| SCHEDULE OF WARRANTY LIABILITY |
The
following table presents the movement of product warranty liabilities for the three months ended March 31, 2026 and 2025.
SCHEDULE OF WARRANTY LIABILITY
| | |
2026 | | |
2025 | |
| | |
Three months ended March 31, | |
| | |
2026 | | |
2025 | |
| | |
| | |
| |
| Balance at the beginning of the period | |
$ | 36,833 | | |
$ | 83,284 | |
| Provision for warranties, net | |
| 1,499 | | |
| 9,426 | |
| Warrant costs incurred | |
| - | | |
| (332 | ) |
| Balance at the end of the period | |
$ | 38,332 | | |
$ | 92,378 | |
| Including: | |
| | | |
| | |
| Current portion | |
$ | 31,493 | | |
$ | 75,281 | |
| Non-current portion | |
$ | 6,839 | | |
$ | 17,097 | |
|
SCHEDULE
OF WARRANTY LIABILITY
| |
|
2025 |
|
|
2024 |
|
| |
|
December
31, |
|
| |
|
2025 |
|
|
2024 |
|
| |
|
|
|
|
|
|
| Balance
at the beginning of the year |
|
$ |
83,284 |
|
|
$ |
82,353 |
|
| Provision
(reversal) for warranties, net |
|
|
(45,993 |
) |
|
|
40,724 |
|
| Warrant
costs incurred |
|
|
(458 |
) |
|
|
(39,793 |
) |
| Balance
at the end of the year |
|
$ |
36,833 |
|
|
$ |
83,284 |
|
| Including: |
|
|
|
|
|
|
|
|
| Current
portion |
|
$ |
30,023 |
|
|
$ |
69,010 |
|
| Non-current
portion |
|
$ |
6,810 |
|
|
$ |
14,274 |
|
|