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

NOTE 4 - INVENTORIES

 

Inventories consisted of the following:

 

   As of December 31, 
   2025   2024 
Raw material  $96,982   $54,163 
Work in process   199,127    230,646 
Goods in transit   1,424,186    971,550 
Inventories provision   (161,476)   (72,787)
Total inventories  $1,558,819   $1,183,572 

 

The movement of provision for inventory was as follows:

 

   For the Years Ended
December 31,		 
   2025   2024 
Balance at the beginning of the year  $(72,787)  $(18,058)
Provision during the year   (85,646)   (55,510)
Foreign exchange difference   (3,043)   781 
Balance at end of the year  $(161,476)  $(72,787)

 

The goods in transit to customers are still included in the inventory until the customer inspected and confirmed acceptance. Once obtaining the customer’s acceptance notice, the balance of goods in transit will be recognized in cost of revenues.