v3.26.1
Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended 12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Dec. 31, 2025
CASH FLOWS FROM OPERATING ACTIVITIES      
Net income (loss) $ 145,601 $ (77,177)  
Adjustments to reconcile net income (loss) to net cash (used in)/provided by operating activities:      
Provision for warranty 1,499 9,426  
Inventory impairment losses (309) 25,425  
Non-cash lease expenses 12,867  
Changes in operating assets and liabilities:      
Accounts receivable (78) (210,298)  
Accounts receivable - related party (1,048,987) 22,262  
Inventories, net 155,096 1,038,114  
Prepaid expenses 84,509 4,206  
Other receivable (107)  
Other receivable - related party, net 282,910 (67,348)  
Advance to suppliers (6)  
Prepayment - related party 15,001 15,121  
Accounts payable - related party 1,799 (756,323)  
Accrued and other liabilities (29,116) 195,425  
Tax payable (53)  
Other payable - related party 1,786 5,543  
Warranty liabilities (332)  
Lease liability (14,051)  
Net cash (used in) / provided by operating activities (391,580) 203,985  
CASH FLOWS FROM INVESTING ACTIVITIES      
Repayment of note receivable - stockholder 15,862  
Issuance of promissory note (321,486)  
Net cash used in investing activities (305,624)  
CASH FLOWS FROM FINANCING ACTIVITIES      
Proceeds from exercised warrants 20,085  
Net cash provided by financing activities 20,085  
Effect of changes of foreign exchange rate on cash and cash equivalent (487) 4,286  
Net decrease in cash and cash equivalents (371,982) (97,353)  
Cash and cash equivalents - beginning of the period 7,004,601 358,887 $ 358,887
Cash and cash equivalents - end of the period 6,632,619 261,534 $ 7,004,601
Supplemental Cash Flow Disclosures      
Cash paid for interest expenses  
Cash paid for income taxes  
NON-CASH INVESTING AND FINANCING ACTIVITIES      
Unpaid deferred offering cost $ 83,571