v3.26.1
Consolidated Statements of Cash Flows - USD ($)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:      
Net (loss) Income $ (8,311,316) $ (1,411,559) $ 13,560
Adjustments to reconcile net (loss) income to net cash used in operating activities      
Deferred tax liability (1,463) 26,576 4,090
Depreciation expenses 16,246 10,199 2,452
Amortization 193,314 94,536
Impairment (recovery) of expected credit loss 3,403 (493) 2,731
Loss on disposal of property and equipment 109 466
Lease expenses 20,471 11,731 47,740
Change in fair value of warrant liabilities 3,168,091
Changes in operating assets and liabilities      
Accounts receivable (84,298) 6,297 (63,858)
Other receivables from an affiliate (274,613) (17,316)
Inventories (1,842,207) 28,517 (30,570)
Prepaid expense and other current assets (850,261) (182,721) 4,818
Accounts and note payable 386,424 10,196 5,391
Accrued expense and other liabilities 251,726 175,658 4,605
Amounts due to affiliates 748,412 37,937
Operating lease liabilities (20,744) (12,239) (47,082)
Net cash used in operating activities (6,596,706) (1,222,681) (55,657)
CASH FLOWS FROM INVESTING ACTIVITIES      
Acquisition of property, plant and equipment (1,440,019) (74,914) (290)
Acquisition of intangible assets (2,836,080)
Proceed from disposal for long-term investment 10,324
Net cash used in investing activities (1,440,019) (2,900,670) (290)
CASH FLOWS FROM FINANCING ACTIVITIES:      
Proceeds from exercise of warrants 715,645
Issuance of common shares 13,200,000 7,545,772
Proceeds from shareholders 314,409 52,952
Proceeds from (repayment to) an affiliate (99,558) 93,544
Repayment of long-term bank loans (32,977) (32,609)
Payment of offering cost related to business combination (3,219,981) (614,137)
Proceeds from the Business Combination 173,486
Net cash provided by financing activities 10,869,150 7,113,509 113,887
Effect of change in exchange rate 42,892 55,042 (984)
NET INCREASE IN CASH AND CASH EQUIVALENTS 2,875,317 3,045,200 56,956
Cash and cash equivalents, beginning of period 3,132,298 87,098 30,142
Cash and cash equivalents, end of period 6,007,615 3,132,298 87,098
SUPPLEMENTAL CASH FLOW INFORMATION      
Income taxes paid
Interest paid 772 2,144
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTMENT AND FINANCIAL ACTIVITIES INFORMATION:      
Warrant liabilities assumed in the business combination 13,746,147
Reclassification of deferred offering costs to additional paid-in capital upon business combination 628,231
Lease liabilities arising from obtaining right-of-use assets 22,265 4,249
Deduction of right-of-use assets from cancellation of operating leases 8,610
Change in additional paid-in capital due to group structuring $ 7,941,973