdvanceToSuppliersTextBlock_zxQk8UKBWnx7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 4     <span id="xdx_821_z5s0odZ3OELl">ADVANCE TO SUPPLIERS</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Balances of advances to suppliers were $<span id="xdx_90C_eus-gaap--AccountsAndOtherReceivablesNetCurrent_pp0p0_c20260331_zYDXXN3CWjBa" title="Advances to suppliers">1,732</span> and $<span id="xdx_90D_eus-gaap--AccountsAndOtherReceivablesNetCurrent_pp0p0_c20251231_zyznn503O3hb" title="Advances to suppliers">1,732</span> as of March 31, 2026 and December 31, 2025, respectively, which represented prepayments to suppliers for raw materials.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 1732 1732 <p id="xdx_80A_eus-gaap--OtherCurrentAssetsTextBlock_z9ADmVjntIIl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 5     <span id="xdx_826_z3WsM6M5ySd7">PREPAID EXPENSES AND OTHER CURRENT ASSETS</span></b></p> <table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_ziemmGjYMkkc" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: left"><span id="xdx_8B1_zfQBeVAOmy9l" style="display: none">Schedule of prepaid expenses and other assets</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20260331_zgrQZVgO10Fb" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_498_20251231_zVHcAheqIyZk" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Unaudited)</b></span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Audited)</b></span></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr id="xdx_406_eus-gaap--PrepaidExpenseAndOtherAssets_iI_zyrPxireuYd7" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left; padding-bottom: 1pt">Prepaid expenses and other assets</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">312,543</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">315,430</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">312,543</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">315,430</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Others include deposits, employee loans, and other receivables, which are expected to be collected in accordance with normal payment cycles and are considered part of ongoing operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_ziemmGjYMkkc" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: left"><span id="xdx_8B1_zfQBeVAOmy9l" style="display: none">Schedule of prepaid expenses and other assets</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20260331_zgrQZVgO10Fb" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_498_20251231_zVHcAheqIyZk" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Unaudited)</b></span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Audited)</b></span></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr id="xdx_406_eus-gaap--PrepaidExpenseAndOtherAssets_iI_zyrPxireuYd7" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left; padding-bottom: 1pt">Prepaid expenses and other assets</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">312,543</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">315,430</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">312,543</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">315,430</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 312543 315430 312543 315430 <p id="xdx_806_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zQJ6meWaumG8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 6      <span id="xdx_82E_zQdfKMqYtdpj">PROPERTY AND EQUIPMENT, NET</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of March 31, 2026 and December 31, 2025, property and equipment consisted of the following:</p> <table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--PropertyPlantAndEquipmentTextBlock_z5oK4I0EjaB3" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PROPERTY AND EQUIPMENT, NET (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span id="xdx_8B6_z9k079ZadMch" style="display: none">Schedule of property and equipment</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2025</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Unaudited)</b></span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Audited)</b></span></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%">Land</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandMember_zJD8IeMwzNZ4" style="width: 13%; text-align: right" title="Property and equipment, gross">877,870</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandMember_z6YEuci7Gzw" style="width: 13%; text-align: right" title="Property and equipment, gross">877,870</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Equipment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_zfcRZ8Ua1E5j" style="text-align: right" title="Property and equipment, gross">12,076</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_z5f5fJMc5Bag" style="text-align: right" title="Property and equipment, gross">11,940</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Less: Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20260331_z69xhAQq2FUa" style="border-bottom: Black 1pt solid; text-align: right" title="Less: Accumulated depreciation">(8,009</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20251231_zDZ3X907xhve" style="border-bottom: Black 1pt solid; text-align: right" title="Less: Accumulated depreciation">(7,027</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Property and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentNet_pp0p0_c20260331_zXqk7ZGx8hei" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net">881,937</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentNet_pp0p0_c20251231_z2Tv6PgwWbhb" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net">882,783</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Depreciation expenses for the three months ended March 31, 2026 and 2025 were $<span id="xdx_90C_eus-gaap--Depreciation_pp0p0_c20260101__20260331_zEv5CMKs7OU3" title="Depreciation expense">3,614</span> and $<span id="xdx_90E_eus-gaap--Depreciation_pp0p0_c20250101__20250331_zcNYEQA65N37" title="Depreciation expense">34,607</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--PropertyPlantAndEquipmentTextBlock_z5oK4I0EjaB3" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PROPERTY AND EQUIPMENT, NET (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span id="xdx_8B6_z9k079ZadMch" style="display: none">Schedule of property and equipment</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2025</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Unaudited)</b></span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Audited)</b></span></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%">Land</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandMember_zJD8IeMwzNZ4" style="width: 13%; text-align: right" title="Property and equipment, gross">877,870</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandMember_z6YEuci7Gzw" style="width: 13%; text-align: right" title="Property and equipment, gross">877,870</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Equipment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_zfcRZ8Ua1E5j" style="text-align: right" title="Property and equipment, gross">12,076</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_z5f5fJMc5Bag" style="text-align: right" title="Property and equipment, gross">11,940</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Less: Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20260331_z69xhAQq2FUa" style="border-bottom: Black 1pt solid; text-align: right" title="Less: Accumulated depreciation">(8,009</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20251231_zDZ3X907xhve" style="border-bottom: Black 1pt solid; text-align: right" title="Less: Accumulated depreciation">(7,027</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Property and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentNet_pp0p0_c20260331_zXqk7ZGx8hei" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net">881,937</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentNet_pp0p0_c20251231_z2Tv6PgwWbhb" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net">882,783</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 877870 877870 12076 11940 8009 7027 881937 882783 3614 34607 <p id="xdx_806_eus-gaap--LesseeOperatingLeasesTextBlock_zyya00Kk1Pul" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 7     <span id="xdx_823_z4qtuERKTd5f">RIGHT-OF-USE ASSETS</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company adopted ASU No. 2016-02 Leases, on January 1, 2019, the beginning of fiscal year 2019, using the modified retrospective approach. The Company determines whether an arrangement is a lease at inception. This determination generally depends on whether the arrangement conveys the right to control the use of an identified fixed asset explicitly or implicitly for a period of time in exchange for consideration. Control of an underlying asset is conveyed if we obtain the rights to direct the use of and to obtain substantially all of the economic benefit from the use of the underlying asset. Some of our leases include both lease and non-lease components which are accounted for as a single lease component as the Company has elected the practical expedient. Some of the operating lease agreements include variable lease costs, primarily taxes, insurance, common area maintenance or increases in rental costs related to inflation. Substantially all of our equipment leases and some of our real estate leases have terms of less than one year and, as such, are accounted for as short-term leases as we have elected the practical expedient.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Operating leases are included in the right-of-use lease assets, current lease liabilities and long-term lease liabilities on the Consolidated Balance Sheet. Right-of-use assets and lease liabilities are recognized at each lease’s commencement date based on the present values of its lease payments over its respective lease term. When a borrowing rate is not explicitly available for a lease, the incremental borrowing rate is used based on information available at the lease’s commencement date to determine the present value of its lease payments. Operating lease payments are recognized on a straight-line basis over the lease term</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The carrying amount of right-of-use assets by class of underlying asset are as follows:</p> <table cellpadding="0" cellspacing="0" id="xdx_885_ecustom--ScheduleOfRightOfUseAssetsTableTextBlock_zJmEAIDIBdxh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Right-Of-Use Assets (Details - right of use assets)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span id="xdx_8BE_ziSHrd6zJH27" style="display: none">Schedule of right-of-use assets</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_49B_20260331_zEX6gnfNLVic" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_499_20251231_zbuR2PWtXgef" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; font-weight: bold"></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31,<br/> 2025</td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">At cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--OperatingLeaseRightOfUseAssetGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_ztsy6OZKFkV3" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: justify">Equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">34,942</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">43,453</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--PropertySubjectToOrAvailableForOperatingLeaseAccumulatedDepreciation_iNI_di0_zY51x0bWvoUh" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Less: Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,320</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(8,511</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeaseRightOfUseAsset_iI_zTbyVvBdUmC5" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Right-of-use assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">32,622</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">34,942</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Right-of-use assets under operating leasing arrangements classified under motor vehicles as of March 31, 2026 and December 31, 2025 amounted to $<span id="xdx_90D_eus-gaap--OperatingLeaseRightOfUseAsset_iI_c20260331_zHL0sLZHgorh" title="Right-of-use assets under operating leasing">32,622</span> and $<span id="xdx_90D_eus-gaap--OperatingLeaseRightOfUseAsset_iI_c20251231_zLsbslmE69Mh" title="Right-of-use assets under operating leasing">34,942</span> respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><br/> The table below presents the lease-related assets and liabilities recorded on the balance sheet.</p> <table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--LeaseCostTableTextBlock_zT42xLe41RR7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Right-Of-Use Assets (Details - lease related info)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8B4_zXIeHSUaWiA6" style="display: none">Schedule of lease-related assets and liabilities</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20260331_zeZOabhMfV01" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49B_20251231_zU3lgArtn868" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; font-weight: bold"></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31,<br/> 2025</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr id="xdx_40A_eus-gaap--AssetsAbstract_iB_zdI6jEhYNtN4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--FinanceLeaseRightOfUseAsset_iI_zphSeCFHjEyk" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: justify; padding-bottom: 1pt">Finance lease, right-of-use asset, net</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">32,622</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">34,942</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeaseRightOfUseAsset_iI_zyF5ZMJjNbH" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Right-of-use assets, net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">32,622</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">34,942</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LiabilitiesAbstract_iB_zTFsoBqBiJ7a" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify">Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LiabilitiesCurrentAbstract_iB_zrKv8UMbqhP2" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--FinanceLeaseLiabilityCurrent_iI_zXizdZVa8EN3" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Finance lease liability</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,588</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,398</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LiabilitiesNoncurrentAbstract_iB_zuagcfJrauj5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Non-current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--FinanceLeaseLiabilityNoncurrent_iI_zM2euYdPCy7j" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Finance lease liability</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">16,514</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">18,243</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--FinanceLeaseLiability_iI_zWjhIUadEglc" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total Finance lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">24,102</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">25,641</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration: underline">Components of Lease Expense</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We recognize lease expense on a straight-line basis over the term of the operating leases, as reported within “general and administrative” expense on the accompanying consolidated statement of operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <table cellpadding="0" cellspacing="0" id="xdx_885_ecustom--ScheduleOfRightOfUseAssetsTableTextBlock_zJmEAIDIBdxh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Right-Of-Use Assets (Details - right of use assets)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span id="xdx_8BE_ziSHrd6zJH27" style="display: none">Schedule of right-of-use assets</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_49B_20260331_zEX6gnfNLVic" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_499_20251231_zbuR2PWtXgef" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; font-weight: bold"></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31,<br/> 2025</td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">At cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--OperatingLeaseRightOfUseAssetGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_ztsy6OZKFkV3" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: justify">Equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">34,942</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">43,453</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--PropertySubjectToOrAvailableForOperatingLeaseAccumulatedDepreciation_iNI_di0_zY51x0bWvoUh" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Less: Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,320</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(8,511</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeaseRightOfUseAsset_iI_zTbyVvBdUmC5" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Right-of-use assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">32,622</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">34,942</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 34942 43453 2320 8511 32622 34942 32622 34942 <table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--LeaseCostTableTextBlock_zT42xLe41RR7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Right-Of-Use Assets (Details - lease related info)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8B4_zXIeHSUaWiA6" style="display: none">Schedule of lease-related assets and liabilities</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20260331_zeZOabhMfV01" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49B_20251231_zU3lgArtn868" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; font-weight: bold"></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31,<br/> 2025</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr id="xdx_40A_eus-gaap--AssetsAbstract_iB_zdI6jEhYNtN4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--FinanceLeaseRightOfUseAsset_iI_zphSeCFHjEyk" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: justify; padding-bottom: 1pt">Finance lease, right-of-use asset, net</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">32,622</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">34,942</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeaseRightOfUseAsset_iI_zyF5ZMJjNbH" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Right-of-use assets, net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">32,622</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">34,942</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LiabilitiesAbstract_iB_zTFsoBqBiJ7a" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify">Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LiabilitiesCurrentAbstract_iB_zrKv8UMbqhP2" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--FinanceLeaseLiabilityCurrent_iI_zXizdZVa8EN3" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Finance lease liability</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,588</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,398</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LiabilitiesNoncurrentAbstract_iB_zuagcfJrauj5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Non-current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--FinanceLeaseLiabilityNoncurrent_iI_zM2euYdPCy7j" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Finance lease liability</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">16,514</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">18,243</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--FinanceLeaseLiability_iI_zWjhIUadEglc" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total Finance lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">24,102</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">25,641</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 32622 34942 32622 34942 7588 7398 16514 18243 24102 25641 <p id="xdx_80D_eus-gaap--EquityMethodInvestmentsTextBlock_zxVhDsCTzu4k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 8     <span id="xdx_828_zoPnOSwLrjKi">EQUITY METHOD INVESTMENTS</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Tachyonext Inc. (“Tachyonext”)</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 5, 2025, the Company acquired a <span id="xdx_901_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20250605__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--TachyonextIncMember_zYCXnPhy94rg" title="Equity interest">35</span>% equity interest in Tachyonext, a US-based e-commerce company, for total cash consideration of $<span id="xdx_904_eus-gaap--AssetAcquisitionConsiderationTransferred_c20250604__20250605__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--TachyonextIncMember_zgu7KvzVvxF7" title="Cash consideration">500,000</span>. The Company has significant influence over Tachyonext through its ownership interest and participation in certain strategic and operating decisions, and accordingly accounts for this investment using the equity method.