v3.26.1
INVENTORIES
6 Months Ended
Jun. 30, 2026
Inventory Disclosure [Abstract]  
INVENTORIES

NOTE 4 — INVENTORIES

 

Inventories consist of the following:

  

   June 30, 2026   December 31, 2025 
Products 

$

13,282,913   $15,991,092 
Parts and accessories 

$

3,080,995   $2,181,292 
Inventories in transit 

$

2,528,538   $3,664,403 
Freight and duty 

$

5,218,588   $4,640,666 
Inventory, gross 

$

24,111,034   $26,477,453 
Less: inventory allowance 

$

(469,900)  $(469,900)
Inventories, net 

$

23,641,134   $26,007,553 

 

No inventory impairment provision was recorded for the three or six months ended June 30, 2026 or 2025.

 

The inventory allowance movement is as follows:

 

   June 30, 2026   December 31, 2025 
Beginning balance 

$

469,900   $469,900 
Addition of provision   -   -- 
Ending balance 

$

469,900   $469,900 

 

As of June 30, 2026 and December 31, 2025, inventories with carrying amounts of approximately $15,113,957 and $17,469,430, respectively, were pledged under the Company’s line of credit facility with Cathay Bank.

 

 

MASSIMO GROUP AND SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)