v3.26.1
Inventory (Tables)
 6 Months Ended
Jun. 30, 2026
Inventory [Abstract]  
Schedule of Inventory

Inventory consists of the following as of:

 

    June 30,
2026		     December 31,
2025		  
             
Raw materials (includes goods in transit $1,039,881 (December 31, 2025: $502,392)]   $ 7,897,643     $ 7,027,016  
Work-in-progress     1,833,138       1,426,933  
Finished goods#     8,852,456       8,717,761  
Less: Inventory valuation allowance     (101,634 )     (107,708 )
    $ 18,481,603     $ 17,064,002  

 

# Including two systems of $491,700 and nil as on June 30, 2026 and December 31, 2025, respectively, located at distributor on behalf of the Company for the purposes of FDA clinical trials.
Schedule of Changes in Inventory Valuation Allowance

Changes in the inventory valuation allowance for the three and six months ended June 30, 2026 is as follows:

 

    For the three months
period ended		  
    June 30,
2026		     June 30,
2025		  
             
Balance at the beginning of the year   $ 101,590       -  
Additions / (Reversals)     -       -  
Foreign currency translation adjustment     44       -  
Balance at the end of the year   $ 101,634       -  

 

    For the six months
period ended		  
    June 30,
2026		     June 30,
2025		  
             
Balance at the beginning of the year   $ 107,708       -  
Additions / (Reversals)     (6,225 )     -  
Foreign currency translation adjustment     151       -  
Balance at the end of the year   $ 101,634       -