v3.26.1
Summary of Significant Accounting Policies (Tables)
 12 Months Ended
Dec. 31, 2025
Summary of Significant Accounting Policies [Abstract]  
Schedule of Amortization Periods for Intangible Assets

The respective amortization periods for the intangible assets are as follows:

 

3D Global Patent (note 8)   15 years 
EG BioMed Patent (note 8)   15 years 
Schedule of Deferred Revenue from Lease The table below presents the activity of the deferred revenue from the lease for the year ended December 31, 2025, and 2024, respectively:
   December 31,
2025		   December 31,
2024		 
Balance at beginning of period  $27,568   $
—
 
Advances received from customers   74,024    61,289 
Revenue recognized   (72,703)   (33,089)
Exchange realignment   1,264    (632)
Balance at end of period  $30,153   $27,568 
Schedule of Exchange Rates

Translation of amounts from NTD into US$ has been made at the following exchange rates for the respective years:

 

   Years ended December 31, 
   2025   2024   2023 
Period-end NTD: US$1 exchange rate   31.34    32.77    30.73 
Period average NTD: US$1 exchange rate   31.35    32.04    31.08 
Schedule of Concentration of Risks

For the year ended December 31, 2025, approximately 83.7% of the Company’s purchase was from Supplier D, a company that the Company’s CEO holds 12.85%.

 

   Years ended December 31, 
Supplier  2025   2024   2023 
D   83.7%   
—
    
—
 
A   *    37.5%   11.6%
E   
—
    *    22.4%
F   *    *    13.2%
G   
—
    *    12.4%

 

* Represents less than 10% of purchase for the year ended December 31, 2025, and 2024.

 

Account payable to suppliers that individually comprised 10% or more of accounts payable balances as of December 31, 2025, and 2024 are as follows:

 

Supplier  December 31,
2025		   December 31,
2024		 
D   89.5%   
—
 
B   
—
    49.5%
A   *    13.7%
C   *    10.3%

 

* Represents less than 10% of accounts payable balances as of December 31, 2025, and 2024.

The following customers accounted for 10% or more of sales for the year ended December 31, 2025, and 2024:

 

   Years ended December 31, 
Customer  2025   2024   2023 
A   *    31.9%   31%
B   31.7%   22.8%   40%
C   13.4%   *    * 

 

* Represents less than 10% of revenue for the year ended December 31, 2025, and 2024, respectively.

 

Account receivables, net from customers that individually comprised 10% or more of accounts receivable, net balances as of December 31, 2025, and 2024 are as follows:

 

Customer  December 31,
2025		   December 31,
2024		 
B   30.5%   49.4%
D   16.0%   22.8%
A   15.6%   * 
E   *    15.4%

 

* Represents less than 10% of accounts receivable balances as of December 31, 2025, and 2024, respectively.