v3.26.1
Taxes (Tables)
12 Months Ended
Dec. 31, 2025
Taxes [Abstract]  
Schedule of Provision for Income Taxes

The provision for income taxes consisted of the following:

 

   For the Years Ended
December 31,
 
   2025   2024 
Current        
China  $92,270   $101,922 
Deferred          
China   (52,534)   (21,916)
Income tax provision  $39,736   $80,006 
Schedule of Reconciles the PRC Statutory Rate

The following table reconciles the PRC statutory rate to the Company’s effective tax rate: 

 

   For the Years Ended
December 31,
 
   2025   2024 
PRC statutory tax rate   25.0%   25.0%
Additional deduction of research and development expenses   6.7%   2.9%
Non-deductible expenses   (21.2)%   (24.3)%
Effect of PRC preferential tax rate   2.8%   1.9%
Adjustments in respect of current income tax of previous years   (3.0)%   1.3%
Effect of different tax rates in the different tax jurisdictions   (12.6)%   (8.2)%
Effective tax rate   (2.3)%   (1.4)%
Schedule of Net Deferred Tax Assets and Liabilities

Components of net deferred tax assets and liabilities were as follows:

 

   As of December 31, 
   2025   2024 
Allowance for credit loss  $8,961   $2,421 
Inventories valuation allowance   28,336    12,676 
Operating lease liabilities   170,111    5,012 
Deferred tax assets   207,408    20,109 
Right-of-use asset   (167,281)   (5,720)
Depreciation   (213,322)   (235,940)
Deferred tax liabilities   (380,603)   (241,660)
Net deferred tax liabilities  $(173,195)  $(221,551)
Schedule of Movement of Net Deferred Tax Liabilities and Assets

The movement of net deferred tax liabilities and assets were as follows: 

 

   For the Years Ended
December 31,
 
   2025   2024 
Balance at beginning of the year  $(221,551)  $(246,893)
Current year reduction (addition)   52,534    21,916 
Foreign exchange difference   (4,178)   3,426 
Balance at end of the year  $(173,195)  $(221,551)