v3.26.1
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
 3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Cash flows from operating activities:    
Net (loss) $ (401,512) $ (94,365)
Adjustments to reconcile net profit (loss) to net cash used in operating activities:    
Depreciation of property and equipment 15,307 246
Amortization of intangible assets 91,714
Imputed and amortized interest 29,466 1,204
Loss on issuance of notes payable 18,580
Change in fair value of notes payable 11,400
Amortization of operating lease right-of-use assets 15,874
Deferred income taxes (13,757)
Decrease in accounts receivable 674,193
Decrease in inventories 806,418
Increase in amounts due from related parties (43,853)
Increase in prepayments and other current assets (1,036,019)
Decrease in accounts payable (1,184,878) (6,189)
Increase (decrease) in accounts payable, related parties 120 (12,926)
Decrease in contract liabilities (18,617)
Decrease in other payables, related party (4,581)
Decrease in operating lease liabilities (8,669)
(Decrease) increase in accrued expenses and other current liabilities (37,042) 23,515
Net cash used in operating activities (1,085,856) (88,515)
Cash flows from investing activities:    
Acquisition of equipment (13,461)
Net cash used in investing activities (13,461)
Cash flows from financing activities:    
Proceeds from notes payable 100,000 95,000
Proceeds from short-term borrowings 1,481,257
Payments on short-term borrowings (719,049)
Proceeds from a non-controlling shareholder 364,139
Net cash provided by financing activities 1,226,347 95,000
Net increase in cash 127,030 6,485
Cash – beginning of period 233,825
Effects of exchange rate changes on cash 46,725
Cash – end of period 407,580 6,485
Cash paid for income taxes
Cash paid for interest $ 38,649 $ 2,024