v3.26.1
Related party transactions and balances (Tables)
 3 Months Ended
Mar. 31, 2026
Related Party Transactions [Abstract]  
Schedule of Related Party Transactions and Balances
Sales to a related party
Name of Related PartyRelationshipNature of
Transactions		For the Three Months Ended
March 31,
20262025
USDUSD
Foremost Worldwide Co., Ltd.An entity under common controlSales$911,157 $735,560 
$911,157 $735,560 
Purchases from related parties
Name of Related PartyRelationshipNature of
Transactions		For the Three Months Ended
March 31,
20262025
USDUSD
Focal Capital Holding LimitedAn entity under common controlPurchases$1,300,986 $1,502,734 
Foremost Worldwide Co., Ltd.An entity under common controlPurchases955,403 1,344,110 
Rizhao Foremost Woodwork Manufacturing Co., Ltd.An entity under common controlPurchases42,288 149,622 
$2,298,677 $2,996,466 
The ending balances of such transactions as of March 31, 2026 and December 31, 2025 are listed of the following:
Prepayments, other receivables and payables — related parties
Name of Related PartyRelationshipNature of
Transactions		As of
March 31,
2026		As of
December 31,
2025
USDUSD
Focal Capital Holding LimitedAn entity under common controlPurchases$2,817,069 $4,118,054 
Foremost Worldwide Co., Ltd.An entity under common controlPurchases11,204,269 9,978,936 
Foremost Home Inc. (“FHI”)An entity under common controlShared services and Miscellaneous expenses2,705,909 3,621,746 
Foremost Worldwide Co., Ltd.An entity under common controlShared services and Miscellaneous expenses(68,608)(370,368)
Focal Capital Holding LimitedAn entity under common controlMiscellaneous expenses250 — 
F.P.Z. Furniture (Cambodia) Co., Ltd.An entity under common controlMiscellaneous expenses— (73,509)
$16,658,889 $17,274,859 
Accounts Payables — related parties
Name of Related PartyAs of
March 31,
2026		As of
December 31,
2025
USDUSD
Rizhao Foremost Woodwork Manufacturing Co., Ltd.$40,144 $49,855 
$40,144 $49,855