v3.26.1
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)
Dec. 31, 2025
Dec. 31, 2024
Deferred tax assets:    
Allowance for obsolete stocks $ 164,589 $ 162,108
Allowance for expected credit losses 2,363
Provision for warranty liabilities 366,562 356,140
Depreciation 3,409
Provision for employee related obligations 158,573 112,406
Other items 10,678 19,042
Total deferred tax assets 703,811 652,059
Property, plant and equipment (19,683) (15,478)
Other items (10,712)
Total deferred tax liabilities (30,395) (15,478)
Non-current deferred tax assets, net $ 673,416 $ 636,581