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the three months ended March 31, 2026, the Company recognized a loss of $<span id="xdx_90F_eus-gaap--EquitySecuritiesFvNiGainLoss_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--TachyonextMember_zTboocT0lbbc" title="Gain on equity securities">148,636</span>, representing its proportionate share of Tachyonext’s net loss. As of March 31, 2026 and December 31, 2025, the carrying value of the investment in Tachyonext was $<span id="xdx_902_eus-gaap--EquityMethodInvestments_iI_c20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--TachyonextIncMember_zUbpD9QtQ558" title="Carrying value of investment">351,364</span> and $<span id="xdx_902_eus-gaap--EquityMethodInvestments_iI_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--TachyonextIncMember_z5OKDajhjiD" title="Carrying value of investment">524,152</span>, respectively. The Company evaluated this investment for impairment as of December 31, 2025 and determined that <span id="xdx_90F_eus-gaap--AssetImpairmentCharges_do_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--TachyonextIncMember_zu7nI3IkRcJc" title="Investment for impairment">no</span> impairment indicators were present.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>LONGWOOL (“Longwool”)</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 1, 2025, the Company entered into a stock purchase agreement with Longwool, a French corporation, to acquire an equity interest representing <span id="xdx_90E_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20250605__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--LONGWOOLMember_zWZfZQNkHWA4" title="Equity interest">35</span>% of Longwool’s outstanding equity for total cash consideration of $<span id="xdx_907_eus-gaap--AssetAcquisitionConsiderationTransferred_c20250604__20250605__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--LONGWOOLMember_zehQE3tnkvLe" title="Cash consideration">400,000</span>. The transaction closed on January 1, 2026. The cash consideration paid in December 2025 was recorded as a prepaid investment as of December 31, 2025. The Company began accounting for this investment using the equity method in January 2026, as the Company obtained significant influence over Longwool at that time.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the three months ended March 31, 2026, the Company recognized a gain of $<span id="xdx_90A_eus-gaap--EquitySecuritiesFvNiGainLoss_dxL_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--LONGWOOLMember_zqKTzcBLhoQ" title="Gain on equity securities::XDX::0"><span style="-sec-ix-hidden: xdx2ixbrl0788">nil</span></span> representing its proportionate share of Longwool’s net gain. As of March 31, 2026, the carrying value of the investment in Longwool was $<span id="xdx_909_eus-gaap--EquityMethodInvestments_iI_c20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--LONGWOOLMember_zc5rjZ890Tv" title="Carrying value of investment">400,000</span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> 0.35 500000 148636 351364 524152 0 0.35 400000 400000 <p id="xdx_80D_eus-gaap--CryptoAssetTextBlock_zPDrKRkQwDNg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 9     <span id="xdx_825_zl7iPcYffqE8">DIGITAL ASSETS</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the first quarter of 2026, the Company began investing in digital assets, which are comprised solely of Bitcoin, and are measured at fair value as of each reporting period in accordance with ASU 2023-08. The Company classifies these digital assets as non-current assets on the unaudited condensed consolidated balance sheets.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company determines the fair value of its Bitcoin in accordance with ASC 820, based on quoted (unadjusted) prices on the Coinbase exchange, the active exchange that the Company has determined is its principal market for Bitcoin (Level 1 inputs). Changes in fair value are recognized as incurred within Other income (expense), net in the unaudited condensed consolidated statements of operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table summarizes the carrying amounts of the Company's digital assets shown on the unaudited condensed consolidated balance sheets as of March 31, 2026:</p> <table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--CryptoAssetActivityTableTextBlock_zMFff0z8ETaf" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DIGITAL ASSETS (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B3_zGmgu7A6wz8f" style="display: none">Schedule of carrying amounts of digital assets</span></td><td> </td> <td colspan="3" id="xdx_49D_20260101__20260331_z26MT8s5N2Q3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">Units held</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--CryptoAssetNumberOfUnits_iI_pip0_uUSDPShares_c20260331_zXb3KtO4rwm6" style="width: 13%; text-align: right" title="Units held">23.53</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cost basis</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--CryptoAssetCost_iI_c20260331_z9eub3tKQ7cj" style="text-align: right" title="Cost basis">68,235</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--CryptoAssetFairValue_iS_d0_zvKLVitdYx93" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Beginning balance at fair value</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--CryptoAssetPurchase_zFRa5EnMsQs7" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Purchase</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,000,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CryptoAssetRealizedGainLossOperating_zNnuzgkqZsr6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Unrealized loss</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(394,587</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--CryptoAssetFairValue_iE_z9fneUK7u0o1" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Ending balance at fair value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,605,413</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--CryptoAssetActivityTableTextBlock_zMFff0z8ETaf" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DIGITAL ASSETS (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B3_zGmgu7A6wz8f" style="display: none">Schedule of carrying amounts of digital assets</span></td><td> </td> <td colspan="3" id="xdx_49D_20260101__20260331_z26MT8s5N2Q3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">Units held</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--CryptoAssetNumberOfUnits_iI_pip0_uUSDPShares_c20260331_zXb3KtO4rwm6" style="width: 13%; text-align: right" title="Units held">23.53</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cost basis</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--CryptoAssetCost_iI_c20260331_z9eub3tKQ7cj" style="text-align: right" title="Cost basis">68,235</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--CryptoAssetFairValue_iS_d0_zvKLVitdYx93" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Beginning balance at fair value</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--CryptoAssetPurchase_zFRa5EnMsQs7" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Purchase</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,000,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CryptoAssetRealizedGainLossOperating_zNnuzgkqZsr6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Unrealized loss</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(394,587</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--CryptoAssetFairValue_iE_z9fneUK7u0o1" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Ending balance at fair value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,605,413</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 23.53 68235 0 2000000 -394587 1605413 <p id="xdx_80A_eus-gaap--AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock_zhvSBAWr1qTe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Note 10     <span id="xdx_82C_z9KrLDcKmir9">ACCRUED EXPENSES AND OTHER LIABILITIES</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of March 31, 2026 and December 31, 2025, accrued expenses and other liabilities consisted of the following:</p> <table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_z8rU9f4UFKt4" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - ACCRUED EXPENSES AND OTHER LIABILITIES (Details)"> <tr style="vertical-align: bottom; background-color: white"> <td><span id="xdx_8B1_zJjTNsAdENz6" style="display: none">Schedule of accrued expenses and other liabilities</span></td> <td> </td> <td> </td> <td id="xdx_49E_20260331_zTOlQcPg6qGl" style="text-align: center"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_499_20251231_zBUE9ineE9Vl" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31, <br/> 2026</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31, <br/> 2025</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr id="xdx_40E_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_pp0p0_maAPAOAzSRJ_zZfKuSHHIOta" style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 68%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accrued expenses</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">29,550</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">28,833</span></td> <td style="width: 1%"> </td></tr> <tr id="xdx_409_eus-gaap--OtherLiabilities_iI_pp0p0_z389Hr3EjkH5" style="vertical-align: bottom; background-color: white"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other liabilities</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">91,928</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">93,128</span></td> <td> </td></tr> <tr id="xdx_402_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_zULhU10QCAQe" style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Balance at end of year</b></span></td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">121,478</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">121,961</span></td> <td> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_z8rU9f4UFKt4" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - ACCRUED EXPENSES AND OTHER LIABILITIES (Details)"> <tr style="vertical-align: bottom; background-color: white"> <td><span id="xdx_8B1_zJjTNsAdENz6" style="display: none">Schedule of accrued expenses and other liabilities</span></td> <td> </td> <td> </td> <td id="xdx_49E_20260331_zTOlQcPg6qGl" style="text-align: center"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_499_20251231_zBUE9ineE9Vl" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31, <br/> 2026</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31, <br/> 2025</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr id="xdx_40E_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_pp0p0_maAPAOAzSRJ_zZfKuSHHIOta" style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 68%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accrued expenses</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">29,550</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">28,833</span></td> <td style="width: 1%"> </td></tr> <tr id="xdx_409_eus-gaap--OtherLiabilities_iI_pp0p0_z389Hr3EjkH5" style="vertical-align: bottom; background-color: white"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other liabilities</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">91,928</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">93,128</span></td> <td> </td></tr> <tr id="xdx_402_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_zULhU10QCAQe" style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Balance at end of year</b></span></td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">121,478</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">121,961</span></td> <td> </td></tr> </table> 29550 28833 91928 93128 121478 121961 <p id="xdx_80A_eus-gaap--DebtDisclosureTextBlock_zGlcf9pCNk57" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Note 11      <span id="xdx_82C_zG8QWfs5C2Sf">CONVERTIBLE NOTE</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On October 31, 2025, the Company entered into a Securities Purchase Agreement (the “Purchase Agreement”) with an institutional accredited investor (the “Investor”), pursuant to which the Company may issue and sell, in multiple closings, senior secured convertible notes in an aggregate original principal amount of up to $<span id="xdx_90B_eus-gaap--DebtInstrumentIssuedPrincipal_c20251029__20251031__us-gaap--TransactionTypeAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredConvertibleNoteMember_zYgBJcIuMFCl" title="Principal amount">300,000,000</span>. At the initial closing on November 3, 2025, the Company issued a senior secured convertible note in the principal amount of $<span id="xdx_90C_eus-gaap--DebtInstrumentIssuedPrincipal_c20251102__20251103__us-gaap--TransactionTypeAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredConvertibleNoteMember_zHp2SI5JVpEi" title="Principal amount">8,000,000</span> (the “Note”) for a purchase price of $<span id="xdx_90E_ecustom--PurchasePrice_c20251102__20251103__us-gaap--TransactionTypeAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredConvertibleNoteMember_zJQlNcFAq57c" title="Purchase price">7,280,000</span>, reflecting an original issue discount of $<span id="xdx_906_eus-gaap--DebtInstrumentCarryingAmount_iI_c20251103__us-gaap--TransactionTypeAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredConvertibleNoteMember_zmO6thQEQb9d" title="Original issue discount">720,000</span>. The Note bears interest at <span id="xdx_900_eus-gaap--DebtInstrumentInterestRateDuringPeriod_dp_c20251102__20251103__us-gaap--TransactionTypeAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredConvertibleNoteMember_zV9yJUkzyJmk" title="Interest rate">9.0</span>% per annum, payable monthly in arrears, and matures on <span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_dd_c20251102__20251103__us-gaap--TransactionTypeAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredConvertibleNoteMember_zWYQNjlXamM1" title="Maturity date">November 3, 2027</span>. Upon the occurrence of an event of default, as defined in the Note, the interest rate increases to <span id="xdx_901_eus-gaap--DebtInstrumentInterestRateIncreaseDecrease_dp_c20251102__20251103__us-gaap--TransactionTypeAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredConvertibleNoteMember_zxKa2ZHLjb6i" title="Interest rate increases">18.0</span>% per annum.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Note is secured by a first-priority security interest in substantially all of the Company’s assets purchased or acquired with the proceeds from the sale of the Note, pursuant to a Pledge and Security Agreement and an Account Control Agreement, each dated as of November 3, 2025. The Note ranks senior to all existing and future indebtedness of the Company, subject to certain permitted indebtedness exceptions.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Note is convertible at any time at the option of the holder into shares of the Company’s common stock, par value $0.001 per share (the “Common Stock”). The conversion price is equal to the lower of: <span id="xdx_904_eus-gaap--ConversionOfStockByUniqueDescriptionAxis_c20260101__20260331_zSpuju3ded8k" title="Conversion price description">(A) The lower of (i) $2.01, and (ii) the average closing price of the Common Stock for the five trading days immediately preceding the closing; and (B) 93% of the lowest daily volume-weighted average price (“VWAP”) of the Common Stock during the ten trading days immediately preceding the conversion date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The conversion price is subject to a floor price and customary adjustments. The holder is restricted from converting the Note if such conversion would result in the holder beneficially owning more than 4.99% of the outstanding Common Stock, which may be increased to 9.99% upon 61 days’ prior written notice.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company elected the fair value option for the Note in accordance with ASC 825. Accordingly, the Note is measured at fair value at each reporting date, with changes in fair value recorded in other expense in the Consolidated Statements of Operations and Comprehensive Loss.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The fair value of the Note is classified as Level 3 within the fair value hierarchy due to the lack of an active market and reliance on unobservable inputs. The fair value is estimated using a discounted cash flow model based on expected future principal and interest payments, adjusted for expected conversions and the Floor Price of the conversion feature. The discount rate is based on management’s estimate of rates for similar debt instruments, adjusted for the Company’s credit risk. Changes in key assumptions, including the discount rate or expected conversion, could materially affect the estimated fair value of the convertible notes.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Issuance costs of $<span id="xdx_908_eus-gaap--PaymentsOfDebtIssuanceCosts_c20250101__20251231_z85Ky2xzreUd" title="Issuance costs">643,500</span> were expensed as incurred during the year ended December 31, 2025.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In December 2025, a holder of the Note converted $<span id="xdx_904_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--InitialNoteMember_zGHSgfDBcjDf" title="Initial note converted value">45,319</span> into <span id="xdx_90A_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--InitialNoteMember_zmwKPBADpTjj" title="Initial note converted shares">60,013</span> shares of Common Stock.