v3.26.1
Income Taxes (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Paid, after Refund Received [Abstract]  
Schedule of Consolidated Statements of Income and Comprehensive Income

Per the consolidated statements of income and comprehensive income, the income tax expenses for the Company can be reconciled to the income before income taxes for the years ended December 31, 2025, 2024 and 2023 as follows:

 

   2025   2024   2023 
Income before taxes excluded the amounts of loss incurring entities  $328,988   $856,301   $2,246,230 
PRC EIT tax rates   15%   15%   15%
Tax at the PRC EIT tax rates  $49,348   $128,445    312,965 
Tax effect of R&D expenses deduction   (65,281)   (296,833)   (148,687)
Tax effect of accumulated loss   -    -    (4,425)
Tax effect of non-deductible expenses   44,864    102,050    33,393 
Income tax expenses  $28,931   $(66,338)  $193,246 
Schedule of Income Taxes

Income taxes for the years ended December 31, 2025, 2024 and 2023 are attributed to the Company’s continuing operations in China and consisted of:

  

   2025   2024   2023 
Current income tax  $2,289   $4,008   $193,246 
Deferred income tax   26,642    (70,346)   - 
Total income tax expense  $28,931   $(66,338)  $193,246 
Schedule of Deferred Tax Assets

The deferred tax assets consisted of the following as of December 31, 2025, 2024 and 2023:

 

   As of December 31, 
   2025   2024   2023 
Deferred tax assets:            
Opening balance  $100,994   $32,534   $33,490 
Bad debt   9,240    24,828    - 
Inventory provision   (55,304)   43,756    - 
Advance to suppliers allowance   19,422    9,151    - 
Effect of exchange rate   3,681    (9,275)   (956)
Total  $78,033   $100,994   $32,534