v3.26.1
Income Taxes (Tables)
12 Months Ended
Dec. 31, 2025
Income Taxes [Abstract]  
Schedule of Components of Provision for Income Taxes (Benefits)

Significant components of the provision for income taxes (benefits) are as follows:

 

   Years ended December 31, 
   2025   2024   2023 
Current tax  $
   $
   $
 
Deferred tax – tax loss   
    25,175    5,049 
Deferred tax – book-tax difference   (1,531)   (95)   (959)
Income taxes (benefits) expenses  $(1,531)  $25,080   $4,090 
Schedule of Reconciliation of Differences Between Income Tax Rate Profits and Income Tax (Benefits) Expenses

Reconciliation of the differences between the Income Tax rate applicable to profits and the income tax (benefits) expenses of the Company:

 

   Years ended December 31, 
   2025   2024   2023 
Income(loss) before taxation  $(8,312,847)  $(1,386,479)  $17,650 
                
Notional tax on loss before tax               
Computed expected tax (benefits) expense   (433,837)   (277,296)   3,530 
Non-taxable or non-deductible expenses   (151,637)   129,635    560 
Change in valuation allowances   583,943    172,741    
 
Total  $(1,531)  $25,080   $4,090 

 

The following table reconciles statutory rate of jurisdictions in which we do business to Yong Ding’s effective tax rate:

 

   Years ended December 31, 
   2025   2024   2023 
Statutory income tax rate   20.00%   20.00%   20.00%
Non-taxable or non-deductible expenses   7.53%   0.63%   3.17%
Change in valuation allowances   -27.45%   -24.14%   
%
Effective tax rate   0.08%   -3.50%   23.17%

The following table reconciles statutory rate of jurisdictions in which we do business to YD USA’s effective tax rate:

 

   Years ended December 31, 
   2025   2024   2023 
Statutory income tax rate   21.00%   
    
 
Non-taxable or non-deductible expenses   0.00%   
    
 
Change in valuation allowances   -21.00%   
    
 
Effective tax rate   0.00%   
    
 
Schedule of Deferred Tax Assets (Liabilities)

Deferred tax assets (liabilities) are as follows:

 

   December 31,
2025
   December 31,
2024
 
Deferred tax assets        
Tax losses carry forwards  $551,303   $167,454 
Expected credit losses   1,543    421 
Others   
    991 
Valuation allowance   (552,846)   (168,866)
   $
   $
 
           
Deferred tax liabilities          
Property, plant and equipment  $
   $(1,463)
Total deferred tax assets  $
   $(1,463)