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NV 16-1626611 3F (Building B), No. 185 Sec. 1 , Datong Rd Xizhi Dist New Taipei City 221 TW 886 910 163-358 Common Stock, par value $0.001 per share NCRA NASDAQ No No Yes Yes Non-accelerated Filer true true false false false false 1364916 2376148 This Amendment No. 2 to the Annual Report on Form 10-K (this “Amendment”) of Nocera, Inc. (the “Company”), originally filed with the Securities and Exchange Commission (the “SEC”) on April 15, 2026 and previously amended on April 21, 2026 (the “First Amendment”), is being filed in response to comments received from the SEC’s Division of Corporation Finance on July 17, 2026 with respect to the Company’s First Amendment and its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026. This Amendment amends and restates Item 7 (Management’s Discussion and Analysis of Financial Condition and Results of Operations), Part IV, Item 15 (Exhibits and Financial Statement Schedules), the Index to Financial Statements, and the Financial Statements and Notes thereto in their entirety. In addition, this Amendment includes updated certifications pursuant to Sections 302 and 906 of the Sarbanes-Oxley Act of 2002. Except for the retrospective presentation of the reverse stock split effected on July 6, 2026 and the matters disclosed in Note 23, this Amendment does not modify or update any other disclosures in the original Form 10-K or the First Amendment, and this Amendment does not reflect events occurring after the date of the First Amendment. true 7167 SFAI MALAYSIA PLT Malaysia 7952180 484161 0 41941 317162 154256 0 210 8269342 680568 924152 27206 882783 1325830 34942 43453 0 97825 0 726025 0 7156 10111219 2908063 336936 135795 121961 448348 177326 54312 23565 27116 7398 6652 25859 76847 693045 749070 7205666 0 18243 24383 7916954 773453 0.001 0.001 1000000 1000000 3500 3500 3500 3500 2635000 0 2635000 0 481121 481121 468251 468251 481 468 0.001 0.001 10000000 10000000 2000000 2000000 80000 80000 80000 80000 80 80 25465037 25213844 191219 191219 -26188471 -23335453 90919 24018 -440735 2094176 0 40434 -440735 2134610 10111219 2908063 11030595 12122945 10869350 11852238 161245 270707 -0 2510875 2555769 2448797 59854 60831 2615623 5020503 196685 690702 -2257693 -4059094 251972 234576 -2509665 -4293670 -155263 0 -215113 -196705 -370376 -196705 -2880041 -4490375 123014 16000 -43023 -39342 -2960032 -4467033 -2880041 -4490375 69490 74888 -2810551 -4415487 -43023 -39342 2589 -4549 -2770117 -4371596 -6.1524 -6.1524 -9.5398 -9.5398 -5.3826 -5.3826 -9.1696 -9.1696 -0.7698 -0.7698 -0.3702 -0.3702 481121 481121 468251 468251 0 371900 372 80000 80 21941897 21941897 191219 -18868420 98906 3364054 84325 3448379 96351 96 3211116 3211116 3211212 3211212 60831 60831 60831 60831 -74888 -74888 -4549 -79437 16000 16000 16000 -4451033 -4451033 -39342 -4490375 0 468251 468 80000 80 25213844 25213844 191219 -23335453 24018 2094176 40434 2134610 0 468251 468 80000 80 25213844 25213844 191219 -23335453 24018 2094176 40434 2134610 2134610 10870 11 253036 253036 253047 253047 2000 2 45317 45317 45319 45319 3500 2635000 59854 59854 59854 59854 41618 41618 2021 43639 107014 107014 16000 123014 123014 -2837018 -2837018 -43023 -2880041 25283 25283 568 25851 3500 2635000 481121 481 80000 80 25465037 25465037 191219 -26188471 90919 -440735 -440735 -440735 -2880041 -4490375 0 2510875 -0 -23044 144290 -0 210524 134288 16304 16304 87603 -0 155263 0 -24152 0 3 4270 59854 60831 115813 0 -23042 -128395 -0 -88550 -6672 -0 -125660 94888 -2669 -68 123014 16000 -74077 0 -361459 202004 201180 133938 50179 797269 270 0 -2581539 -2072505 0 0 -0 206 213 212963 781672 0 900000 -0 -0 15336 -118115 197421 251700 1584329 2635000 0 7280000 0 6433 4750 516 478361 10159751 1101218 7922 28447 7468019 -745419 484161 1229580 7952180 484161 <p id="xdx_805_eus-gaap--OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_z9W7jtDpSdL3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 1      <span id="xdx_820_zNFt2X9M1oK5">DESCRIPTION OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_842_ecustom--BusinessDescriptionPolicyTextBlock_zeELX7BU8QB4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86F_zjjvC6fONHK7">Business Description</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Nocera is a Nevada corporation headquartered in New Taipei City, Taiwan. The Company’s principal operations consist of the development and production of land-based Recirculating Aquaculture Systems for fish farming, the trading of aquatic products, and the production of food products. Additionally, the Company operates an e-commerce business in the People’s Republic of China, utilizing live-streaming platforms to facilitate the sale of consumer goods.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_849_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_z7CT6NgWLL26" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Going concern</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accompanying consolidated financial statements have been prepared on a going-concern basis which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying consolidated financial statements, for the year ended December 31, 2025 and 2024, the Company recorded a net loss of $<span id="xdx_904_eus-gaap--NetIncomeLoss_iN_di_c20250101__20251231_zxGkVOqGZIRe" title="Net loss">2,880,041</span> and $<span id="xdx_901_eus-gaap--NetIncomeLoss_iN_di_c20240101__20241231_zq3XX59bKwCd" title="Net loss">4,490,375</span> and net cash used in operations of $<span id="xdx_908_eus-gaap--NetCashProvidedByUsedInOperatingActivities_iN_di_c20250101__20251231_zpKBneDDjffe" title="Net cash used in operations">2,581,539</span> and $<span id="xdx_905_eus-gaap--NetCashProvidedByUsedInOperatingActivities_iN_di_c20240101__20241231_zJWh6te5fma3" title="Net cash used in operations">2,072,505</span> and as of December 31, 2025 and 2024, the Company incurred an accumulated losses of $<span id="xdx_900_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_di_c20251231_zjDvJvhBoVdj" title="Accumulated deficit">26,188,471</span> and $<span id="xdx_906_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_di_c20241231_zHbvkLjzJSU2" title="Accumulated losses">23,335,453</span>. These factors raise substantial doubt about the Company’s ability to continue as a going concern within one year of the date that the financial statements are issued. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Management’s plans to address these conditions include, but are not limited to, (i) seeking additional capital through equity financing arrangements with existing shareholders and potential new investors, (ii) pursuing strategic financing alternatives, including debt financing, to improve liquidity, (iii) implementing cost control measures to reduce operating expenses, and (iv) expanding revenue-generating activities through the development of new business opportunities and enhancement of existing operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is currently in discussions with potential investors and financing sources; however, no definitive agreements have been executed as of the date of issuance of these financial statements. Accordingly, there can be no assurance that the Company will be successful in obtaining sufficient funding or achieving its business objectives.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Even if the Company is able to obtain additional financing, such financing may not be available on favorable terms, and may include restrictive covenants in the case of debt financing or result in significant dilution to existing stockholders in the case of equity financing. Therefore, management has concluded that substantial doubt about the Company’s ability to continue as a going concern has not been alleviated.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_846_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zHG38OtRUv3b" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_866_z27ZLn7XFMJk">Basis of Presentation</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (“US GAAP”).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <p id="xdx_844_eus-gaap--ConsolidationPolicyTextBlock_z7EUxTK2Io4e" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_860_z2lv3NGS13hh">Principles of Consolidation</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The consolidated financial statements include the accounts of Nocera, Inc., its wholly-owned subsidiaries, and its variable interest entities (“VIEs”) for which the Company is the primary beneficiary. All intercompany balances and transactions have been eliminated in consolidation. Noncontrolling interests represent the portion of equity in subsidiaries not attributable, directly or indirectly, to the Company.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluates whether an entity is a VIE based on the sufficiency of the entity’s equity at risk and whether the equity holders have the characteristics of a controlling financial interest. If an entity is determined to be a VIE, the Company assesses whether it is the primary beneficiary by determining whether it has both (i) the power to direct the activities that most significantly impact the VIE’s economic performance and (ii) the obligation to absorb losses or the right to receive benefits that could potentially be significant to the VIE. The Company consolidates VIEs for which it is determined to be the primary beneficiary. These determinations require significant judgment and estimation by management regarding the Company’s rights, obligations, and ability to direct activities of the VIE. The Company continuously reassesses its involvement with VIEs to determine whether changes in facts and circumstances result in an entity becoming a VIE or the Company becoming (or ceasing to be) the primary beneficiary of an existing VIE.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84C_eus-gaap--PriorPeriodReclassificationAdjustmentDescription_zj3x323I7WLk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86A_zN7RQkFRV6o3">Reclassification</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Certain prior period amounts have been reclassified to conform with current year presentation.