v3.26.1
Goodwill
12 Months Ended
Dec. 31, 2025
Goodwill [Abstract]  
Goodwill

Note 10 - Goodwill

 

As of December 31, 2025 and 2024, the goodwill were as follows. 

 

   Gross
Goodwill
   Accumulated
Impairment
   Net 
January 1, 2024  $9,134,856   $(4,561,037)  $4,573,819 
Addition   -    -    - 
December 31, 2024   9,134,856    (4,561,037)   4,573,819 
Addition   -    -    - 
December 31, 2025  $9,134,856   $(4,561,037)  $4,573,819 

 

There is no impairment loss on goodwill that was recognized for the years ended December 31, 2025 and 2024 for all past merger activities.

 

On September 28, 2023, the Company acquired 100% of the ownership of Mixnet Technology Limited (Mixnet) and its subsidiary Mesh Technology Taiwan Limited (Mesh) with total consideration of $16,500,000 by issuing 7,000,448 shares of the Company’s common stock valued at approximately $2.36 per share. The fair value of Mixnet and Mesh at acquisition date was $11,926,181. The excess of the purchase price over the tangible assets, identifiable intangible assets and assumed liabilities was $4,573,819, which is recorded as goodwill.

 

Management has evaluated that the potential benefits of the acquisitions and decided that there was no impairment on goodwill for the year ended December 31, 2025, after performing a goodwill impairment test considering both qualitative factors and quantitative analyses.