</p> <table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--ScheduleOfDebtTableTextBlock_zHPZPqZVppo6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CONVERTIBLE NOTE (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span id="xdx_8BB_z1yT6AAWnew1" style="display: none">Schedule of convertible note</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_490_20260101__20260331_zhYdwemtvXHj" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2026</td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr id="xdx_404_eus-gaap--ConvertibleNotesPayable_iS_d0_zR8UDXdOz2Rb" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Balance at beginning of year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--ProceedsFromDebtNetOfIssuanceCosts_zaoOgoFzizFd" style="vertical-align: bottom; background-color: White"> <td style="width: 83%; text-align: justify">Issuance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">7,280,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DebtInstrumentIncreaseAccruedInterest_zC1BcTEfWzNb" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Accrued interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">115,275</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DebtConversionOriginalDebtAmount1_iN_di_zyVROwAnl4Mk" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Conversion</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(45,319</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--DebtSecuritiesAvailableForSaleGainLoss_zwIEXscRwi0e" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Change in fair value</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(144,290</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--ConvertibleNotesPayable_iE_zllfiEZOnlx9" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Balance at end of year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,205,666</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> 300000000 8000000 7280000 720000 0.090 2027-11-03 0.180 643500 45319 60013 <table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--ScheduleOfDebtTableTextBlock_zHPZPqZVppo6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CONVERTIBLE NOTE (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span id="xdx_8BB_z1yT6AAWnew1" style="display: none">Schedule of convertible note</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_490_20260101__20260331_zhYdwemtvXHj" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2026</td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr id="xdx_404_eus-gaap--ConvertibleNotesPayable_iS_d0_zR8UDXdOz2Rb" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Balance at beginning of year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--ProceedsFromDebtNetOfIssuanceCosts_zaoOgoFzizFd" style="vertical-align: bottom; background-color: White"> <td style="width: 83%; text-align: justify">Issuance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">7,280,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DebtInstrumentIncreaseAccruedInterest_zC1BcTEfWzNb" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Accrued interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">115,275</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DebtConversionOriginalDebtAmount1_iN_di_zyVROwAnl4Mk" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Conversion</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(45,319</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--DebtSecuritiesAvailableForSaleGainLoss_zwIEXscRwi0e" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Change in fair value</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(144,290</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--ConvertibleNotesPayable_iE_zllfiEZOnlx9" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Balance at end of year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,205,666</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 0 7280000 115275 45319 -144290 7205666 <p id="xdx_804_ecustom--WarrantDisclosureTextBlock_z8DW8Ds5PyW2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Note 12     <span id="xdx_820_z0VtURjn7rFg">WARRANTS</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span style="text-decoration: underline">IPO Warrants</span></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In connection with the Company’s initial public offering, the Company issued warrants to purchase shares of its Common Stock (the “IPO Warrants”). The IPO Warrants contain exercise price reset provisions whereby the exercise price may be adjusted based on the VWAP of the Common Stock following issuance. In addition, the Company may, subject to holder consent, reduce the exercise price at the discretion of the Board of Directors. The IPO Warrants also provide the Company with redemption rights at a price equal to a multiple of the exercise price upon the satisfaction of certain market-based conditions. Due to the presence of exercise price reset features, discretionary repricing provisions and non-nominal redemption terms, the IPO Warrants do not meet the criteria for equity classification. Accordingly, the IPO Warrants are classified as warrant liabilities and are recorded at fair value at each reporting date, with changes in fair value recognized in earnings.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The IPO Warrants are classified as Level 3 within the fair value hierarchy because they are not traded in an active market and their valuation relies on significant unobservable inputs. The fair value of the IPO Warrants is estimated using the Black-Scholes option pricing model, incorporating assumptions regarding the fair value of the Company’s common stock, expected term, expected volatility, risk-free interest rate, dividend yield, and adjustments for exercise price reset and redemption features. The expected term equals the remaining contractual term, as the IPO Warrants are fully vested and exercisable. Expected volatility is based on the historical volatility of a group of comparable publicly traded companies over a period consistent with the expected term. The risk-free interest rate is based on U.S. Treasury yields with maturities consistent with the expected term. The dividend yield is assumed to be zero, as the Company has not historically paid dividends and does not expect to pay dividends for the foreseeable future. Changes in key assumptions could materially affect the estimated fair value of the IPO Warrants.</p> <table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--ScheduleOfWarrantValuationAssumptionsTableTextBlock_hus-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zb5FqlZkAID1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANTS (Details - IPO warrants)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span id="xdx_8B2_zLF4J8U8MPgb" style="display: none">Schedule of assumptions used</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Exercise price</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90E_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20260101__20260331__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember_zH1EgNGgP5mc" title="Assumptions used">1.925</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_908_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember_zTHO8iUbwQOc" title="Assumptions used">1.925</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Risk free rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20260101__20260331__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_znr1QKCDGOl4" title="Assumptions used">3.72</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zv6FoXFym6r1" title="Assumptions used">3.47</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Dividend yield</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20260101__20260331__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zLcM6SiIwwQf" title="Assumptions used">0</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zfIm7yNk0xO" title="Assumptions used">0</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Expected term (year)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20260101__20260331__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zM2wFZecfcPc" title="Assumptions used">1.40</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zVIoVaTIOiN" title="Assumptions used">1.65</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Expected volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20260101__20260331__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zaToT4axnuyb" title="Assumptions used">35.68</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zFboD6hbiDKk" title="Assumptions used">36.67</span>%</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8AF_zNThrWdLMjmg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following is a reconciliation of the beginning and ending balances of warrants liability measured at fair value on a recurring basis using Level 3 inputs:</p> <table cellpadding="0" cellspacing="0" id="xdx_883_ecustom--ScheduleOfWarrantLiabilitiesTableTextBlock_zzQJ7CYjRGKb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANTS (Details - Warrant Liability)"> <tr style="vertical-align: bottom"> <td style="text-align: left"><span id="xdx_8B5_zbuP74dEBBGc" style="display: none">Schedule of warranty liability activity</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2025</td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%">Fair value at the beginning of period</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iS_c20260101__20260331_ziPNQyenS8ra" style="width: 13%; text-align: right" title="Fair value at the beginning of period">25,859</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iS_c20250101__20251231_z02TxP3GMx7l" style="width: 13%; text-align: right" title="Fair value at the beginning of period">76,847</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Fair value change of warrants included in earnings</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityPeriodIncreaseDecrease_c20260101__20260331_zgLOfvOXEe47" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value change of warrants included in earnings">(25,859</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityPeriodIncreaseDecrease_c20250101__20251231_z7gpTNHGXx3" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value change of warrants included in earnings">(50,988</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Fair value at the end of period</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_98F_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iE_d0_c20260101__20260331_zaigPgG9sLOl" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value at the end of period">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_983_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iE_c20250101__20251231_zONK2h4UoHdb" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value at the end of period">25,859</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="background-color: white">The following is a summary of the IPO warrant activity:</span></p> <table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfNoncashOrPartNoncashAcquisitionsTextBlock_hus-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zhZZQOWIxjVk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANTS (Details - IPO warrant Activity)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BD_z6S3OulIM7wg" style="display: none">Schedule of warrant activity</span></td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Number of</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Warrants</b></p></td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Average</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Exercise Price</b></p></td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Weighted</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Average</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Remaining</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Contractual</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Term in</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Years</b></p></td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 56%; text-align: left">Outstanding and exercisable at January 1, 2025</td><td style="width: 2%"> </td> <td id="xdx_989_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zWjNgvCRQ7Wi" style="width: 11%; text-align: right" title="Number of warrants outstanding, Beginning balance">1,980,831</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iS_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zBwjJ8vrL175" style="width: 11%; text-align: right" title="Average exercise price outstanding, Beginning balance">1.93</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"><span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zzgRVrrxKYQ5" title="Weighted average remaining contractual term, Outstanding">1.62</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercised</td><td> </td> <td id="xdx_98D_ecustom--WarrantsExercised_d0_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zXvLRkZuSUt2" style="text-align: right" title="Number of warrants, Exercised">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--AverageExercisePriceExercised_d0_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_z5XqjCz2ze78" style="text-align: right" title="Average exercise price, Exercised"><b style="display: none">–</b></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Granted</td><td> </td> <td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_d0_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zzAzyDtCl3Tc" style="text-align: right" title="Number of warrants, Granted">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Expired</td><td style="padding-bottom: 1pt"> </td> <td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_d0_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zvmSt29fvuI9" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants, Expired">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-align: left">Outstanding and exercisable at March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zY4b2OZ59As7" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of warrants outstanding, Beginning balance">1,980,831</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_988_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iE_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_z92urMj3FMch" style="padding-bottom: 2.5pt; text-align: right" title="Average exercise price outstanding, Ending balance">1.93</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"><span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zquq5KDHj7pi" title="Weighted average remaining contractual term, Outstanding">1.37</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AC_zo3eE27dQGx8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span style="text-decoration: underline">Class A and Class B warrants</span></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has issued Class A and Class B warrants to employees and other service providers as part of its equity compensation arrangements. The Class A and Class B warrants are exercisable into a fixed number of shares of the Company’s common stock at fixed exercise prices and are classified as equity.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company estimated the grant-date fair value of warrants issued to service providers using the Black-Scholes option pricing model. The valuation model requires assumptions related to the fair value of the Common Stock on the grant date, expected term, expected volatility, risk-free interest rate, and dividend yield. These warrants are recognized as stock-based compensation expense over the requisite service period and are not subsequently remeasured after the grant date.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The expected term of the warrants was estimated based on the contractual term of the warrants, as the warrants were fully vested and exercisable upon grant and no vesting period applies. Expected volatility was estimated using the historical volatility of comparable publicly traded companies over a period consistent with the expected term of the warrants. The risk-free interest rate was based on the U.S. Treasury yield in effect at the grant date with a maturity corresponding to the expected term of the warrants. The Company has not historically paid dividends and does not expect to pay dividends in the foreseeable future; therefore, the dividend yield was assumed to be zero.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfWarrantValuationAssumptionsTableTextBlock_zgfIwbnEB5Ic" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANTS (Details - Assumptions used)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8B5_zulXEnb3hH8" style="display: none">Schedule of assumptions used</span></td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%">Exercise price</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><span id="xdx_905_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20260101__20260331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__us-gaap--StatementClassOfStockAxis__us-gaap--WarrantMember_zuoqbnqxknm6" title="Assumptions used">1.50</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk free rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20260101__20260331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--StatementClassOfStockAxis__us-gaap--WarrantMember_zDzsRu706o09" title="Assumptions used">3.72</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Dividend yield</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20260101__20260331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember__us-gaap--StatementClassOfStockAxis__us-gaap--WarrantMember_zo2zekNKfX5j" title="Assumptions used">0</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected term (year)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20260101__20260331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--StatementClassOfStockAxis__us-gaap--WarrantMember_zQAq5EgwUxki" title="Assumptions used">5</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Expected volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20260101__20260331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__us-gaap--StatementClassOfStockAxis__us-gaap--WarrantMember_zeAHbYyyesIb" title="Assumptions used">40.33</span>%</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A0_z60bGotOstk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following is a summary of the Class A and Class B warrant activity:</p> <table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfNoncashOrPartNoncashAcquisitionsTextBlock_z13x7ENOJBpi" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANTS (Details - Warrant Activity)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B2_zwT99e4qCZEg" style="display: none">Schedule of warrant activity</span></td><td> </td> <td style="text-align: right" title="Number of warrants, Exercised"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Number of</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Warrants</b></p></td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Average</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Exercise Price</b></p></td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Weighted</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Average</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Remaining</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Contractual</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Term in</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Years</b></p></td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td> <td colspan="3"> </td><td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 56%; text-align: left">Outstanding and exercisable at January 1, 2025</td><td style="width: 2%"> </td> <td id="xdx_989_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_c20260101__20260331__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_zN2NyaUB8jT6" style="width: 11%; text-align: right" title="Number of warrants outstanding, Beginning balance">666,667</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iS_c20260101__20260331__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_zsCGJwD30Ia1" style="width: 11%; text-align: right" title="Average exercise price outstanding, Beginning balance">1.04</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"><span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20250101__20251231__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_zrDJoUJzlQEk" title="Weighted average remaining contractual term, Outstanding">1.39</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercised</td><td> </td> <td id="xdx_986_ecustom--WarrantsExercised_d0_c20260101__20260331__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_zkaPxv9UUzu4" style="text-align: right" title="Number of warrants, Exercised">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Granted</td><td> </td> <td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_d0_c20260101__20260331__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_z8ouiWxnSky6" style="text-align: right" title="Number of warrants, Granted">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Expired</td><td style="padding-bottom: 