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_843_eus-gaap--UseOfEstimates_zvMJLO378RO5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_861_zzGqkHriTuJa">Use of Estimates</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The preparation of the consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities as of the date of the financial statements, and the reported amounts of revenue and expenses during the reporting period. The Company bases its estimates and judgments on historical experience, current conditions, and other information available to management at the time the estimates are made. Actual results may differ from those estimates and such differences may be material to the consolidated financial statements. The Company revises its estimates and assumptions as new information becomes available and such revisions are reflected in the consolidated financial statements in the period in which they are identified.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_841_eus-gaap--FairValueMeasurementPolicyPolicyTextBlock_zjrID6VZU7U3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span id="xdx_86D_zrzTUgZhG5Sg">Fair Value Measurement</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company follows ASC 820, <i>Fair Value Measurement</i>, which defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820 establishes a three-level hierarchy for inputs used in measuring fair value:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Symbol">·</span></td><td style="text-align: justify">Level 1: Quoted prices in active markets for identical assets or liabilities.</td></tr> <tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Symbol">·</span></td><td style="text-align: justify">Level 2: Observable inputs other than Level 1, either directly or indirectly.</td></tr> <tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Symbol">·</span></td><td style="text-align: justify">Level 3: Unobservable inputs, used when observable inputs are not available.</td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company measures certain financial instruments at fair value on a recurring basis, including warrant liabilities and convertible notes. When observable market data is available, such inputs are used to measure fair value. When observable inputs are not available, the Company applies valuation techniques which require management to develop significant estimates and assumptions.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Certain non-financial assets, including goodwill, intangible assets and long-lived assets, are measured at fair value on a non-recurring basis when indicators of impairment exist.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_840_eus-gaap--BusinessCombinationsPolicy_zAMfFX6eFCce" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_866_zvN0Yj0v1qQ9">Business Combination</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for business combinations using the acquisition method of accounting in accordance with ASC 805, Business Combinations. The purchase price of an acquisition is allocated to the underlying tangible and identifiable intangible assets acquired and liabilities assumed based on their respective estimated fair values as of the acquisition date. The excess of the purchase price over the estimated fair value of the identifiable net assets acquired is recorded as goodwill. Transaction costs related to business combinations, such as legal, accounting, valuation, and other professional or consulting fees, are expensed as incurred and included in general and administrative expenses.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company may adjust the preliminary purchase price allocation, as necessary, for up to one year after the acquisition closing date (the “measurement period”) as it obtains more information regarding asset valuations and liabilities assumed that existed at the acquisition date. Measurement period adjustments are recorded in the period in which the adjustments are determined.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Deferred tax assets and liabilities are recognized for the tax effects of temporary differences between the tax bases and the recognized amounts of assets acquired and liabilities assumed in accordance with ASC Topic 740, <i>Income Taxes</i>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84E_eus-gaap--RevenueRecognitionPolicyTextBlock_zGEqag93Ugfb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span id="xdx_869_zmLhAQKgufR3">Revenue Recognition</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We recognize revenues when our customer obtains control of promised goods or services, in an amount that reflects the consideration which it expects to receive in exchange for those goods. We recognize revenues following the five step model prescribed under ASU No. 2014-09. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, we apply the following steps:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 28px; text-align: justify"><span style="font-family: Symbol">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step 1: Identify the contract (s) with a customer</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><span style="font-family: Symbol">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step 2: Identify the performance obligations in the contract</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><span style="font-family: Symbol">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step 3: Determine the transaction price</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><span style="font-family: Symbol">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step 4: Allocate the transaction price to the performance obligation in the contract</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><span style="font-family: Symbol">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company mainly offers and generates revenue from the fish trading business, bento box and fruit and vegetable processing business, and E-commerce live streaming business. Revenue recognition policies are discussed as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline">Aquatic product trading revenue </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company engages in the trading of fish, primarily eels. Revenue is generated when the Company receives customer orders specifying product types and requirements. Upon receiving an order, the Company arranges the harvesting of the eels, inspects the products to ensure compliance with the customer’s specifications, and coordinates delivery. Revenue is recognized at a point in time when control of the goods is transferred to the customer, typically upon delivery, which is the point at which the performance obligation is satisfied.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline">E-commerce live-streaming commission revenue </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company acts as an agent in facilitating the sale of third-party products through live-streaming e-commerce platforms. The Company does not take control of the goods sold, and commission revenue is recognized on a net basis. Revenue is recognized at the point in time when the underlying product is sold and shipment is confirmed by the seller, which indicates the Company has fulfilled its performance obligation of facilitating the sale.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_844_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zpPEpjR28VM7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span id="xdx_867_zqwVnDOLptY7">Cash and Cash Equivalents</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Cash and cash equivalents include all cash on hand and cash in bank with no restrictions.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84A_eus-gaap--ReceivablesPolicyTextBlock_zHnx2JbG3MAd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_866_zp4G0mwwQQni">Accounts Receivable</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Accounts receivable are stated at the original invoiced amount less an allowance for credit losses. The Company assesses the collectability by reviewing accounts receivable on a customer-by-customer basis. To manage credit risk, management performs ongoing credit evaluations of the customers’ financial condition, monitors payment performance, and assesses current economic conditions, as well as reasonable and supportable forecasts of future economic conditions, that may affect collectability of the outstanding receivables. Management does not believe that an allowance for credit losses is needed as of December 31, 2025 and 2024 based on review of credit worthiness of the customers and their payment histories.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84A_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zEqH2HevJHw" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span id="xdx_86A_zYrmojcbPX9e">Property and Equipment, Net</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Property and equipment are stated at cost less accumulated depreciation. Cost includes the purchase price and expenditures that are directly attributable to bringing the asset to the location and condition necessary for its intended use.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Routine maintenance and repairs are expensed as incurred. Expenditures for major improvements and betterments that extend the useful lives or increase the capacity of the assets are capitalized.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Depreciation is provided using the straight-line method over the estimated useful lives of the related assets. Equipment is depreciated over an estimated useful life of three years. Land is not depreciated.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Upon sale or disposal of property and equipment, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is recognized in the consolidated statements of operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_848_eus-gaap--EquityMethodInvestmentsPolicy_zs5Txusn6g7k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86D_zJaLJBcuQe65">Equity Method Investment</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for investments in entities over which it has the ability to exercise significant influence, but does not hold a controlling financial interest, using the equity method of accounting. Significant influence is generally presumed to exist when the Company owns between 20% and 50% of the outstanding voting stock of the investee.