v3.26.1
ACCOUNTS RECEIVABLE, NET
6 Months Ended
Jun. 30, 2026
Credit Loss [Abstract]  
ACCOUNTS RECEIVABLE, NET

NOTE 3 — ACCOUNTS RECEIVABLE, NET

 

Accounts receivable consisted of the following:

  

   June 30, 2026   December 31, 2025 
Accounts receivable – third parties 

$

5,550,309   $5,820,911 
Less: allowance for credit loss 

$

(570,631)  $(493,874)
Accounts receivable, net 

$

4,979,678   $5,327,037 

 

The Company did not write off any uncollectible accounts receivable for the three and six months ended June 30, 2026 and 2025, respectively.

 

The Company recorded a provision for credit losses of $102,752 for the three months ended June 30, 2026 and a reversal of $75,474 for the three months ended June 30, 2025. For the six months ended June 30, 2026, the Company recorded a net provision of $76,757, compared with a reversal of $25,465 for the six months ended June 30, 2025.

 

The movement of allowance for credit loss are as follows:

 

   June 30, 2026   December 31, 2025 
Balance as of beginning 

$

493,874   $384,192 
Additional of provision 

$

76,757   $109,682 
Ending balance 

$

570,631   $493,874 

 

The Company’s accounts receivable balances as of June 30, 2026 and December 31, 2025 are pledged for its line of credit facility at Cathay Bank.