1pt"> </td> <td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_d0_c20260101__20260331__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_zHdiyNaPuByj" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants, Expired">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-align: left">Outstanding and exercisable at March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightOutstanding_iE_c20260101__20260331__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_z3DSHJDs7UV8" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of warrants outstanding, Ending balance">666,667</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left">$</td><td id="xdx_982_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iE_c20260101__20260331__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_z80JGhLHN5t4" style="padding-bottom: 2.5pt; text-align: right" title="Average exercise price outstanding, Ending balance">1.04</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"><span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260331__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_zJHVsR6RFMI1" title="Weighted average remaining contractual term, Outstanding">1.14</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A3_zEEt3kiBiyDa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--ScheduleOfWarrantValuationAssumptionsTableTextBlock_hus-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zb5FqlZkAID1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANTS (Details - IPO warrants)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span id="xdx_8B2_zLF4J8U8MPgb" style="display: none">Schedule of assumptions used</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Exercise price</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90E_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20260101__20260331__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember_zH1EgNGgP5mc" title="Assumptions used">1.925</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_908_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember_zTHO8iUbwQOc" title="Assumptions used">1.925</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Risk free rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20260101__20260331__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_znr1QKCDGOl4" title="Assumptions used">3.72</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zv6FoXFym6r1" title="Assumptions used">3.47</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Dividend yield</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20260101__20260331__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zLcM6SiIwwQf" title="Assumptions used">0</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zfIm7yNk0xO" title="Assumptions used">0</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Expected term (year)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20260101__20260331__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zM2wFZecfcPc" title="Assumptions used">1.40</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zVIoVaTIOiN" title="Assumptions used">1.65</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Expected volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20260101__20260331__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zaToT4axnuyb" title="Assumptions used">35.68</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zFboD6hbiDKk" title="Assumptions used">36.67</span>%</td><td style="text-align: left"> </td></tr> </table> 1.925 1.925 3.72 3.47 0 0 1.40 1.65 35.68 36.67 <table cellpadding="0" cellspacing="0" id="xdx_883_ecustom--ScheduleOfWarrantLiabilitiesTableTextBlock_zzQJ7CYjRGKb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANTS (Details - Warrant Liability)"> <tr style="vertical-align: bottom"> <td style="text-align: left"><span id="xdx_8B5_zbuP74dEBBGc" style="display: none">Schedule of warranty liability activity</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2025</td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%">Fair value at the beginning of period</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iS_c20260101__20260331_ziPNQyenS8ra" style="width: 13%; text-align: right" title="Fair value at the beginning of period">25,859</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iS_c20250101__20251231_z02TxP3GMx7l" style="width: 13%; text-align: right" title="Fair value at the beginning of period">76,847</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Fair value change of warrants included in earnings</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityPeriodIncreaseDecrease_c20260101__20260331_zgLOfvOXEe47" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value change of warrants included in earnings">(25,859</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityPeriodIncreaseDecrease_c20250101__20251231_z7gpTNHGXx3" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value change of warrants included in earnings">(50,988</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Fair value at the end of period</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_98F_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iE_d0_c20260101__20260331_zaigPgG9sLOl" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value at the end of period">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_983_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iE_c20250101__20251231_zONK2h4UoHdb" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value at the end of period">25,859</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 25859 76847 -25859 -50988 0 25859 <table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfNoncashOrPartNoncashAcquisitionsTextBlock_hus-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zhZZQOWIxjVk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANTS (Details - IPO warrant Activity)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BD_z6S3OulIM7wg" style="display: none">Schedule of warrant activity</span></td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Number of</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Warrants</b></p></td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Average</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Exercise Price</b></p></td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Weighted</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Average</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Remaining</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Contractual</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Term in</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Years</b></p></td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 56%; text-align: left">Outstanding and exercisable at January 1, 2025</td><td style="width: 2%"> </td> <td id="xdx_989_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zWjNgvCRQ7Wi" style="width: 11%; text-align: right" title="Number of warrants outstanding, Beginning balance">1,980,831</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iS_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zBwjJ8vrL175" style="width: 11%; text-align: right" title="Average exercise price outstanding, Beginning balance">1.93</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"><span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zzgRVrrxKYQ5" title="Weighted average remaining contractual term, Outstanding">1.62</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercised</td><td> </td> <td id="xdx_98D_ecustom--WarrantsExercised_d0_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zXvLRkZuSUt2" style="text-align: right" title="Number of warrants, Exercised">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--AverageExercisePriceExercised_d0_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_z5XqjCz2ze78" style="text-align: right" title="Average exercise price, Exercised"><b style="display: none">–</b></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Granted</td><td> </td> <td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_d0_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zzAzyDtCl3Tc" style="text-align: right" title="Number of warrants, Granted">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Expired</td><td style="padding-bottom: 1pt"> </td> <td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_d0_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zvmSt29fvuI9" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants, Expired">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-align: left">Outstanding and exercisable at March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zY4b2OZ59As7" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of warrants outstanding, Beginning balance">1,980,831</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_988_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iE_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_z92urMj3FMch" style="padding-bottom: 2.5pt; text-align: right" title="Average exercise price outstanding, Ending balance">1.93</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"><span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zquq5KDHj7pi" title="Weighted average remaining contractual term, Outstanding">1.37</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 1980831 1.93 P1Y7M13D 0 0 0 0 1980831 1.93 P1Y4M13D <table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfWarrantValuationAssumptionsTableTextBlock_zgfIwbnEB5Ic" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANTS (Details - Assumptions used)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8B5_zulXEnb3hH8" style="display: none">Schedule of assumptions used</span></td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%">Exercise price</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><span id="xdx_905_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20260101__20260331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__us-gaap--StatementClassOfStockAxis__us-gaap--WarrantMember_zuoqbnqxknm6" title="Assumptions used">1.50</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk free rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20260101__20260331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--StatementClassOfStockAxis__us-gaap--WarrantMember_zDzsRu706o09" title="Assumptions used">3.72</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Dividend yield</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20260101__20260331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember__us-gaap--StatementClassOfStockAxis__us-gaap--WarrantMember_zo2zekNKfX5j" title="Assumptions used">0</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected term (year)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20260101__20260331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--StatementClassOfStockAxis__us-gaap--WarrantMember_zQAq5EgwUxki" title="Assumptions used">5</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Expected volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20260101__20260331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__us-gaap--StatementClassOfStockAxis__us-gaap--WarrantMember_zeAHbYyyesIb" title="Assumptions used">40.33</span>%</td><td style="text-align: left"> </td></tr> </table> 1.50 3.72 0 5 40.33 <table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfNoncashOrPartNoncashAcquisitionsTextBlock_z13x7ENOJBpi" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANTS (Details - Warrant Activity)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B2_zwT99e4qCZEg" style="display: none">Schedule of warrant activity</span></td><td> </td> <td style="text-align: right" title="Number of warrants, Exercised"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Number of</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Warrants</b></p></td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Average</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Exercise Price</b></p></td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Weighted</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Average</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Remaining</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Contractual</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Term in</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Years</b></p></td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td> <td colspan="3"> </td><td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 56%; text-align: left">Outstanding and exercisable at January 1, 2025</td><td style="width: 2%"> </td> <td id="xdx_989_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_c20260101__20260331__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_zN2NyaUB8jT6" style="width: 11%; text-align: right" title="Number of warrants outstanding, Beginning balance">666,667</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iS_c20260101__20260331__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_zsCGJwD30Ia1" style="width: 11%; text-align: right" title="Average exercise price outstanding, Beginning balance">1.04</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"><span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20250101__20251231__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_zrDJoUJzlQEk" title="Weighted average remaining contractual term, Outstanding">1.39</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercised</td><td> </td> <td id="xdx_986_ecustom--WarrantsExercised_d0_c20260101__20260331__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_zkaPxv9UUzu4" style="text-align: right" title="Number of warrants, Exercised">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Granted</td><td> </td> <td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_d0_c20260101__20260331__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_z8ouiWxnSky6" style="text-align: right" title="Number of warrants, Granted">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Expired</td><td style="padding-bottom: 1pt"> </td> <td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_d0_c20260101__20260331__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_zHdiyNaPuByj" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants, Expired">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-align: left">Outstanding and exercisable at March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightOutstanding_iE_c20260101__20260331__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_z3DSHJDs7UV8" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of warrants outstanding, Ending balance">666,667</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left">$</td><td id="xdx_982_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iE_c20260101__20260331__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_z80JGhLHN5t4" style="padding-bottom: 2.5pt; text-align: right" title="Average exercise price outstanding, Ending balance">1.04</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"><span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260331__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_zJHVsR6RFMI1" title="Weighted average remaining contractual term, Outstanding">1.14</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 666667 1.04 P1Y4M20D 0 0 0 666667 1.04 P1Y1M20D <p id="xdx_80F_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_z4tkYRXZ2Z0j" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 13     <span id="xdx_820_zRJ9wVLeWxXd">COMMON STOCK</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is authorized to issue <span id="xdx_90A_eus-gaap--CommonStockSharesAuthorized_iI_c20260331_z5PnnM6HiY63">200,000,000</span> shares of Common Stock. As of March 31, 2026 and December 31, 2025, <span id="xdx_908_eus-gaap--CommonStockSharesOutstanding_iI_c20260331_zEfFexGTreA4">15,300,113</span> shares and <span id="xdx_906_eus-gaap--CommonStockSharesOutstanding_iI_c20251231_zfp9BB37rnhk">14,433,630</span> shares, respectively, were issued and outstanding.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Recent Issuance of Common Stock</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i> </i></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 2%"> </td> <td style="width: 2%"><span style="font-family: Symbol">·</span></td> <td style="text-align: justify; width: 96%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In March 2026, a preferred stock holder converted <span id="xdx_908_eus-gaap--ConversionOfStockSharesConverted1_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zN5IqhatuFo5" title="Stock converted, shares converted">340</span> shares of preferred stock Series B with $<span id="xdx_900_eus-gaap--ConversionOfStockAmountConverted1_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zw4LwOVbZzG3" title="Stock converted, amount converted">14,247</span> dividend in exchange of <span id="xdx_904_eus-gaap--ConversionOfStockSharesConverted1_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zq0wPaB2lSvh" title="Stock converted, shares converted">866,483</span> shares of common stock. </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 200000000 15300113 14433630 340 14247 866483 <p id="xdx_80E_eus-gaap--PreferredStockTextBlock_zwXJUgi5YWN" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 14     <span id="xdx_826_zupON7Gh9L6h">PREFERRED STOCK</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Series A Preferred Stock</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In August 2021, the Company issued <span id="xdx_906_eus-gaap--PreferredStockSharesIssued_iI_c20210831__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zxxRmGRp7JSb" title="Preferred stock, shares issued">80,000</span> shares of Series A preferred stock, par value $0.001 per share (the “Series A Preferred Stock”) at an issue price of $<span id="xdx_908_eus-gaap--SharesIssuedPricePerShare_iI_c20210831__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zrer8N2EAon8" title="Share price">2.50</span> per share to certain investors. The Series A Preferred Stock is non-voting and non-redeemable. The holder of the Series A Preferred Stock will have priority over the holders of Common Stock of the Company on the assets and funds of the Company in a distribution of assets in the event of a liquidation, winding up or dissolution of the Company.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 11, 2022, the Company effected a <span id="xdx_901_eus-gaap--StockholdersEquityReverseStockSplit_c20220809__20220811_zW2ry08Fe0Jd" title="Reverse stock split">2:3 reverse stock split</span> for each share of Common Stock issued and outstanding. As a result of this reverse stock split, the shares of Common Stock issuable upon the conversion of Series A Preferred Stock decreased from 80,000 shares to 53,334 shares.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of March 31, 2026 and 2025, there were <span id="xdx_90D_eus-gaap--PreferredStockSharesIssued_iI_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zyiSZ7USZlwl" title="Preferred stock, shares issued"><span id="xdx_909_eus-gaap--PreferredStockSharesOutstanding_iI_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z1o2r4KP1c55" title="Preferred stock, shares outstanding"><span id="xdx_90A_eus-gaap--PreferredStockSharesIssued_iI_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zfLU8nudlYvb" title="Preferred stock, shares issued"><span id="xdx_900_eus-gaap--PreferredStockSharesOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zAY1sKVYRU7h" title="Preferred stock, shares outstanding">80,000</span></span></span></span> shares of Series A Preferred Stock issued and outstanding.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Series B Preferred Stock</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 28, 2025, the Company filed a Certificate of Designation of Preferences, Rights and Limitations with the Secretary of State of Nevada, designating up to <span id="xdx_90C_eus-gaap--PreferredStockSharesAuthorized_iI_c20250828__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zrge32H50UJ1" title="Preferred stock, shares authorized">1,000,000</span> shares of series B preferred stock, par value $<span id="xdx_90E_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20250828__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zFgDD2II2ct2" title="Preferred stock, par value">0.001</span> per share (the “Series B Preferred Stock”). Each share of Series B Preferred Stock has a stated value of $1,000.