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the equity method, the investment is initially recorded at cost and subsequently adjusted to recognize the Company’s share of the investee’s net income or loss and other comprehensive income or loss. Cash distributions received from the investee are recorded as a reduction in the carrying amount of the investment. The Company records its share of the results of these investees within “Other income/expense” in the Consolidated Statements of Operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluates its equity method investments for impairment whenever events or changes in circumstances indicate that the carrying amount of the investment may not be recoverable. An impairment loss is recognized in earnings if the decline in value is determined to be other-than-temporary.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84F_eus-gaap--GoodwillAndIntangibleAssetsGoodwillPolicy_zh2g5FZuuov1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_861_zdjFBjhW3pEc">Goodwill and Intangible Assets</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Goodwill and intangible assets are accounted for in accordance with ASC Topic 350, <i>Intangibles—Goodwill and Other</i>. Goodwill represents the excess of the fair value of the consideration transferred over the fair value of the identifiable net assets acquired and liabilities assumed in a business combination.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Goodwill is not amortized and is tested for impairment annually as of December 31, or more frequently if events or changes in circumstances indicate that the carrying amount may not be recoverable. The Company has the option to first assess qualitative factors to determine whether it is necessary to perform the quantitative goodwill impairment test. If the Company elects to bypass the qualitative assessment, or if the qualitative assessment indicates it is more likely than not that the fair value of a reporting unit is less than its carrying amount, a quantitative test is performed. An impairment charge is recognized for the amount by which the carrying amount of the reporting unit exceeds its fair value, not to exceed the total amount of goodwill allocated to that reporting unit.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Acquired intangible assets are initially measured at fair value at the acquisition date. Intangible assets with finite lives are amortized using the straight-line method over their estimated useful lives and are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Intangible assets with indefinite lives are not amortized, but are tested for impairment at least annually.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_848_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zTn8OESdJ7R7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span id="xdx_866_z8Po0nePyIwl">Impairment of Long-lived Assets</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company reviews its long-lived assets, primarily property and equipment and intangible assets with finite lives, for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may no longer be recoverable. When these events occur, the Company measures impairment by comparing the carrying value of the long-lived assets to the estimated undiscounted future cash flows expected to result from the use of the assets and their eventual disposition. If the sum of the expected undiscounted cash flow is less than the carrying amount of the assets, the Company would recognize an impairment loss equal to the excess of carrying amount over the fair value of the assets.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <p id="xdx_84C_ecustom--WarrantsPolicyTextBlock_z0CgF6beHdB6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_868_zjrfwArkKlO2">Warrants</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for warrants issued in connection with financing transactions and employee awards in accordance with ASC 815, <i>Derivatives and Hedging</i>, and ASC 718, <i>Compensation—Stock Compensation</i>, as applicable.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Warrants that meet the criteria for equity classification are recorded in additional paid-in capital at fair value on the grant or issuance date and are not subsequently remeasured. Warrants classified as equity include warrants issued as employee awards that are settled in a fixed number of the Company’s common shares for a fixed exercise price.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Warrants that do not meet the criteria for equity classification are accounted for as warrant liabilities. Warrant liabilities are initially recognized at fair value on the issuance date and are subsequently remeasured at fair value at each reporting date, with changes in fair value recognized in other expense in the Consolidated Statements of Operations and Comprehensive Loss. The fair value of warrant liabilities is determined using valuation techniques that incorporate significant unobservable inputs and are classified as Level 3 within the fair value hierarchy.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> <b><i> </i></b></p> <p id="xdx_84B_eus-gaap--LesseeLeasesPolicyTextBlock_zja55YOX8EMj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Leases</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Effective from January 1, 2020, the Company adopted the guidance of ASC 842, Leases, which requires an entity to recognize a right-of-use asset and a lease liability for virtually all leases. On February 25, 2016, the FASB issued Accounting Standards Update No. 2016-02, Leases (Topic 842), to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing transactions. ASC 842 requires that lessees recognize right-of-use assets and lease liabilities calculated based on the present value of lease payments for all lease agreements with terms that are greater than twelve months. It requires for leases longer than one year, a lessee to recognize in the statement of financial condition a right-of-use asset, representing the right to use the underlying asset for the lease term, and a lease liability, representing the liability to make lease payments. ASC 842 distinguishes leases as either a finance lease or an operating lease that affects how the leases are measured and presented in the statement of operations and statement of cash flows. ASC 842 supersedes nearly all existing lease accounting guidance under GAAP issued by the Financial Accounting Standards Board (“FASB”) including ASC Topic 840, Leases.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accounting update also requires that for finance leases, a lessee recognize interest expense on the lease liability, separately from the amortization of the right-of-use asset in the statements of earnings, while for operating leases, such amounts should be recognized as a combined expense. In addition, this accounting update requires expanded disclosures about the nature and terms of lease agreements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_843_ecustom--RightOfUseAssetsPolicyTextBlock_zwwmHGViA1pe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Right-of-use Assets</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company adopted ASU No. 2016-02 Leases, on January 1, 2019, the beginning of the fiscal 2019, using the modified retrospective approach. The Company determines whether an arrangement is a lease at inception. This determination generally depends on whether the arrangement conveys the right to control the use of an identified fixed asset explicitly or implicitly for a period of time in exchange for consideration. Control of an underlying asset is conveyed if we obtain the rights to direct the use of and to obtain substantially all of the economic benefit from the use of the underlying asset. Some of our leases include both lease and non-lease components which are accounted for as a single lease component as the Company has elected the practical expedient. Some of the operating lease agreements include variable lease costs, primarily taxes, insurance, common area maintenance or increases in rental costs related to inflation. Substantially all of our equipment leases and some of our real estate leases have terms of less than one year and, as such, are accounted for as short-term leases as we have elected the practical expedient.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Operating leases are included in the right-of-use lease assets, current lease liabilities and long-term lease liabilities on the Consolidated Balance Sheet. Right-of-use assets and lease liabilities are recognized at each lease’s commencement date based on the present values of its lease payments over its respective lease term. When a borrowing rate is not explicitly available for a lease, the incremental borrowing rate is used based on information available at the lease’s commencement date to determine the present value of its lease payments. Operating lease payments are recognized on a straight-line basis over the lease term.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <p id="xdx_84C_eus-gaap--DebtPolicyTextBlock_zK3YWcSqFmZd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_866_z2349HL8xUb2">Convertible Notes</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for its convertible notes under the fair value option election in accordance with ASC 825, <i>Financial Instruments</i>. The Company has irrevocably elected the fair value option for the convertible notes to more accurately reflect the economic substance of the instruments and to simplify the accounting for the embedded features.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the fair value option, the convertible notes are initially recognized at their fair value and subsequently remeasured at fair value at each reporting date. Changes in the fair value of the convertible notes are recognized in other expense in the Consolidated Statements of Operations and Comprehensive Loss. The fair value of the convertible notes is determined using valuation techniques that incorporate significant unobservable inputs and is classified as Level 3 within the fair value hierarchy.