INVENTORIES - NET

3 Months Ended

Mar. 31, 2026

Inventory Disclosure [Abstract]

INVENTORIES - NET

4.	INVENTORIES - NET

As of March 31, 2026 and December 31, 2025, the Company had inventory balances of $914,678 and $1,069,465, consisting of the following:

SCHEDULE OF INVENTORY NET

		March 31, 2026 (Unaudited)				December 31, 2025

Purchased goods		$	1,069,168			$	1,274,700
Freight-in costs			58,148				63,025
Inventory			1,127,316				1,337,725
Less: inventory impairment			(212,638	)			(268,260	)
Inventory, net		$	914,678			$	1,069,465

For the three months ended March 31, 2026, the Company recognized an inventory provision of approximately $309 as inventory cost exceeded net realizable value and recorded reductions of approximately $55,931 related primarily to inventories sold or otherwise utilized during the period.

For the three months ended March 31, 2025, the Company recognized an inventory provision of $25,425, as the inventory cost value exceeded the net realizable value, and recorded a reduction of $271,546 for inventories that were removed, sold, or replaced under warranty.

The movement of inventory impairment provisions are summarized as follows:

		2026				2025
		Three months ended
		March 31,
		2026				2025
Balance at the beginning of the period		$	268,260			$	798,046
Addition			309				25,425
Deletion			(55,931	)			(271,546	)
Balance at the end of the period		$	212,638			$	551,925