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 29, 2025, the Company entered into a securities purchase agreement (the “Series B Preferred Purchase Agreement”) with an institutional accredited investor (the Series B Preferred Investor”). Pursuant to the Series B Preferred Purchase Agreement, the Company sold <span id="xdx_904_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20250827__20250829__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zDD0p28LQQMk" title="Number of shares sold">3,500</span> shares of Series B Preferred Stock to the Series B Preferred Investor at a purchase price of $<span id="xdx_902_eus-gaap--SharePrice_iI_c20250829__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zZVRXFdXw9R" title="Purchase price, per share">910</span> per share. The aggregate purchase price received by the Company was $<span id="xdx_909_eus-gaap--StockRepurchasedAndRetiredDuringPeriodValue_c20250827__20250829__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zZx4IMuS5boh" title="Purchase price">2,635,000</span>, net of issuance cost of $<span id="xdx_90A_eus-gaap--ProceedsFromDebtNetOfIssuanceCosts_c20250827__20250829__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zSf4QanGCX1a" title="Net issuance cost">550,000</span>. The Company may, subject to certain conditions, sell up to an additional <span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized_c20250827__20250829__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_ztlxh8oApwO6" title="Additional shares">10,000</span> shares of Series B Preferred Stock to the Series B Preferred Investor in one or more subsequent closings.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The key terms of the Series B Preferred Stock are as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 2%"> </td> <td style="width: 2%"><span style="font-family: Symbol"><span style="font-family: Symbol">·</span></span></td> <td style="text-align: justify; width: 96%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dividends: Beginning October 1, 2025, holders are entitled to receive mandatory monthly dividends at an annual rate of <span id="xdx_908_ecustom--AnnualRate_dp_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zEwWGoUeiZie" title="Annual rate">9.0</span>% of the aggregate stated value. Dividends are payable in cash or, at the Company’s option, in shares of the Common Stock.</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"><span style="font-family: Symbol"><span style="font-family: Symbol">·</span></span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Conversion: The Series B Preferred Stock is convertible at any time at the option of the holder into shares of Common Stock. The conversion price is $<span id="xdx_90A_eus-gaap--PreferredStockConvertibleConversionPrice_iI_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zIGhW25KYWM1" title="Conversion price">1.80</span> per share of Common Stock, subject to adjustment. The conversion is subject to a beneficial ownership limitation which prohibits a holder from converting if, after conversion, the holder would own in excess of <span id="xdx_900_ecustom--PreferredStockConvertibleConversionPercent_dp_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zoONe9BwcCU5" title="Conversion price increase percent">4.99</span>% (or 9.99% upon election) of the total outstanding Common Stock.</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"><span style="font-family: Symbol"><span style="font-family: Symbol">·</span></span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ranking: The Series B Preferred Stock ranks senior to the Common Stock and the Series A Preferred Stock with respect to preferences on dividends, distributions, and payments upon liquidation.</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Symbol">·</span></p></td> <td> <p style="text-align: justify">Voting Rights: The Series B Preferred Stock has no voting rights.</p></td></tr> <tr style="vertical-align: top"> <td> </td> <td> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Symbol">·</span></p></td> <td> <p style="text-align: justify">Redemption: The Series B Preferred Stock is redeemable at the Company’s option at any time. Holders have the option to require the Company to redeem the shares at any time after the two-year anniversary of the initial issuance date. Upon the occurrence of certain events of default, holders may require a mandatory redemption at a price equal to 125% of the stated value plus any accrued and unpaid dividends.</p></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Series B Preferred Stock is redeemable upon the occurrence of a deemed liquidation event that is not solely within the control of the Company and is classified as mezzanine equity on the consolidated balance sheets. The carrying values of Series B Preferred Stock have not been adjusted to their liquidation preferences as these events have not occurred through March 31, 2026. Carrying values will be adjusted to their liquidation preferences if and when it becomes probable that such events will occur.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The conversion feature of the Series B Preferred Stock permits holders to convert into a fixed number of shares of the Common Stock at a fixed conversion price, subject to customary anti-dilution adjustments. The Company concluded that the conversion feature qualifies for the equity scope exception under ASC 815, Derivatives and Hedging, and therefore was not bifurcated as an embedded derivative.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of March 31, 2026, the Company did not have any financial liabilities subject to amortized cost measurement.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Series B Preferred Stock was initially recognized at issuance proceeds, net of issuance costs. The Company evaluates whether it is probable that the Series B Preferred Stock will become redeemable. If and when redemption becomes probable, the carrying amount will be accreted to its redemption value.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The carrying amount of the Series B Preferred Stock is not adjusted for discounts through amortization to interest expense. Any differences between the initial carrying amount and the redemption value will be recognized as accretion to redemption value when redemption becomes probable, with corresponding adjustments recorded to retained earnings (or additional paid-in capital, if retained earnings are insufficient).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> 80000 2.50 2:3 reverse stock split 80000 80000 80000 80000 1000000 0.001 3500 910 2635000 550000 10000 0.090 1.80 0.0499 <p id="xdx_806_eus-gaap--DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_zIYY4pnPFay6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 15     <span id="xdx_82D_zL6vmvzwbQF">SHARE-BASED COMPENSATION</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In 2018, the Company’s Board of Directors and stockholders adopted the 2018 Stock Option and Award Incentive Plan (the “2018 Plan”). The 2018 Plan provides for the issuance of equity-based awards to employees and non-employee service providers. As of December 31, 2025, <span id="xdx_901_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_c20251231__us-gaap--PlanNameAxis__custom--Plan2018Member_zdNGQYQmTr9e" title="Common stock remained available for future issuance">5,459,605</span> shares of Common Stock remained available for future issuance under the 2018 Plan. </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>  </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Warrants </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company granted equity-based awards, primarily in the form of warrants, in exchange for services rendered. As of March 31, 2026, the Company had outstanding warrants issued to officers, directors, and employees to purchase shares of Common Stock. Refer to Note 11 Warrant – Class A and Class B Warrants.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Share-Based Compensation Expense</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the three months ended March 31, 2026 and 2025, the Company recognized share-based compensation expense of $<span id="xdx_902_eus-gaap--ShareBasedCompensation_c20260101__20260331_zDyjuuEhdFLf" title="Share-based compensation expenses">59,854</span> and $<span id="xdx_90D_eus-gaap--ShareBasedCompensation_dxH_c20250101__20250331_za95MpIXGqe3" title="Share-based compensation expenses::XDX::0">nil</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> 5459605 59854 <p id="xdx_80B_eus-gaap--IncomeTaxDisclosureTextBlock_zFYmP4xH8bxj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 16     <span id="xdx_829_zYsAykOf6msg">INCOME TAXES</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company and its subsidiary, and the consolidated VIE file tax returns separately.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span style="text-decoration: underline">United States</span></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluated the Global Intangible Low Taxed Income (“GILTI”) inclusion on current earnings and profits of greater than 10% owned foreign controlled corporations. The Company has evaluated whether it has additional provision amount resulted by the GILTI inclusion on current earnings and profits of its foreign controlled corporations. The law also provides that corporate taxpayers may benefit from a 50% reduction in the GILTI inclusion, which effectively reduces the 21% U.S. corporate tax rate on the foreign income to an effective rate of 10.5%. The GILTI inclusion further provides for a foreign tax credit in connection with the foreign taxes paid.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  <i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span style="text-decoration: underline">PRC </span></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A Wholly Foreign Owned Enterprise and the consolidated VIE established in the PRC are subject to the PRC statutory income tax rate of <span id="xdx_905_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp_c20260101__20260331__us-gaap--IncomeTaxAuthorityAxis__custom--PRCMember_zyHOPjZPtIZ9" title="Effective income tax rate">25</span>%, according to the PRC Enterprise Income Tax law. The PRC net operating loss can generally carry forward for no longer than five years starting from the year subsequent to the year in which the loss was incurred.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span style="text-decoration: underline">Taiwan</span></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The Company’s loss before income taxes is primarily derived from the operations in Taiwan and income tax expense is primarily incurred in Taiwan. The statutory income tax rate in Taiwan is 20%. An additional surtax of 5%, is assessed on undistributed income for the entities in Taiwan, but only to the extent such income is not distributed or set aside as a legal reserve before the end of the following year. The 5% surtax is recorded in the period the income is earned, and the reduction in the surtax liability is recognized in the period the distribution to stockholders or the setting aside of legal reserve is finalized in the following year.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The components of the income tax (benefit) expense are:</p> <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zzDEblYY13ia" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Income tax expense)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> <span id="xdx_8BD_z9zTt3zzYT4e" style="display: none">Schedule of income tax components</span> </td><td> </td> <td colspan="3" id="xdx_499_20260101__20260331_zIp6JN9QNEfd" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_493_20250101__20250331_zY5tupMa03Qk" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>For the three months ended </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>March 31,</b></p></td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr id="xdx_400_eus-gaap--CurrentIncomeTaxExpenseBenefit_d0_maDITATzmsy_zZzhgFHfw8hh" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%">Current</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredIncomeTaxExpenseBenefit_d0_maDITATzmsy_zhznTuqC4g79" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Deferred</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredIncomeTaxesAndTaxCredits_iT_pp0p0_d0_mtDITATzmsy_ztXjBxeGIgLi" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total income tax expense (benefit)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A0_z3XFnhDWOok7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The reconciliation of income taxes expenses computed at the Taiwan statutory tax rate applicable to income tax expense is as follows:</p> <table cellpadding="0" cellspacing="0" id="xdx_898_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zMu9cBAX21ga" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Reconciliation of income tax)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B3_zFwvGxPfva4f" style="display: none">Schedule of reconciliation of income tax expense</span></td><td> </td> <td colspan="3"> </td><td> </td> <td colspan="3"> </td><td> </td> <td colspan="3"> </td><td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="15" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the three months ended March 31,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center">$</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center">%</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center">$</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center">%</td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 40%; text-align: left">Taiwan (2025 - PRC) income tax statutory rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20260101__20260331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zBQfcrtOcuS1" style="width: 11%; text-align: right" title="Taiwan (2025 - PRC) income tax statutory rate">(175,830</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"><span id="xdx_908_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_iN_dpi_c20260101__20260331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zP9ityMlHdQg" title="Taiwan (2025 - PRC) income tax statutory rate, percent">(20.0</span></td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20250101__20250331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_z7AUh2aEf3ql" style="width: 11%; text-align: right" title="Taiwan (2025 - PRC) income tax statutory rate">(525,614</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"><span id="xdx_90F_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_iN_dpi_c20250101__20250331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zKTWk4LfuYj3" title="Taiwan (2025 - PRC) income tax statutory rate, percent">(20</span></td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Tax effect of non-deductible expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_c20260101__20260331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zmlMfVJc6zHi" style="text-align: right" title="Tax effect of non-deductible expense">11,971</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpense_dp_c20260101__20260331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zzP3VmJhdESa" title="Tax effect of non-deductible expense, percent">1.36</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_c20250101__20250331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zZPkSCCEhqVg" style="text-align: right" title="Tax effect of non-deductible expense">11,971</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpense_dp_c20250101__20250331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zQHSyJsikPAa" title="Tax effect of non-deductible expense, percent">0.5</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Tax effect of non-taxable income</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--IncomeTaxReconciliationNonTaxableIncome_iN_di_c20260101__20260331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zqGRBpKGZq8l" style="text-align: right" title="Tax effect of non-taxable income">(5,162</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_ecustom--EffectiveIncomeTaxRateReconciliationNonTaxableIncome_dp_c20260101__20260331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zV8Q6WvsYgZc" title="Tax effect of non-taxable income, percent">(0.59</span></td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--IncomeTaxReconciliationNonTaxableIncome_iN_di_c20250101__20250331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_z002lTfGNiI9" style="text-align: right" title="Tax effect of non-taxable income">(136,892</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_ecustom--EffectiveIncomeTaxRateReconciliationNonTaxableIncome_iN_dpi_c20250101__20250331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zjstlNeI3dSe" title="Tax effect of non-taxable income, percent">(5.2</span></td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Tax effect of different tax rates in other jurisdictions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_c20260101__20260331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zCzDeOn3cTo6" style="text-align: right" title="Tax effect of different tax rates in other jurisdictions">247</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_dp_c20260101__20260331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_znb2vr4R5vEa" title="Tax effect of different tax rates in other jurisdictions, percent">(0.03</span></td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_d0_c20250101__20250331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zjVAqYC2cem3" style="text-align: right" title="Tax effect of different tax rates in other jurisdictions">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_dp0_c20250101__20250331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zFYRnf7O2MA7" title="Tax effect of different tax rates in other jurisdictions, percent">–</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Changes in valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20260101__20260331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zTsX1A4wbH64" style="border-bottom: Black 1pt solid; text-align: right" title="Changes in valuation allowance">168,774</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_904_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_dp_c20260101__20260331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zwbxkquiYVZe" title="Changes in valuation allowance, percent">19.20</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20250101__20250331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_z8KXR8eAZ4Gb" style="border-bottom: Black 1pt solid; text-align: right" title="Changes in valuation allowance">124,921</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90F_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_dp_c20250101__20250331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zccGVXzMYPT6" title="Changes in valuation allowance, percent">24.7</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Effective tax rate</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_98F_eus-gaap--IncomeTaxExpenseBenefit_d0_c20260101__20260331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zRnvsCZL65y" style="border-bottom: Black 2.5pt double; text-align: right" title="Effective tax rate">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_900_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp0_c20260101__20260331_zhl1T6yNfFs4" title="Effective tax rate, percent">–</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eus-gaap--IncomeTaxExpenseBenefit_d0_c20250101__20250331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zg3i08lLwBbg" style="border-bottom: Black 2.5pt