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Original issue discounts, issuance costs, and other direct costs associated with the issuance of convertible notes accounted for under the fair value option are expensed as incurred. Interest expense is recognized based on the stated contractual interest rate.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_841_ecustom--PreferredStockPolicyTextBlock_z0mspnuj1Nx4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_862_znQqOorB3vZ3">Preferred Stock</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for its issued preferred stock in accordance with applicable guidance in ASC 480, <i>Distinguishing Liabilities from Equity</i>, ASC 815, <i>Derivatives and Hedging</i>, and related SEC guidance. The Company evaluates the terms of its preferred stock to determine whether such instruments should be classified as permanent equity, temporary equity (mezzanine), or liabilities. Preferred stock that includes redemption features that are not solely within the Company’s control is classified as temporary equity and is presented outside of permanent equity in the consolidated balance sheets.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Preferred stock is initially recorded at issuance proceeds net of issuance costs. Issuance costs are recorded as a reduction of the carrying amount of the preferred stock.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mandatory dividends on preferred stock are recognized as a reduction to income available to common stockholders for purposes of earnings per share, whether or not such dividends are declared or paid during the period. Dividends payable in common stock are recorded based on the fair value of the shares issued on the dividend payment date.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluates conversion features embedded in its preferred stock to determine whether such features require bifurcation as derivatives or qualify for equity classification. Conversion features that are indexed to the Company’s own stock and meet the equity classification criteria are not accounted for as derivative liabilities.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84C_eus-gaap--ShareholdersEquityAndShareBasedPaymentsTextBlock_zZcnU9IELAKb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_867_zLU89iq3JSdf">Share-Based Compensation</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for share-based compensation arrangements in accordance with ASC 718, <i>Compensation—Stock Compensation</i>, which requires share-based payment awards issued to employees and non-employees to be measured at their grant-date fair value.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Share-based compensation cost is recognized as compensation expense over the requisite service period, which is generally the vesting period of the award. Awards that are fully vested at the grant date are recognized as compensation expense immediately. The Company accounts for forfeitures as they occur.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The grant-date fair value of equity-classified warrants is estimated using the Black-Scholes option-pricing model. The valuation model requires assumptions for expected volatility, expected term, risk-free interest rate and expected dividend yield. Expected volatility is based on the historical volatility of the Company’s common stock or, when insufficient historical information is available, the volatility of comparable publicly traded companies. The expected term is based on the contractual term of the awards. The risk-free interest rate is derived from the U.S. Treasury yield curve in effect at the grant date for maturities consistent with the expected term of the awards. The Company has never declared or paid dividends and does not expect to do so in the foreseeable future; therefore, the expected dividend yield is assumed to be zero.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84D_eus-gaap--CostOfSalesPolicyTextBlock_zT8kB0MSfGpj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span id="xdx_867_zfLW4E2juDne">Cost of Sales</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Cost of sales consists primarily of material costs, labor costs, depreciation, and related expenses, which are directly attributable to the production of the product. Write-down of inventories to lower of cost or net realizable value is also recorded in cost of sales.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_848_eus-gaap--IncomeTaxPolicyTextBlock_z6iKYJkA2o4f" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span id="xdx_86B_z4tl67QAdMnb">Income Taxes</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is subject to income taxes in the United States and certain foreign jurisdictions. Significant judgment is required in determining the Company’s provision for income taxes and income tax assets and liabilities, including evaluating uncertainties in the application of accounting principles and complex tax laws.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company uses the asset and liability method to account for income taxes. Current income tax expense or benefit represents the amount of income taxes expected to be payable or refundable for the current year. Under this method, deferred income tax assets and liabilities are determined based on differences between the financial statement reporting and tax bases of assets and liabilities and net operating loss and credit carryforward. Deferred tax assets and liabilities are measured using enacted tax rates applied to taxable income in the years in which those temporary differences are expected to be recovered or settled. A valuation allowance is established when necessary to reduce deferred tax assets to the amount expected to be realized. The Company is subject to the Global Intangible Low-Taxed Income (“GILTI”) tax rules and has elected to treat the tax effect of GILTI as a current period expense when incurred.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for uncertain tax positions in accordance with ASC 740-10, <i>Accounting for Uncertainty in Income Taxes</i>. The Company recognizes the tax effects of an uncertain tax position only if such position is more likely than not to be sustained based solely on its technical merits as of the reporting date and only in an amount more likely than not to be sustained upon review by the tax authorities. Interest and penalties related to uncertain tax positions are classified in the consolidated financial statements as income tax expense.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84F_eus-gaap--EarningsPerSharePolicyTextBlock_zVTOa8p8yLa8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_863_zsJPE33bWcLb">Loss per Share</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company computes loss per share in accordance with ASC 260, Earnings per Share. Basic loss per share is calculated by dividing net loss attributable to common stockholders by the weighted-average number of common shares outstanding during the period.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Diluted loss per share is calculated using the weighted-average number of common shares outstanding adjusted for the effect of potentially dilutive securities. Potentially dilutive securities include convertible preferred stock, convertible notes, warrants and other equity-linked instruments.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p id="xdx_84E_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zG91ahkJ3qNl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_860_zAE6TNYtUT5g">Foreign Currency Translation</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company’s reporting currency is the U.S. dollar (“US$”). The functional currency of the Company’s subsidiaries and the consolidated VIE located in Taiwan is the New Taiwan Dollar (“NTD”), and for those located in the PRC is the Renminbi (“RMB”). In the consolidated financial statements, the financial information of the Company’s subsidiaries and the consolidated VIE has been translated into US$. Assets and liabilities are translated at the exchange rates on the balance sheet date, equity amounts are translated at historical exchange rates, except for changes in accumulated deficit during the year which is the result of income statement translation process, and revenue, expense, gains and losses are translated using the average exchange rate during the year. Translation adjustments are reported as foreign currency translation adjustments and are shown as a separate component of other comprehensive income or loss in the consolidated statements of changes in equity.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_847_eus-gaap--ConcentrationRiskCreditRisk_zDYp7l74LZq3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86D_zBGErw7f9d8i">Concentrations of Credit Risk</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Financial instruments that potentially expose the Company to concentrations of credit risk consist primarily of accounts receivable. The Company conducts credit evaluations of its customers and suppliers and generally does not require collateral or other security from them. The Company evaluates its collection experience and long outstanding balances to determine the need for an allowance for doubtful accounts. The Company conducts periodic reviews of the financial condition and payment practices of its customers to minimize collection risk on accounts receivable.