| 4. | ACCOUNTS
RECEIVABLE, NET |
Accounts receivable, net
consisted of the following:
| | |
As of December 31, | |
| | |
2024 | | |
2025 | |
| Accounts receivable | |
$ | 720,966 | | |
$ | 1,256,751 | |
| Provision of allowance for expected credit losses | |
| (138,326 | ) | |
| (308,639 | ) |
| Total accounts receivable, net | |
$ | 582,640 | | |
$ | 948,112 | |
The movement of the provision
of allowance for expected credit losses is as follows:
| | |
For the years ended December 31, | |
| | |
2023 | | |
2024 | | |
2025 | |
| Balance at the beginning of the year | |
$ | - | | |
$ | 52,430 | | |
$ | 138,326 | |
| Additions | |
| 52,805 | | |
| 82,537 | | |
| 148,004 | |
| Reversal | |
| - | | |
| - | | |
| - | |
| Foreign currency translation | |
| (375 | ) | |
| 3,359 | | |
| 22,309 | |
| Balance at the end of the year | |
$ | 52,430 | | |
$ | 138,326 | | |
$ | 308,639 | |
|