double; text-align: right" title="Effective tax rate">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90A_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp0_c20250101__20250331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zPT08NHV4Hd7" title="Effective tax rate, percent">–</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A3_zUJysvx5Zpo3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The tax effects of temporary differences representing deferred income tax assets and liabilities result principally from the following:</p> <table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zPnoqZ0rBZC3" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Deferred taxes)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8B0_ztmGBpp3Udxl" style="display: none">Schedule of deferred income tax assets and liabilities</span></td><td> </td> <td colspan="3" id="xdx_49A_20260331_zR1WfqTe70W" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_49E_20250331_zxqPhpmNS7Sa" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsGrossAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left">Deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_i01I_pp0p0_d0_maDTAGze4R_zoFKuTWzJ8P6" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: left">Tax loss carried forward</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">90,791</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">95,844</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsReturnsAndAllowances_i01I_pp0p0_d0_maDTAGze4R_zWTQVkyMCxL" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Allowance for doubtful receivables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsGross_i01TI_pp0p0_d0_mtDTAGze4R_maDTANzE1I_zbxGYXc0Xnsi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">90,791</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">95,844</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--DeferredTaxAssetsValuationAllowanceCurrents_i01I_pp0p0_d0_msDTANzE1I_z5LKuhTa4Ndb" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Less: valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(90,791</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(95,844</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsNet_i01TI_pp0p0_d0_mtDTANzE1I_z3k3x90eYRJc" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total deferred tax assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxLiabilitiesAbstract_iB" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Deferred tax liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxLiabilitiesPropertyPlantAndEquipment_i01NI_pp0p0_di0_maDITLzoua_zTr75fqBpQr5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Property and equipment, difference in depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,476</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_ecustom--DeferredTaxLiabilitiesValuationAllowance_i01I_pp0p0_d0_msDITLzoua_zVNj9P0CA3s8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Capital allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,476</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredIncomeTaxLiabilities_i01NTI_pp0p0_di0_mtDITLzoua_zQehG6USUPe8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Deferred tax liabilities, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A6_zUkUGUzxA0jf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The valuation allowance as of March 31, 2026 and December 31, 2025 was primarily provided for the deferred income tax assets if it is more likely than not that these items will expire before the Company is able to realize its benefits, or that the future deductibility is uncertain. The ultimate realization of deferred income tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible or utilizable. Management considers projected future taxable income and tax planning strategies in making this assessment. The movement for the valuation allowance is as following.</p> <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--SummaryOfValuationAllowanceTextBlock_zxRW6xA9PFeh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Valuation Allowance)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8BA_zvkN2086hvei" style="display: none">Schedule of movement in valuation allowance</span></td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; font-weight: bold; text-align: left">Balance at beginning of the year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--DeferredTaxAssetsValuationAllowance_iS_pp0p0_c20260101__20260331_zJNy23udb6qe" style="width: 13%; text-align: right" title="Valuation allowance, beginning balance">259,745</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--DeferredTaxAssetsValuationAllowance_iS_pp0p0_c20250101__20250331_zibPrRG5IP5k" style="width: 13%; text-align: right" title="Valuation allowance, beginning balance">220,765</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Additions of valuation allowance</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_pp0p0_d0_c20260101__20260331_zFjISr13K5xh" style="text-align: right" title="Additions of valuation allowance">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_pp0p0_d0_c20250101__20250331_zYynRtiOXAQ4" style="text-align: right" title="Additions of valuation allowance">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Reductions of valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--ValuationAllowanceDeferredTaxAssetChangeInAmount1_pp0p0_c20260101__20260331_z5cu4ipkuQEj" style="border-bottom: Black 1pt solid; text-align: right" title="Reductions of valuation allowance">(168,774</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--ValuationAllowanceDeferredTaxAssetChangeInAmount1_pp0p0_c20250101__20250331_zcqTiX05PG6j" style="border-bottom: Black 1pt solid; text-align: right" title="Reductions of valuation allowance">(124,921</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Balance at the end of the year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_983_eus-gaap--DeferredTaxAssetsValuationAllowance_iE_pp0p0_c20260101__20260331_zkUBknAw6ooc" style="border-bottom: Black 2.5pt double; text-align: right" title="Valuation allowance, ending balance">90,791</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_98F_eus-gaap--DeferredTaxAssetsValuationAllowance_iE_pp0p0_c20250101__20250331_zn4tkzNObI0h" style="border-bottom: Black 2.5pt double; text-align: right" title="Valuation allowance, ending balance">95,844</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AD_zjCr32Zj4CP5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"> </p> 0.25 <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zzDEblYY13ia" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Income tax expense)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> <span id="xdx_8BD_z9zTt3zzYT4e" style="display: none">Schedule of income tax components</span> </td><td> </td> <td colspan="3" id="xdx_499_20260101__20260331_zIp6JN9QNEfd" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_493_20250101__20250331_zY5tupMa03Qk" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>For the three months ended </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>March 31,</b></p></td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr id="xdx_400_eus-gaap--CurrentIncomeTaxExpenseBenefit_d0_maDITATzmsy_zZzhgFHfw8hh" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%">Current</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredIncomeTaxExpenseBenefit_d0_maDITATzmsy_zhznTuqC4g79" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Deferred</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredIncomeTaxesAndTaxCredits_iT_pp0p0_d0_mtDITATzmsy_ztXjBxeGIgLi" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total income tax expense (benefit)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 0 0 0 0 0 0 <table cellpadding="0" cellspacing="0" id="xdx_898_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zMu9cBAX21ga" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Reconciliation of income tax)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B3_zFwvGxPfva4f" style="display: none">Schedule of reconciliation of income tax expense</span></td><td> </td> <td colspan="3"> </td><td> </td> <td colspan="3"> </td><td> </td> <td colspan="3"> </td><td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="15" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the three months ended March 31,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center">$</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center">%</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center">$</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center">%</td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 40%; text-align: left">Taiwan (2025 - PRC) income tax statutory rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20260101__20260331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zBQfcrtOcuS1" style="width: 11%; text-align: right" title="Taiwan (2025 - PRC) income tax statutory rate">(175,830</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"><span id="xdx_908_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_iN_dpi_c20260101__20260331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zP9ityMlHdQg" title="Taiwan (2025 - PRC) income tax statutory rate, percent">(20.0</span></td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20250101__20250331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_z7AUh2aEf3ql" style="width: 11%; text-align: right" title="Taiwan (2025 - PRC) income tax statutory rate">(525,614</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"><span id="xdx_90F_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_iN_dpi_c20250101__20250331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zKTWk4LfuYj3" title="Taiwan (2025 - PRC) income tax statutory rate, percent">(20</span></td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Tax effect of non-deductible expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_c20260101__20260331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zmlMfVJc6zHi" style="text-align: right" title="Tax effect of non-deductible expense">11,971</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpense_dp_c20260101__20260331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zzP3VmJhdESa" title="Tax effect of non-deductible expense, percent">1.36</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_c20250101__20250331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zZPkSCCEhqVg" style="text-align: right" title="Tax effect of non-deductible expense">11,971</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpense_dp_c20250101__20250331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zQHSyJsikPAa" title="Tax effect of non-deductible expense, percent">0.5</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Tax effect of non-taxable income</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--IncomeTaxReconciliationNonTaxableIncome_iN_di_c20260101__20260331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zqGRBpKGZq8l" style="text-align: right" title="Tax effect of non-taxable income">(5,162</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_ecustom--EffectiveIncomeTaxRateReconciliationNonTaxableIncome_dp_c20260101__20260331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zV8Q6WvsYgZc" title="Tax effect of non-taxable income, percent">(0.59</span></td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--IncomeTaxReconciliationNonTaxableIncome_iN_di_c20250101__20250331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_z002lTfGNiI9" style="text-align: right" title="Tax effect of non-taxable income">(136,892</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_ecustom--EffectiveIncomeTaxRateReconciliationNonTaxableIncome_iN_dpi_c20250101__20250331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zjstlNeI3dSe" title="Tax effect of non-taxable income, percent">(5.2</span></td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Tax effect of different tax rates in other jurisdictions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_c20260101__20260331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zCzDeOn3cTo6" style="text-align: right" title="Tax effect of different tax rates in other jurisdictions">247</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_dp_c20260101__20260331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_znb2vr4R5vEa" title="Tax effect of different tax rates in other jurisdictions, percent">(0.03</span></td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_d0_c20250101__20250331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zjVAqYC2cem3" style="text-align: right" title="Tax effect of different tax rates in other jurisdictions">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_dp0_c20250101__20250331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zFYRnf7O2MA7" title="Tax effect of different tax rates in other jurisdictions, percent">–</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Changes in valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20260101__20260331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zTsX1A4wbH64" style="border-bottom: Black 1pt solid; text-align: right" title="Changes in valuation allowance">168,774</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_904_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_dp_c20260101__20260331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zwbxkquiYVZe" title="Changes in valuation allowance, percent">19.20</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20250101__20250331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_z8KXR8eAZ4Gb" style="border-bottom: Black 1pt solid; text-align: right" title="Changes in valuation allowance">124,921</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90F_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_dp_c20250101__20250331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zccGVXzMYPT6" title="Changes in valuation allowance, percent">24.7</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Effective tax rate</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_98F_eus-gaap--IncomeTaxExpenseBenefit_d0_c20260101__20260331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zRnvsCZL65y" style="border-bottom: Black 2.5pt double; text-align: right" title="Effective tax rate">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_900_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp0_c20260101__20260331_zhl1T6yNfFs4" title="Effective tax rate, percent">–</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eus-gaap--IncomeTaxExpenseBenefit_d0_c20250101__20250331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zg3i08lLwBbg" style="border-bottom: Black 2.5pt double; text-align: right" title="Effective tax rate">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90A_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp0_c20250101__20250331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zPT08NHV4Hd7" title="Effective tax rate, percent">–</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> -175830 0.200 -525614 0.20 11971 0.0136 11971 0.005 5162 -0.0059 136892 0.052 247 -0.0003 0 0 168774 0.1920 124921 0.247 0 0 0 0 <table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zPnoqZ0rBZC3" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Deferred taxes)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8B0_ztmGBpp3Udxl" style="display: none">Schedule of deferred income tax assets and liabilities</span></td><td> </td> <td colspan="3" id="xdx_49A_20260331_zR1WfqTe70W" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_49E_20250331_zxqPhpmNS7Sa" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsGrossAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left">Deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_i01I_pp0p0_d0_maDTAGze4R_zoFKuTWzJ8P6" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: left">Tax loss carried forward</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">90,791</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">95,844</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsReturnsAndAllowances_i01I_pp0p0_d0_maDTAGze4R_zWTQVkyMCxL" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Allowance for doubtful receivables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsGross_i01TI_pp0p0_d0_mtDTAGze4R_maDTANzE1I_zbxGYXc0Xnsi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">90,791</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">95,844</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--DeferredTaxAssetsValuationAllowanceCurrents_i01I_pp0p0_d0_msDTANzE1I_z5LKuhTa4Ndb" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Less: valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(90,791</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(95,844</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsNet_i01TI_pp0p0_d0_mtDTANzE1I_z3k3x90eYRJc" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total deferred tax assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxLiabilitiesAbstract_iB" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Deferred tax liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxLiabilitiesPropertyPlantAndEquipment_i01NI_pp0p0_di0_maDITLzoua_zTr75fqBpQr5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Property and equipment, difference in depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,476</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_ecustom--DeferredTaxLiabilitiesValuationAllowance_i01I_pp0p0_d0_msDITLzoua_zVNj9P0CA3s8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Capital allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,476</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredIncomeTaxLiabilities_i01NTI_pp0p0_di0_mtDITLzoua_zQehG6USUPe8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Deferred tax liabilities, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 90791 95844 0 0 90791 95844 -90791 -95844 0 0 -0 1476 0 1476 -0 -0 <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--SummaryOfValuationAllowanceTextBlock_zxRW6xA9PFeh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Valuation Allowance)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8BA_zvkN2086hvei" style="display: none">Schedule of movement in valuation allowance</span></td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; font-weight: bold; text-align: left">Balance at beginning of the year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--DeferredTaxAssetsValuationAllowance_iS_pp0p0_c20260101__20260331_zJNy23udb6qe" style="width: 13%; text-align: right" title="Valuation allowance, beginning balance">259,745</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--DeferredTaxAssetsValuationAllowance_iS_pp0p0_c20250101__20250331_zibPrRG5IP5k" style="width: 13%; text-align: right" title="Valuation allowance, beginning balance">220,765</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Additions of valuation allowance</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_pp0p0_d0_c20260101__20260331_zFjISr13K5xh" style="text-align: right" title="Additions of valuation allowance">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_pp0p0_d0_c20250101__20250331_zYynRtiOXAQ4" style="text-align: right" title="Additions of valuation allowance">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Reductions of valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--ValuationAllowanceDeferredTaxAssetChangeInAmount1_pp0p0_c20260101__20260331_z5cu4ipkuQEj" style="border-bottom: Black 1pt solid; text-align: right" title="Reductions of valuation allowance">(168,774</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--ValuationAllowanceDeferredTaxAssetChangeInAmount1_pp0p0_c20250101__20250331_zcqTiX05PG6j" style="border-bottom: Black 1pt solid; text-align: right" title="Reductions of valuation allowance">(124,921</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Balance at the end of the year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_983_eus-gaap--DeferredTaxAssetsValuationAllowance_iE_pp0p0_c20260101__20260331_zkUBknAw6ooc" style="border-bottom: Black 2.5pt double; text-align: right" title="Valuation allowance, ending balance">90,791</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_98F_eus-gaap--DeferredTaxAssetsValuationAllowance_iE_pp0p0_c20250101__20250331_zn4tkzNObI0h" style="border-bottom: Black 2.5pt double; text-align: right" title="Valuation allowance, ending balance">95,844</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 259745 220765 0 0 -168774 -124921 90791 95844 <p id="xdx_809_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zKi2b2Z3aYk4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 17    <span id="xdx_829_zKKKAukniKE1">RELATED PARTY BALANCES AND TRANSACTIONS</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The balance due to related parties was as following:</p> <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zCeNayHw9Se4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTY BALANCES AND TRANSACTIONS (Details - Due to related parties)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B1_zE0SS9kV0tj3" style="display: none">Schedule of related party transactions</span></td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2025</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Mountain Share Transfer, LLC (1)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MountainShareTransferLLCMember_fKDEp_zFNuW2ro35cd" style="width: 13%; text-align: right" title="Due to related parties">7,681</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MountainShareTransferLLCMember_fKDEp_z9rrCL992X43" style="width: 13%; text-align: right" title="Due to related parties">7,681</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Estate of Mr. Yin-Chieh Cheng (2)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EstateOfYinChiehChengMember_fKDIp_zFub8CD9ppw8" style="border-bottom: Black 1pt solid; text-align: right" title="Due to related parties">16,403</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EstateOfYinChiehChengMember_fKDIp_zSdLSi0eb8Q" style="border-bottom: Black 1pt solid; text-align: right" title="Due to related parties">15,884</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20260331_zDfhNZn2VI8h" style="border-bottom: Black 2.5pt double; text-align: right" title="Due to related parties">24,084</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20251231_zZUDvkzjj7ik" style="border-bottom: Black 2.5pt double; text-align: right" title="Due to related parties">23,565</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">___________________</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Note:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mountain Share Transfer, LLC is company 100% controlled by Erik S. Nelson, a former corporate secretary and director of the Company. The balances represented the amount previously paid on behalf of the Company for its daily operation purpose.