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table summarizes the significant customers’ accounts receivable and revenue as a percentage of total accounts receivables and total revenue, respectively:</p> <table cellpadding="0" cellspacing="0" id="xdx_895_eus-gaap--SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_zjBS6luo5njf" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DESCRIPTION OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES (Details - Concentrations)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span id="xdx_8B0_z3b26PHBGgJ" style="display: none">Schedule of concentrations of credit risk</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; text-align: justify">Accounts receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Customer A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp0_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z5FA2M5lq562">–</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z3Q6CCzGYU37" title="Concentration percentage">71.0</span>%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer B</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_dp0_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zZLfpZk7NSpj" title="Concentration percentage">–</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zd65qWgSrltk" title="Concentration percentage">17.3</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Customer C</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_dp0_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zWXigIkGrD1j" title="Concentration percentage">–</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zSdBIl0CtRW5" title="Concentration percentage">11.7</span>%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_dp0_c20250101__20251231__srt--MajorCustomersAxis__custom--AllCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z7mmbKWfkGRk">–</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__srt--MajorCustomersAxis__custom--AllCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z9b2DhFCSIwi" title="Concentration percentage">100.0</span>%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company does not have accounts receivable outstanding as of December 31, 2025.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: justify"><span style="text-decoration: underline">Revenue</span></td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: right"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: right"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Customer D</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerDMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z5MoSq4lGvA5" title="Concentration percentage">24.8</span>%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_dp0_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerDMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zawTNgcOP5wg" title="Concentration percentage">22.6</span>%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer E</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerEMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z4AVy3oZTzCf" title="Concentration percentage">22.9</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerEMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zrZHZztiFuy8" title="Concentration percentage">20.0</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Customer F</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerFMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z5o8iVQrbj0f" title="Concentration percentage">15.8</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerFMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zKXf09VX7Q57" title="Concentration percentage">10.8</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer G</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerGMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zQoHCW8wjNW3" title="Concentration percentage">15.6</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerGMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z58ngbe3yQMc" title="Concentration percentage">8.5</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Customer H</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_902_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerHMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zglhM7AJdrl5" title="Concentration percentage">8.4</span>%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_908_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerHMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zFSHuj6GWwqf" title="Concentration percentage">12.3</span>%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_904_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20251231__srt--MajorCustomersAxis__custom--AllCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zXwtTxnTJvz6" title="Concentration percentage">87.5</span>%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_907_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20241231__srt--MajorCustomersAxis__custom--AllCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z1iWUkXKuHRl" title="Concentration percentage">74.2</span>%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AB_zssWncNhFuW" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p id="xdx_843_eus-gaap--CommitmentsAndContingenciesPolicyTextBlock_zg1LMUpNmAlj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span id="xdx_868_zpaqApAoUYwe">Commitments and Contingencies</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In the normal course of business, the Company is subject to contingencies, including legal proceedings and claims arising out of its business that relate to a wide range of matters, such as government investigations and tax matters. The Company recognizes a liability for such contingency if it determines it is probable that a loss has occurred and a reasonable estimate of the loss can be made. The Company may consider many factors in making these assessments including historical and the specific facts and circumstances of each matter.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p id="xdx_84F_eus-gaap--SegmentReportingPolicyPolicyTextBlock_z0kXKKFarmrf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86B_zQYRt5ihdhia">Segment Reporting</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company identifies operating segments in accordance with ASC 280, <i>Segment Reporting</i>, which requires the use of the “management approach.” The management approach designates the internal organization that is used by the Chief Operating Decision Maker (“CODM”) for making operating decisions and assessing performance as the source of the Company’s reportable segments.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company’s CODM is identified as the Executive Director, who reviews operating results to make decisions about allocating resources and assessing performance for the entire Company. Segment information is presented based on the information reviewed by the CODM. The Company has <span id="xdx_90D_eus-gaap--NumberOfReportableSegments_dxL_uInteger_c20250101__20251231_zhXAR5sVZ0lc" title="Number of reportable segments::XDX::2"><span style="-sec-ix-hidden: xdx2ixbrl0866">two</span></span> reportable segment(s) as of December 31, 2025.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_844_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zZoVMGJdEJFa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span id="xdx_864_z8APOmLm7Rbb">Recent Accounting Pronouncements</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. This update expands income tax disclosures to provide information to better assess how an entity’s operations and related tax risks and tax planning and operational opportunities affect its tax rate and prospects for future cash flows. ASU 2023-09 is effective for public business entities for annual periods beginning after December 15, 2024. The Company is currently evaluating the impact of ASU 2023-09 on its financial statements and related disclosures.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In March 2024, the FASB issued ASU 2024-01, Compensation—Stock Compensation (Topic 718): Scope Application of Profits Interest and Similar Awards. This update provides clarity on how to determine whether profits interest and similar awards should be accounted for under Topic 718. It introduces factors to consider in making that determination and aims to reduce diversity in practice. ASU 2024-01 is effective for public business entities for annual periods beginning after December 15, 2025. Early adoption is permitted. The Company is currently evaluating the impact of this standard on its financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In November 2024, the FASB issued ASU 2024-03, Income Statement—Reporting Comprehensive Income (Topic 220): Disaggregation of Income Statement Expenses. This update aims to improve the disaggregation of certain income statement expenses to provide more detailed information about the nature of expenses. The amendments are effective for public business entities for annual periods beginning after December 15, 2025, and interim periods within those annual periods. Early adoption is permitted. The Company is currently evaluating the impact of this standard on its financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Management does not believe that any other recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statement.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Certain disclosures in these consolidated financial statements have been enhanced to improve clarity and align with current disclosure requirements and industry practices. These enhancements did not result in any changes to the Company’s accounting policies or recognition and measurement principles.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_842_ecustom--BusinessDescriptionPolicyTextBlock_zeELX7BU8QB4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86F_zjjvC6fONHK7">Business Description</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Nocera is a Nevada corporation headquartered in New Taipei City, Taiwan. The Company’s principal operations consist of the development and production of land-based Recirculating Aquaculture Systems for fish farming, the trading of aquatic products, and the production of food products. Additionally, the Company operates an e-commerce business in the People’s Republic of China, utilizing live-streaming platforms to facilitate the sale of consumer goods.