v3.26.1
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
 9 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Cash flows from operating activities:    
Net profit (loss) $ 240,753 $ (258,892)
Adjustments to reconcile net profit (loss) to net cash used in operating activities:    
Depreciation of property and equipment 18,395 737
Imputed and amortized interest 9,233 1,063
Amortization of operating lease right-of-use assets 20,739
Amortization of intangible assets 91,714
Deferred income taxes (13,757)
Increase in accounts receivable (505,198)
(Increase) decrease in inventories (249,785) 3,422
Increase in amounts due from related parties (36,803)
Increase (decrease) in prepayments and other current assets 501,806 (26)
Increase in operating lease right-of-use assets, net 27,803
Decrease in accounts receivable, net of current portion (393,996)
Increase in accounts payable 250,205 3,308
(Decrease) increase in accounts payable, related parties (4,380) 45,978
Decrease in contract liabilities (269,127)
Decrease in other payables, related party (53,624)
Decrease in operating lease liabilities (57,644)
Increase in accrued expenses and other current liabilities 190,462 158,812
Net cash used in operating activities (233,204) (45,598)
Cash flows from investing activities:    
Acquisition of equipment (211,154)
Cash acquired from the acquisition of AI UltraProd 364,311
Net cash provided by investing activities 153,157
Cash flows from financing activities:    
Issuance of common shares for cash 5,000 10,000
Proceeds from notes payable 167,000 29,611
Proceeds from short-term borrowings 1,054,666
Payments on short-term borrowings (767,302)
Proceeds from convertible debt (4,081)
Net cash provided by financing activities 455,283 39,611
Net increase (decrease) in cash 375,236 (5,987)
Cash – beginning of period 5,987
Effects of exchange rate changes on cash 19,134
Cash – end of period 394,370
Cash paid for income taxes
Cash paid for interest $ 25,577 $ 3,061