</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The amount due to Mr. Yin-Chieh Cheng’s estate relates to a prior arrangement with him while he served as a director and executive officer of the Company. Mr. Yin-Chieh Cheng was deceased as of July 8, 2023, and the Company is evaluating settlement with the estate.</span></td></tr> </table> <p id="xdx_8A0_zWzaVgW6mdZ7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zCeNayHw9Se4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTY BALANCES AND TRANSACTIONS (Details - Due to related parties)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B1_zE0SS9kV0tj3" style="display: none">Schedule of related party transactions</span></td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2025</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Mountain Share Transfer, LLC (1)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MountainShareTransferLLCMember_fKDEp_zFNuW2ro35cd" style="width: 13%; text-align: right" title="Due to related parties">7,681</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MountainShareTransferLLCMember_fKDEp_z9rrCL992X43" style="width: 13%; text-align: right" title="Due to related parties">7,681</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Estate of Mr. Yin-Chieh Cheng (2)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EstateOfYinChiehChengMember_fKDIp_zFub8CD9ppw8" style="border-bottom: Black 1pt solid; text-align: right" title="Due to related parties">16,403</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EstateOfYinChiehChengMember_fKDIp_zSdLSi0eb8Q" style="border-bottom: Black 1pt solid; text-align: right" title="Due to related parties">15,884</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20260331_zDfhNZn2VI8h" style="border-bottom: Black 2.5pt double; text-align: right" title="Due to related parties">24,084</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20251231_zZUDvkzjj7ik" style="border-bottom: Black 2.5pt double; text-align: right" title="Due to related parties">23,565</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">___________________</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Note:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mountain Share Transfer, LLC is company 100% controlled by Erik S. Nelson, a former corporate secretary and director of the Company. The balances represented the amount previously paid on behalf of the Company for its daily operation purpose.</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The amount due to Mr. Yin-Chieh Cheng’s estate relates to a prior arrangement with him while he served as a director and executive officer of the Company. Mr. Yin-Chieh Cheng was deceased as of July 8, 2023, and the Company is evaluating settlement with the estate.</span></td></tr> </table> 7681 7681 16403 15884 24084 23565 <p id="xdx_805_eus-gaap--EarningsPerShareTextBlock_zntaGeg9HLGe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 18    <span id="xdx_827_zsAsPuDKnZle">LOSS PER SHARE</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Basic loss per share is computed by dividing net loss attributable to common stockholders by the weighted-average number of common shares outstanding during the period.</p> <table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zfCPAg97Lvy" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LOSS PER SHARE (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span><span id="xdx_8BA_zq4PfhrL6Aw" style="display: none">Schedule of loss per share</span></span></td><td> </td> <td colspan="3" id="xdx_492_20260101__20260331_zvLnmvJcKD4c" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_496_20250101__20250331_zea0nU4fVgQ5" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the three months ended March 31,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr id="xdx_408_eus-gaap--ProfitLoss_zvYt99LXiauj" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Net loss</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">(1,273,741</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">(257,618</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity_iN_di0_zFKVITY06eBe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Net loss attributable to non-controlling interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(9,600</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--NetIncomeLoss_zEq3Cc5HzKR9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-align: left">Net loss attributable to Nocera Shareholders</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,273,741</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(248,018</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Weighted Average Shares Outstanding – Basic and Diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_901_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20260101__20260331_zpOyS5Rsc5mk" title="Weighted Average Shares Outstanding - Basic"><span id="xdx_90B_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20260101__20260331_zwsYYspFcDri" title="Weighted Average Shares Outstanding - Diluted">14,718,319</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_903_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20250101__20250331_zGD5xtSrlIvg" title="Weighted Average Shares Outstanding - Basic"><span id="xdx_90E_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20250101__20250331_zLyxvk9L17f4" title="Weighted Average Shares Outstanding - Diluted">14,159,761</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Loss per share – basic and diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90B_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_c20260101__20260331_z4OZ7wqu6tBj" title="Loss per share - basic"><span id="xdx_90B_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_c20260101__20260331_z7wjH2gcVGQ" title="Loss per share - diluted">(0.0865</span></span></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90C_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_c20250101__20250331_z7dFRO3tiSFf" title="Loss per share - basic"><span id="xdx_90D_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_c20250101__20250331_zjLZNbQDlwIf" title="Loss per share - diluted">(0.0175</span></span></td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <p id="xdx_8A7_z0ZZErZjOwvj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zfCPAg97Lvy" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LOSS PER SHARE (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span><span id="xdx_8BA_zq4PfhrL6Aw" style="display: none">Schedule of loss per share</span></span></td><td> </td> <td colspan="3" id="xdx_492_20260101__20260331_zvLnmvJcKD4c" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_496_20250101__20250331_zea0nU4fVgQ5" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the three months ended March 31,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr id="xdx_408_eus-gaap--ProfitLoss_zvYt99LXiauj" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Net loss</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">(1,273,741</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">(257,618</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity_iN_di0_zFKVITY06eBe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Net loss attributable to non-controlling interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(9,600</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--NetIncomeLoss_zEq3Cc5HzKR9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-align: left">Net loss attributable to Nocera Shareholders</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,273,741</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(248,018</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Weighted Average Shares Outstanding – Basic and Diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_901_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20260101__20260331_zpOyS5Rsc5mk" title="Weighted Average Shares Outstanding - Basic"><span id="xdx_90B_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20260101__20260331_zwsYYspFcDri" title="Weighted Average Shares Outstanding - Diluted">14,718,319</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_903_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20250101__20250331_zGD5xtSrlIvg" title="Weighted Average Shares Outstanding - Basic"><span id="xdx_90E_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20250101__20250331_zLyxvk9L17f4" title="Weighted Average Shares Outstanding - Diluted">14,159,761</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Loss per share – basic and diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90B_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_c20260101__20260331_z4OZ7wqu6tBj" title="Loss per share - basic"><span id="xdx_90B_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_c20260101__20260331_z7wjH2gcVGQ" title="Loss per share - diluted">(0.0865</span></span></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; padding-bottom: 2.5pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90C_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_c20250101__20250331_z7dFRO3tiSFf" title="Loss per share - basic"><span id="xdx_90D_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_c20250101__20250331_zjLZNbQDlwIf" title="Loss per share - diluted">(0.0175</span></span></td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> -1273741 -257618 -0 9600 -1273741 -248018 14718319 14718319 14159761 14159761 -0.0865 -0.0865 -0.0175 -0.0175 <p id="xdx_805_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zFnGn0io9o84" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 19    <span id="xdx_820_z34pY1LLQww">COMMITMENTS AND CONTINGENCIES</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Lease Commitment</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has two non-cancelable lease agreements for certain office and accommodation as well as fish farming containers for research and develop advanced technology for water circulation applying in fishery. Future minimum lease payments under non-cancellable operating leases with initial terms within one year. The Company recognizes lease expense on a straight-line basis over the lease term.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the three months ended March 31, 2026 and 2025, the Company recognized $<span id="xdx_909_eus-gaap--OperatingLeaseExpense_c20260101__20260331_zdwypuTCyFI6" title="Lease expense in operating expenses">3,699</span> and $<span id="xdx_909_eus-gaap--OperatingLeaseExpense_c20250101__20250331_zoz6kCEPilB2" title="Lease expense in operating expenses">18,573</span> lease expense in operating expenses. The total future minimum lease payment under non-cancellable short-term leases as of March 31, 2026 is $<span id="xdx_90B_eus-gaap--OperatingLeaseCost_c20260101__20260331_zDxWEmQ1r9Ic" title="Total future minimum lease payment under non-cancellable short-term leases">7,588</span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Capital commitments</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of March 31, 2026, the Company’s capital commitments contracted but not yet reflected in the consolidated financial statements amounted to $<span id="xdx_90F_eus-gaap--ContractualObligation_iI_dxL_c20260331_zqedJxbwE2Ze" title="Capital commitment amount::XDX::0"><span style="-sec-ix-hidden: xdx2ixbrl1208">nil</span></span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Contingencies</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In the ordinary course of business, the Company may be subject to legal proceeding regarding contractual and employment relationships and a variety of other matters. The Company records contingent liabilities resulting from such claims when a loss is assessed to be probable and the amount of the loss is reasonably estimable.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has no significant pending litigation as of March 31, 2026.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 3699 18573 7588 <p id="xdx_809_eus-gaap--SegmentReportingDisclosureTextBlock_zoN0W3HtK4Zj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Note 20     <span id="xdx_827_zZmn24BppUJc">SEGMENT INFORMATION</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company’s Chief Operating Decision Maker (“CODM”) is its Executive Director, Song-Yuan Teng, who is responsible for reviewing the results of operations and allocating resources across the Company’s reportable segments. During the periods presented, the Company’s <span id="xdx_901_eus-gaap--NumberOfReportableSegments_dxL_uInteger_c20260101__20260331_zqnqAwwIUWE7" title="::XDX::3"><span style="-sec-ix-hidden: xdx2ixbrl1215">reportable</span></span> segments consisted of Fish Trading and E-Commerce. These operating segments reflect the manner in which the CODM evaluates performance and allocates resources.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 31, 2025, the Company completed the disposal of its Catering segment (Meixin). The results of the Catering segment have been classified as discontinued operations for all periods presented. Accordingly, the segment information disclosed below excludes the results of the Catering segment. The Catering segment reported net sales of $<span id="xdx_90E_eus-gaap--CostOfRevenue_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_zTVgtcUUnLya" title="Net sales">1,540,851</span> for the three months ended March 31, 2025.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><br/> Segment performance is evaluated based on segment revenue and operating profit, which includes direct costs and segment-specific general and administrative expenses, but excludes corporate overhead and interest. The CODM does not regularly review segment assets, and therefore segment asset information is not presented.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Summary operating results for each of the Company’s reportable segments were as follows:</p> <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zEYoHUQnrNX8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT INFORMATION (Details - Segment information)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BC_z8cz54cWaWf1" style="display: none">Schedule of segment information</span></td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the three months ended March 31, 2026</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fish Trading</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">E-Commerce</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 55%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--Revenues_c20260101__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_ziEmzOwibQX5" style="width: 11%; text-align: right" title="Revenue">2,240,236</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--Revenues_c20260101__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zcqwhrT9v0P4" style="width: 11%; text-align: right" title="Revenue">37,548</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--Revenues_c20260101__20260331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zAKkMWPwn96i" style="width: 11%; text-align: right" title="Revenue">2,277,784</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Cost of revenue</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--CostOfGoodsAndServicesSold_iN_di_c20260101__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zK82vZZrmhcj" style="text-align: right" title="Cost of revenue">(2,235,798</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--CostOfGoodsAndServicesSold_iN_di_c20260101__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zuUdhjQKd5Q" style="text-align: right" title="Cost of revenue">(6</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--CostOfGoodsAndServicesSold_iN_di_c20260101__20260331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zMZqP1XppU4j" style="text-align: right" title="Cost of revenue">(2,235,804</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--GrossProfit_c20260101__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zpSEu3KFTX1f" style="text-align: right" title="Gross profit">4,438</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--GrossProfit_c20260101__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zfwxX5qoe2h4" style="text-align: right" title="Gross profit">37,542</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--GrossProfit_c20260101__20260331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zBKG5Ak8eVb8" style="text-align: right" title="Gross profit">41,980</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">General and administrative expenses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20260101__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zvrEVaR7DrCk" style="text-align: right" title="General and administrative expenses">(546,763</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20260101__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zueKSqkGLdWg" style="text-align: right" title="General and administrative expenses">(12,445</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20260101__20260331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zsWQRqscriYe" style="text-align: right" title="General and administrative expenses">(559,208</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Segment operating losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--OperatingIncomeLoss_c20260101__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zooOpsJNUD92" style="text-align: right" title="Segment operating losses">(542,325</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--OperatingIncomeLoss_c20260101__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zkPrXOkN34Fd" style="text-align: right" title="Segment operating losses">25,097</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--OperatingIncomeLoss_c20260101__20260331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z99UWRvCol43" style="text-align: right" title="Segment operating losses">(517,227</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Income tax expenses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--IncomeTaxExpenseBenefit_iN_di0_c20260101__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zTppBJVQDSSh" style="text-align: right" title="Income tax expenses">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--IncomeTaxExpenseBenefit_iN_di0_c20260101__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_ztibtIpOCQQ8" style="text-align: right" title="Income tax expenses">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--IncomeTaxExpenseBenefit_iN_di0_c20260101__20260331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zzGDRdsEeKx2" style="text-align: right" title="Income tax expenses">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Segment losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--SegmentLosses_c20260101__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zBNMHNV0KQdh" style="text-align: right" title="Segment losses">(542,325</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--SegmentLosses_c20260101__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_z0NWi2jx26W3" style="text-align: right" title="Segment losses">25,097</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--SegmentLosses_c20260101__20260331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zsDL2WOKKo08" style="text-align: right" title="Segment losses">(517,227</td><td style="text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the three months ended March 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fish Trading</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">E-Commerce</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 55%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--Revenues_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zwe7bcnrTuY6" style="width: 11%; text-align: right" title="Revenue">2,935,444</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--Revenues_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zXMBRuiOqT41" style="width: 11%; text-align: right" title="Revenue">40,347</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--Revenues_c20250101__20250331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zgG4dGWwRlAi" style="width: 11%; text-align: right" title="Revenue">2,975,791</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Cost of revenue</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--CostOfGoodsAndServicesSold_iN_di_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zuOb0nlqYeS6" style="text-align: right" title="Cost of revenue">(2,929,553</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--CostOfGoodsAndServicesSold_iN_di_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zUBBgINOIV9f" style="text-align: right" title="Cost of revenue">(14,212</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--CostOfGoodsAndServicesSold_iN_di_c20250101__20250331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zQPgZPvh4VL7" style="text-align: right" title="Cost of revenue">(2,943,765</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--GrossProfit_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zGoexJo6Przj" style="text-align: right" title="Gross profit">5,891</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--GrossProfit_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zEuoTK7fTkb3" style="text-align: right" title="Gross profit">26,134</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--GrossProfit_c20250101__20250331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zUcwJ3X3OdNi" style="text-align: right" title="Gross profit">32,025</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">General and administrative expenses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zYZsPgcqCOQ5" style="text-align: right" title="General and administrative expenses">(257,728</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zygIexLhuGq1" style="text-align: right" title="General and administrative expenses">(19,863</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20250101__20250331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zTBqIBDnPi9h" style="text-align: right" title="General and administrative expenses">(277,591</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Segment operating losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--OperatingIncomeLoss_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zMUvLQizxk8e" style="text-align: right" title="Segment operating losses">(251,837</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--OperatingIncomeLoss_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_z0VQ28yOyLG2" style="text-align: right" title="Segment operating losses">6,271</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--OperatingIncomeLoss_c20250101__20250331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zrzY6ENTZs01" style="text-align: right" title="Segment operating losses">(245,566</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Income tax expenses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--IncomeTaxExpenseBenefit_iN_di0_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zXPgORRac8x5" style="text-align: right" title="Income tax expenses">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--IncomeTaxExpenseBenefit_iN_di0_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zBRqljNMejK1" style="text-align: right" title="Income tax expenses">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--IncomeTaxExpenseBenefit_iN_di0_c20250101__20250331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zsVNhEyqE5hg" style="text-align: right" title="Income tax expenses">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Segment losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--SegmentLosses_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zSyz2lCk8uL1" style="text-align: right" title="Segment losses">(251,837</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--SegmentLosses_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zo3nXNDWWCt7" style="text-align: right" title="Segment losses">6,271</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--SegmentLosses_c20250101__20250331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zr0IKQS6PRh4" style="text-align: right" title="Segment losses">(245,566</td><td style="text-align: left">)</td></tr> </table> <p id="xdx_8A0_zJy2z8isE6kf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 1540851 <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zEYoHUQnrNX8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT INFORMATION (Details - Segment information)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BC_z8cz54cWaWf1" style="display: none">Schedule of segment information</span></td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the three months ended March 31, 2026</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fish Trading</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">E-Commerce</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 55%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--Revenues_c20260101__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_ziEmzOwibQX5" style="width: 11%; text-align: right" title="Revenue">2,240,236</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--Revenues_c20260101__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zcqwhrT9v0P4" style="width: 11%; text-align: right" title="Revenue">37,548</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--Revenues_c20260101__20260331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zAKkMWPwn96i" style="width: 11%; text-align: right" title="Revenue">2,277,784</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Cost of revenue</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--CostOfGoodsAndServicesSold_iN_di_c20260101__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zK82vZZrmhcj" style="text-align: right" title="Cost of revenue">(2,235,798</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--CostOfGoodsAndServicesSold_iN_di_c20260101__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zuUdhjQKd5Q" style="text-align: right" title="Cost of revenue">(6</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--CostOfGoodsAndServicesSold_iN_di_c20260101__20260331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zMZqP1XppU4j" style="text-align: right" title="Cost of revenue">(2,235,804</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--GrossProfit_c20260101__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zpSEu3KFTX1f" style="text-align: right" title="Gross profit">4,438</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--GrossProfit_c20260101__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zfwxX5qoe2h4" style="text-align: right" title="Gross profit">37,542</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--GrossProfit_c20260101__20260331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zBKG5Ak8eVb8" style="text-align: right" title="Gross profit">41,980</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">General and administrative expenses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20260101__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zvrEVaR7DrCk" style="text-align: right" title="General and administrative expenses">(546,763</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20260101__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zueKSqkGLdWg" style="text-align: right" title="General and administrative expenses">(12,445</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20260101__20260331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zsWQRqscriYe" style="text-align: right" title="General and administrative expenses">(559,208</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Segment operating losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--OperatingIncomeLoss_c20260101__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zooOpsJNUD92" style="text-align: right" title="Segment operating losses">(542,325</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--OperatingIncomeLoss_c20260101__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zkPrXOkN34Fd" style="text-align: right" title="Segment operating losses">25,097</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--OperatingIncomeLoss_c20260101__20260331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z99UWRvCol43" style="text-align: right" title="Segment operating losses">(517,227</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Income tax expenses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--IncomeTaxExpenseBenefit_iN_di0_c20260101__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zTppBJVQDSSh" style="text-align: right" title="Income tax expenses">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--IncomeTaxExpenseBenefit_iN_di0_c20260101__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_ztibtIpOCQQ8" style="text-align: right" title="Income tax expenses">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--IncomeTaxExpenseBenefit_iN_di0_c20260101__20260331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zzGDRdsEeKx2" style="text-align: right" title="Income tax expenses">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Segment losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--SegmentLosses_c20260101__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zBNMHNV0KQdh" style="text-align: right" title="Segment losses">(542,325</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--SegmentLosses_c20260101__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_z0NWi2jx26W3" style="text-align: right" title="Segment losses">25,097</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--SegmentLosses_c20260101__20260331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zsDL2WOKKo08" style="text-align: right" title="Segment losses">(517,227</td><td style="text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the three months ended March 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fish Trading</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">E-Commerce</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 55%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--Revenues_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zwe7bcnrTuY6" style="width: 11%; text-align: right" title="Revenue">2,935,444</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--Revenues_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zXMBRuiOqT41" style="width: 11%; text-align: right" title="Revenue">40,347</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--Revenues_c20250101__20250331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zgG4dGWwRlAi" style="width: 11%; text-align: right" title="Revenue">2,975,791</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Cost of revenue</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--CostOfGoodsAndServicesSold_iN_di_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zuOb0nlqYeS6" style="text-align: right" title="Cost of revenue">(2,929,553</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--CostOfGoodsAndServicesSold_iN_di_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zUBBgINOIV9f" style="text-align: right" title="Cost of revenue">(14,212</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--CostOfGoodsAndServicesSold_iN_di_c20250101__20250331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zQPgZPvh4VL7" style="text-align: right" title="Cost of revenue">(2,943,765</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--GrossProfit_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zGoexJo6Przj" style="text-align: right" title="Gross profit">5,891</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--GrossProfit_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zEuoTK7fTkb3" style="text-align: right" title="Gross profit">26,134</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--GrossProfit_c20250101__20250331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zUcwJ3X3OdNi" style="text-align: right" title="Gross profit">32,025</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">General and administrative expenses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zYZsPgcqCOQ5" style="text-align: right" title="General and administrative expenses">(257,728</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zygIexLhuGq1" style="text-align: right" title="General and administrative expenses">(19,863</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20250101__20250331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zTBqIBDnPi9h" style="text-align: right" title="General and administrative expenses">(277,591</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Segment operating losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--OperatingIncomeLoss_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zMUvLQizxk8e" style="text-align: right" title="Segment operating losses">(251,837</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--OperatingIncomeLoss_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_z0VQ28yOyLG2" style="text-align: right" title="Segment operating losses">6,271</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--OperatingIncomeLoss_c20250101__20250331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zrzY6ENTZs01" style="text-align: right" title="Segment operating losses">(245,566</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Income tax expenses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--IncomeTaxExpenseBenefit_iN_di0_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zXPgORRac8x5" style="text-align: right" title="Income tax expenses">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--IncomeTaxExpenseBenefit_iN_di0_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zBRqljNMejK1" style="text-align: right" title="Income tax expenses">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--IncomeTaxExpenseBenefit_iN_di0_c20250101__20250331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zsVNhEyqE5hg" style="text-align: right" title="Income tax expenses">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Segment losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--SegmentLosses_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zSyz2lCk8uL1" style="text-align: right" title="Segment losses">(251,837</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--SegmentLosses_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zo3nXNDWWCt7" style="text-align: right" title="Segment losses">6,271</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--SegmentLosses_c20250101__20250331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zr0IKQS6PRh4" style="text-align: right" title="Segment losses">(245,566</td><td style="text-align: left">)</td></tr> </table> 2240236 37548 2277784 2235798 6 2235804 4438 37542 41980 546763 12445 559208 -542325 25097 -517227 -0 -0 -0 -542325 25097 -517227 2935444 40347 2975791 2929553 14212 2943765 5891 26134 32025 257728 19863 277591 -251837 6271 -245566 -0 -0 -0 -251837 6271 -245566 <p id="xdx_809_eus-gaap--AdditionalFinancialInformationDisclosureTextBlock_zMMF2aPJfXik" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 21     <span id="xdx_829_z1tocWMHUT7h">SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Preferred Stock Dividend Payable</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During 2025 and 2024, the Company declared preferred stock dividends of $<span id="xdx_90B_eus-gaap--DividendsPayableCurrentAndNoncurrent_iI_c20251231_zxV1neINBVT9" title="Preferred stock dividends"><span id="xdx_902_eus-gaap--DividendsPayableCurrentAndNoncurrent_iI_c20241231_zKHV8HDcoBY2" title="Preferred stock dividends">16,000</span></span> each year, which were not paid in cash but instead recorded as an increase in dividends payable. As of March 31, 2026 and December 31, 2025, unpaid preferred dividends totaled $<span id="xdx_90F_eus-gaap--DividendsPreferredStockCash_c20260101__20260331_zxoYkDSmCk6a" title="Unpaid preferred dividends">233,205</span> and $<span id="xdx_90D_eus-gaap--DividendsPreferredStockCash_c20250101__20251231_zBTU3Eu09htd" title="Unpaid preferred dividends">177,326</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">These transactions did not involve the use of cash and, therefore, are not reflected in the accompanying Consolidated Statement of Cash Flows.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> 16000 16000 233205 177326 <p id="xdx_80B_eus-gaap--SubsequentEventsTextBlock_zhwrVVYzEPsj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 22     <span id="xdx_826_zFUNSJI2Weoa">SUBSEQUENT EVENT</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On April 17, 2026, the Company received a notification letter from the Listing Qualifications Staff of the Nasdaq Stock Market LLC (“Nasdaq”) indicating that, based on the Company’s stockholders’ equity as reported in its Annual Report on Form 10-K for the year ended December 31, 2025, the Company does not comply with the minimum stockholders’ equity requirement of $2.5 million for continued listing on the Nasdaq Capital Market under Nasdaq Listing Rule 5550(b)(1). The Company reported stockholders’ equity of $(440,735) as of December 31, 2025, and does not currently meet the alternative continued listing standards relating to the market value of listed securities or net income from continuing operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> false false false false