v3.26.1
INCOME TAX (Tables)
 12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Schedule of Income from Continuing Operation Before Income Tax

Composition of income from continuing operation before income tax for the periods presented by jurisdictions is as follows:

 

 

   For The Years Ended December 31, 
   2025   2024   2023 
China (Mainland)  $(461,034)   (581,028)   (699,367)
Hong Kong   (6,699,017)   7,414,977    17,001,542 
Singapore   -    1    1 
BVI   10,634,830    (1,095,422)   (793,114)
Total  $3,474,779    5,738,528    15,509,062 
Schedule of Provision for Income Taxes

The provision for income taxes consisted of the following:

 

   For The Years Ended December 31, 
   2025   2024   2023 
Current  $(747,702)  $(1,558,286)  $(394,138)
Deferred   (2,149,251)   (772,605)   (3,699,019)
Total  $(2,896,953)  $(2,330,891)  $(4,093,157)
Schedule of Reconciliations of Statutory Income Tax Rate and Company's Effective Income Tax Rate
   For The Years Ended December 31, 
   2024   2023 
Statutory income tax rate   25%   25%
Tax effect of different tax rates in other jurisdictions   5%   1%
Tax effect of non-deductible expenses   -%   -%
Changes in valuation allowance   11%   -%
Effective tax rate   41%   26%
   For the Year Ended
December 31, 2025		 
   Amount   Percent 
Income before income taxes   3,474,779    　 
Income tax expense computed at PRC statutory income tax rate of 25%   868,695    25.0%
Tax effect of different tax rates in other jurisdictions   (1,110,161)   (32.0)%
Tax effect of non-deductible expenses   5    0.0%
Changes in valuation allowance   3,138,414    90.3%
Income tax expense   2,896,953    83.3%
Schedule of Cumulative Net Operating Losses Carried Forward

The summary of cumulative net operating losses carried forward for the Company’s subsidiaries in different regions is as follows:

 

   For The Years Ended December 31, 
   2025   2024   2023 
PRC Region  $251,021   $4,321,912   $2,666,264 
HK Region   1,941,990    2,544    1,908 
Singapore Region   6,440    6,440    6,440 
Total cumulative net operating loss carry-forward from continuing operation  $2,199,451   $4,330,896   $2,674,612 
Schedule of Net Deferred Tax Assets

Components of the Company’s net deferred tax assets are set forth below:

 

   December 31,   December 31, 
   2025   2024 
Deferred tax assets:        
Allowance for doubtful accounts   560,057    2,328,841 
Net operating loss carry-forwards  $549,916   $604,689 
Impairment provision of advances to suppliers   -    384,967 
Lease liability   26,229    - 
Valuation allowance   (549,916)   (604,689)
Total deferred tax assets  $586,286   $2,713,808 
           
Defer tax liabilities:          
Right-of-use assets  $(21,729)  $- 
Total deferred tax liabilities   (21,729)   - 
Total deferred tax assets, net  $564,557   $2,713,808 
Schedule Of Movement Of Valuation Allowance Provision For Deferred Tax Assets

The movement of valuation allowance provision for deferred tax assets is as follows:

 

   As of 
   December 31, 2025   December 31, 2024 
Balance as of January 1,   604,689    - 
Current year addition   3,317,333    610,340 
Write-off   (3,376,969)   - 
Exchange rate effect   4,863    (5,651)
Balance as of December 31,   549,916    604,689 
Schedule of Unrecognized Tax Positions Related to the Company’s Uncertain Tax Positions

The activity of the unrecognized tax positions related to the Company’s uncertain tax positions is summarized as follows:

 

   December 31,   December 31,   December 31, 
   2025   2024   2023 
Gross beginning balance  $15,392,010   $13,839,598   $13,445,460 
Gross (decrease)/ increase to tax positions in the current period   (14,597,978)   1,552,412    394,138 
Gross ending balance from continuing operations  $794,032   $15,392,010   $13,839,598