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_849_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_z7CT6NgWLL26" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Going concern</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accompanying consolidated financial statements have been prepared on a going-concern basis which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying consolidated financial statements, for the year ended December 31, 2025 and 2024, the Company recorded a net loss of $<span id="xdx_904_eus-gaap--NetIncomeLoss_iN_di_c20250101__20251231_zxGkVOqGZIRe" title="Net loss">2,880,041</span> and $<span id="xdx_901_eus-gaap--NetIncomeLoss_iN_di_c20240101__20241231_zq3XX59bKwCd" title="Net loss">4,490,375</span> and net cash used in operations of $<span id="xdx_908_eus-gaap--NetCashProvidedByUsedInOperatingActivities_iN_di_c20250101__20251231_zpKBneDDjffe" title="Net cash used in operations">2,581,539</span> and $<span id="xdx_905_eus-gaap--NetCashProvidedByUsedInOperatingActivities_iN_di_c20240101__20241231_zJWh6te5fma3" title="Net cash used in operations">2,072,505</span> and as of December 31, 2025 and 2024, the Company incurred an accumulated losses of $<span id="xdx_900_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_di_c20251231_zjDvJvhBoVdj" title="Accumulated deficit">26,188,471</span> and $<span id="xdx_906_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_di_c20241231_zHbvkLjzJSU2" title="Accumulated losses">23,335,453</span>. These factors raise substantial doubt about the Company’s ability to continue as a going concern within one year of the date that the financial statements are issued. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Management’s plans to address these conditions include, but are not limited to, (i) seeking additional capital through equity financing arrangements with existing shareholders and potential new investors, (ii) pursuing strategic financing alternatives, including debt financing, to improve liquidity, (iii) implementing cost control measures to reduce operating expenses, and (iv) expanding revenue-generating activities through the development of new business opportunities and enhancement of existing operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is currently in discussions with potential investors and financing sources; however, no definitive agreements have been executed as of the date of issuance of these financial statements. Accordingly, there can be no assurance that the Company will be successful in obtaining sufficient funding or achieving its business objectives.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Even if the Company is able to obtain additional financing, such financing may not be available on favorable terms, and may include restrictive covenants in the case of debt financing or result in significant dilution to existing stockholders in the case of equity financing. Therefore, management has concluded that substantial doubt about the Company’s ability to continue as a going concern has not been alleviated.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> -2880041 -4490375 -2581539 -2072505 -26188471 -23335453 <p id="xdx_846_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zHG38OtRUv3b" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_866_z27ZLn7XFMJk">Basis of Presentation</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (“US GAAP”).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <p id="xdx_844_eus-gaap--ConsolidationPolicyTextBlock_z7EUxTK2Io4e" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_860_z2lv3NGS13hh">Principles of Consolidation</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The consolidated financial statements include the accounts of Nocera, Inc., its wholly-owned subsidiaries, and its variable interest entities (“VIEs”) for which the Company is the primary beneficiary. All intercompany balances and transactions have been eliminated in consolidation. Noncontrolling interests represent the portion of equity in subsidiaries not attributable, directly or indirectly, to the Company.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluates whether an entity is a VIE based on the sufficiency of the entity’s equity at risk and whether the equity holders have the characteristics of a controlling financial interest. If an entity is determined to be a VIE, the Company assesses whether it is the primary beneficiary by determining whether it has both (i) the power to direct the activities that most significantly impact the VIE’s economic performance and (ii) the obligation to absorb losses or the right to receive benefits that could potentially be significant to the VIE. The Company consolidates VIEs for which it is determined to be the primary beneficiary. These determinations require significant judgment and estimation by management regarding the Company’s rights, obligations, and ability to direct activities of the VIE. The Company continuously reassesses its involvement with VIEs to determine whether changes in facts and circumstances result in an entity becoming a VIE or the Company becoming (or ceasing to be) the primary beneficiary of an existing VIE.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84C_eus-gaap--PriorPeriodReclassificationAdjustmentDescription_zj3x323I7WLk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86A_zN7RQkFRV6o3">Reclassification</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Certain prior period amounts have been reclassified to conform with current year presentation.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_843_eus-gaap--UseOfEstimates_zvMJLO378RO5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_861_zzGqkHriTuJa">Use of Estimates</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The preparation of the consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities as of the date of the financial statements, and the reported amounts of revenue and expenses during the reporting period. The Company bases its estimates and judgments on historical experience, current conditions, and other information available to management at the time the estimates are made. Actual results may differ from those estimates and such differences may be material to the consolidated financial statements. The Company revises its estimates and assumptions as new information becomes available and such revisions are reflected in the consolidated financial statements in the period in which they are identified.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_841_eus-gaap--FairValueMeasurementPolicyPolicyTextBlock_zjrID6VZU7U3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span id="xdx_86D_zrzTUgZhG5Sg">Fair Value Measurement</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company follows ASC 820, <i>Fair Value Measurement</i>, which defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820 establishes a three-level hierarchy for inputs used in measuring fair value:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Symbol">·</span></td><td style="text-align: justify">Level 1: Quoted prices in active markets for identical assets or liabilities.</td></tr> <tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Symbol">·</span></td><td style="text-align: justify">Level 2: Observable inputs other than Level 1, either directly or indirectly.</td></tr> <tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Symbol">·</span></td><td style="text-align: justify">Level 3: Unobservable inputs, used when observable inputs are not available.</td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company measures certain financial instruments at fair value on a recurring basis, including warrant liabilities and convertible notes. When observable market data is available, such inputs are used to measure fair value. When observable inputs are not available, the Company applies valuation techniques which require management to develop significant estimates and assumptions.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Certain non-financial assets, including goodwill, intangible assets and long-lived assets, are measured at fair value on a non-recurring basis when indicators of impairment exist.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_840_eus-gaap--BusinessCombinationsPolicy_zAMfFX6eFCce" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_866_zvN0Yj0v1qQ9">Business Combination</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for business combinations using the acquisition method of accounting in accordance with ASC 805, Business Combinations. The purchase price of an acquisition is allocated to the underlying tangible and identifiable intangible assets acquired and liabilities assumed based on their respective estimated fair values as of the acquisition date. The excess of the purchase price over the estimated fair value of the identifiable net assets acquired is recorded as goodwill. Transaction costs related to business combinations, such as legal, accounting, valuation, and other professional or consulting fees, are expensed as incurred and included in general and administrative expenses.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company may adjust the preliminary purchase price allocation, as necessary, for up to one year after the acquisition closing date (the “measurement period”) as it obtains more information regarding asset valuations and liabilities assumed that existed at the acquisition date. Measurement period adjustments are recorded in the period in which the adjustments are determined.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Deferred tax assets and liabilities are recognized for the tax effects of temporary differences between the tax bases and the recognized amounts of assets acquired and liabilities assumed in accordance with ASC Topic 740, <i>Income Taxes</i>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84E_eus-gaap--RevenueRecognitionPolicyTextBlock_zGEqag93Ugfb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span id="xdx_869_zmLhAQKgufR3">Revenue Recognition</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We recognize revenues when our customer obtains control of promised goods or services, in an amount that reflects the consideration which it expects to receive in exchange for those goods. We recognize revenues following the five step model prescribed under ASU No. 2014-09. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, we apply the following steps:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 28px; text-align: justify"><span style="font-family: Symbol">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step 1: Identify the contract (s) with a customer</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><span style="font-family: Symbol">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step 2: Identify the performance obligations in the contract</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><span style="font-family: Symbol">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step 3: Determine the transaction price</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><span style="font-family: Symbol">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step 4: Allocate the transaction price to the performance obligation in the contract</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><span style="font-family: Symbol">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company mainly offers and generates revenue from the fish trading business, bento box and fruit and vegetable processing business, and E-commerce live streaming business. Revenue recognition policies are discussed as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline">Aquatic product trading revenue </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company engages in the trading of fish, primarily eels. Revenue is generated when the Company receives customer orders specifying product types and requirements. Upon receiving an order, the Company arranges the harvesting of the eels, inspects the products to ensure compliance with the customer’s specifications, and coordinates delivery. Revenue is recognized at a point in time when control of the goods is transferred to the customer, typically upon delivery, which is the point at which the performance obligation is satisfied.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline">E-commerce live-streaming commission revenue </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company acts as an agent in facilitating the sale of third-party products through live-streaming e-commerce platforms. The Company does not take control of the goods sold, and commission revenue is recognized on a net basis. Revenue is recognized at the point in time when the underlying product is sold and shipment is confirmed by the seller, which indicates the Company has fulfilled its performance obligation of facilitating the sale.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_844_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zpPEpjR28VM7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span id="xdx_867_zqwVnDOLptY7">Cash and Cash Equivalents</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Cash and cash equivalents include all cash on hand and cash in bank with no restrictions.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84A_eus-gaap--ReceivablesPolicyTextBlock_zHnx2JbG3MAd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_866_zp4G0mwwQQni">Accounts Receivable</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Accounts receivable are stated at the original invoiced amount less an allowance for credit losses. The Company assesses the collectability by reviewing accounts receivable on a customer-by-customer basis. To manage credit risk, management performs ongoing credit evaluations of the customers’ financial condition, monitors payment performance, and assesses current economic conditions, as well as reasonable and supportable forecasts of future economic conditions, that may affect collectability of the outstanding receivables. Management does not believe that an allowance for credit losses is needed as of December 31, 2025 and 2024 based on review of credit worthiness of the customers and their payment histories.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84A_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zEqH2HevJHw" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span id="xdx_86A_zYrmojcbPX9e">Property and Equipment, Net</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Property and equipment are stated at cost less accumulated depreciation. Cost includes the purchase price and expenditures that are directly attributable to bringing the asset to the location and condition necessary for its intended use.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Routine maintenance and repairs are expensed as incurred. Expenditures for major improvements and betterments that extend the useful lives or increase the capacity of the assets are capitalized.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Depreciation is provided using the straight-line method over the estimated useful lives of the related assets. Equipment is depreciated over an estimated useful life of three years. Land is not depreciated.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Upon sale or disposal of property and equipment, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is recognized in the consolidated statements of operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_848_eus-gaap--EquityMethodInvestmentsPolicy_zs5Txusn6g7k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86D_zJaLJBcuQe65">Equity Method Investment</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for investments in entities over which it has the ability to exercise significant influence, but does not hold a controlling financial interest, using the equity method of accounting. Significant influence is generally presumed to exist when the Company owns between 20% and 50% of the outstanding voting stock of the investee.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the equity method, the investment is initially recorded at cost and subsequently adjusted to recognize the Company’s share of the investee’s net income or loss and other comprehensive income or loss. Cash distributions received from the investee are recorded as a reduction in the carrying amount of the investment. The Company records its share of the results of these investees within “Other income/expense” in the Consolidated Statements of Operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluates its equity method investments for impairment whenever events or changes in circumstances indicate that the carrying amount of the investment may not be recoverable. An impairment loss is recognized in earnings if the decline in value is determined to be other-than-temporary.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84F_eus-gaap--GoodwillAndIntangibleAssetsGoodwillPolicy_zh2g5FZuuov1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_861_zdjFBjhW3pEc">Goodwill and Intangible Assets</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Goodwill and intangible assets are accounted for in accordance with ASC Topic 350, <i>Intangibles—Goodwill and Other</i>. Goodwill represents the excess of the fair value of the consideration transferred over the fair value of the identifiable net assets acquired and liabilities assumed in a business combination.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Goodwill is not amortized and is tested for impairment annually as of December 31, or more frequently if events or changes in circumstances indicate that the carrying amount may not be recoverable. The Company has the option to first assess qualitative factors to determine whether it is necessary to perform the quantitative goodwill impairment test. If the Company elects to bypass the qualitative assessment, or if the qualitative assessment indicates it is more likely than not that the fair value of a reporting unit is less than its carrying amount, a quantitative test is performed. An impairment charge is recognized for the amount by which the carrying amount of the reporting unit exceeds its fair value, not to exceed the total amount of goodwill allocated to that reporting unit.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Acquired intangible assets are initially measured at fair value at the acquisition date. Intangible assets with finite lives are amortized using the straight-line method over their estimated useful lives and are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Intangible assets with indefinite lives are not amortized, but are tested for impairment at least annually.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_848_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zTn8OESdJ7R7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span id="xdx_866_z8Po0nePyIwl">Impairment of Long-lived Assets</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company reviews its long-lived assets, primarily property and equipment and intangible assets with finite lives, for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may no longer be recoverable. When these events occur, the Company measures impairment by comparing the carrying value of the long-lived assets to the estimated undiscounted future cash flows expected to result from the use of the assets and their eventual disposition. If the sum of the expected undiscounted cash flow is less than the carrying amount of the assets, the Company would recognize an impairment loss equal to the excess of carrying amount over the fair value of the assets.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <p id="xdx_84C_ecustom--WarrantsPolicyTextBlock_z0CgF6beHdB6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_868_zjrfwArkKlO2">Warrants</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for warrants issued in connection with financing transactions and employee awards in accordance with ASC 815, <i>Derivatives and Hedging</i>, and ASC 718, <i>Compensation—Stock Compensation</i>, as applicable.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Warrants that meet the criteria for equity classification are recorded in additional paid-in capital at fair value on the grant or issuance date and are not subsequently remeasured. Warrants classified as equity include warrants issued as employee awards that are settled in a fixed number of the Company’s common shares for a fixed exercise price.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Warrants that do not meet the criteria for equity classification are accounted for as warrant liabilities. Warrant liabilities are initially recognized at fair value on the issuance date and are subsequently remeasured at fair value at each reporting date, with changes in fair value recognized in other expense in the Consolidated Statements of Operations and Comprehensive Loss. The fair value of warrant liabilities is determined using valuation techniques that incorporate significant unobservable inputs and are classified as Level 3 within the fair value hierarchy.