v3.26.1
Finance Leases
12 Months Ended
Dec. 31, 2025
Finance Leases [Abstract]  
FINANCE LEASES

NOTE 14 – FINANCE LEASES

 

The Company’s leases are mainly related to graphite anode material manufacturing equipment leases from financial lease companies. Finance lease contracts offer the Company an option to purchase assets at a nominal amount by the end of the lease term and it is reasonably certain the Company will exercise that option. The Company amortizes the finance lease right-of-use asset to the end of the useful life of the underlying asset.

 

As of December 31, 2025, the Company’s finance leases had a weighted average remaining lease term of 0.37 years and a weighted average discount rate of 8.04%.

 

The components of lease expense for the years ended December 31, 2025, 2024 and 2023 were as follows:

 

   Statement of  For the years ended December 31, 
   Income Location  2025   2024   2023 
Lease costs                  
Finance lease expense  Cost of goods sold  $444,348   $622,203   $338,627 

 

Maturity of lease liabilities under the finance leases as of December 31, 2025 were as follows:

 

For the years ending December 31,  Amount 
2026  $353,362 
Total lease payments   353,362 
Less: interest   (17,171)
Present value of finance lease liabilities  $336,191 
Finance lease liabilities, current  $336,191 
Finance lease liabilities, non-current  $
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