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> <b><i> </i></b></p> <p id="xdx_84B_eus-gaap--LesseeLeasesPolicyTextBlock_zja55YOX8EMj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Leases</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Effective from January 1, 2020, the Company adopted the guidance of ASC 842, Leases, which requires an entity to recognize a right-of-use asset and a lease liability for virtually all leases. On February 25, 2016, the FASB issued Accounting Standards Update No. 2016-02, Leases (Topic 842), to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing transactions. ASC 842 requires that lessees recognize right-of-use assets and lease liabilities calculated based on the present value of lease payments for all lease agreements with terms that are greater than twelve months. It requires for leases longer than one year, a lessee to recognize in the statement of financial condition a right-of-use asset, representing the right to use the underlying asset for the lease term, and a lease liability, representing the liability to make lease payments. ASC 842 distinguishes leases as either a finance lease or an operating lease that affects how the leases are measured and presented in the statement of operations and statement of cash flows. ASC 842 supersedes nearly all existing lease accounting guidance under GAAP issued by the Financial Accounting Standards Board (“FASB”) including ASC Topic 840, Leases.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accounting update also requires that for finance leases, a lessee recognize interest expense on the lease liability, separately from the amortization of the right-of-use asset in the statements of earnings, while for operating leases, such amounts should be recognized as a combined expense. In addition, this accounting update requires expanded disclosures about the nature and terms of lease agreements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_843_ecustom--RightOfUseAssetsPolicyTextBlock_zwwmHGViA1pe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Right-of-use Assets</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company adopted ASU No. 2016-02 Leases, on January 1, 2019, the beginning of the fiscal 2019, using the modified retrospective approach. The Company determines whether an arrangement is a lease at inception. This determination generally depends on whether the arrangement conveys the right to control the use of an identified fixed asset explicitly or implicitly for a period of time in exchange for consideration. Control of an underlying asset is conveyed if we obtain the rights to direct the use of and to obtain substantially all of the economic benefit from the use of the underlying asset. Some of our leases include both lease and non-lease components which are accounted for as a single lease component as the Company has elected the practical expedient. Some of the operating lease agreements include variable lease costs, primarily taxes, insurance, common area maintenance or increases in rental costs related to inflation. Substantially all of our equipment leases and some of our real estate leases have terms of less than one year and, as such, are accounted for as short-term leases as we have elected the practical expedient.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Operating leases are included in the right-of-use lease assets, current lease liabilities and long-term lease liabilities on the Consolidated Balance Sheet. Right-of-use assets and lease liabilities are recognized at each lease’s commencement date based on the present values of its lease payments over its respective lease term. When a borrowing rate is not explicitly available for a lease, the incremental borrowing rate is used based on information available at the lease’s commencement date to determine the present value of its lease payments. Operating lease payments are recognized on a straight-line basis over the lease term.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <p id="xdx_84C_eus-gaap--DebtPolicyTextBlock_zK3YWcSqFmZd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_866_z2349HL8xUb2">Convertible Notes</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for its convertible notes under the fair value option election in accordance with ASC 825, <i>Financial Instruments</i>. The Company has irrevocably elected the fair value option for the convertible notes to more accurately reflect the economic substance of the instruments and to simplify the accounting for the embedded features.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the fair value option, the convertible notes are initially recognized at their fair value and subsequently remeasured at fair value at each reporting date. Changes in the fair value of the convertible notes are recognized in other expense in the Consolidated Statements of Operations and Comprehensive Loss. The fair value of the convertible notes is determined using valuation techniques that incorporate significant unobservable inputs and is classified as Level 3 within the fair value hierarchy.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Original issue discounts, issuance costs, and other direct costs associated with the issuance of convertible notes accounted for under the fair value option are expensed as incurred. Interest expense is recognized based on the stated contractual interest rate.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_841_ecustom--PreferredStockPolicyTextBlock_z0mspnuj1Nx4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_862_znQqOorB3vZ3">Preferred Stock</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for its issued preferred stock in accordance with applicable guidance in ASC 480, <i>Distinguishing Liabilities from Equity</i>, ASC 815, <i>Derivatives and Hedging</i>, and related SEC guidance. The Company evaluates the terms of its preferred stock to determine whether such instruments should be classified as permanent equity, temporary equity (mezzanine), or liabilities. Preferred stock that includes redemption features that are not solely within the Company’s control is classified as temporary equity and is presented outside of permanent equity in the consolidated balance sheets.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Preferred stock is initially recorded at issuance proceeds net of issuance costs. Issuance costs are recorded as a reduction of the carrying amount of the preferred stock.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mandatory dividends on preferred stock are recognized as a reduction to income available to common stockholders for purposes of earnings per share, whether or not such dividends are declared or paid during the period. Dividends payable in common stock are recorded based on the fair value of the shares issued on the dividend payment date.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluates conversion features embedded in its preferred stock to determine whether such features require bifurcation as derivatives or qualify for equity classification. Conversion features that are indexed to the Company’s own stock and meet the equity classification criteria are not accounted for as derivative liabilities.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84C_eus-gaap--ShareholdersEquityAndShareBasedPaymentsTextBlock_zZcnU9IELAKb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_867_zLU89iq3JSdf">Share-Based Compensation</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for share-based compensation arrangements in accordance with ASC 718, <i>Compensation—Stock Compensation</i>, which requires share-based payment awards issued to employees and non-employees to be measured at their grant-date fair value.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Share-based compensation cost is recognized as compensation expense over the requisite service period, which is generally the vesting period of the award. Awards that are fully vested at the grant date are recognized as compensation expense immediately. The Company accounts for forfeitures as they occur.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The grant-date fair value of equity-classified warrants is estimated using the Black-Scholes option-pricing model. The valuation model requires assumptions for expected volatility, expected term, risk-free interest rate and expected dividend yield. Expected volatility is based on the historical volatility of the Company’s common stock or, when insufficient historical information is available, the volatility of comparable publicly traded companies. The expected term is based on the contractual term of the awards. The risk-free interest rate is derived from the U.S. Treasury yield curve in effect at the grant date for maturities consistent with the expected term of the awards. The Company has never declared or paid dividends and does not expect to do so in the foreseeable future; therefore, the expected dividend yield is assumed to be zero.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84D_eus-gaap--CostOfSalesPolicyTextBlock_zT8kB0MSfGpj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span id="xdx_867_zfLW4E2juDne">Cost of Sales</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Cost of sales consists primarily of material costs, labor costs, depreciation, and related expenses, which are directly attributable to the production of the product. Write-down of inventories to lower of cost or net realizable value is also recorded in cost of sales.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_848_eus-gaap--IncomeTaxPolicyTextBlock_z6iKYJkA2o4f" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span id="xdx_86B_z4tl67QAdMnb">Income Taxes</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is subject to income taxes in the United States and certain foreign jurisdictions. Significant judgment is required in determining the Company’s provision for income taxes and income tax assets and liabilities, including evaluating uncertainties in the application of accounting principles and complex tax laws.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company uses the asset and liability method to account for income taxes. Current income tax expense or benefit represents the amount of income taxes expected to be payable or refundable for the current year. Under this method, deferred income tax assets and liabilities are determined based on differences between the financial statement reporting and tax bases of assets and liabilities and net operating loss and credit carryforward. Deferred tax assets and liabilities are measured using enacted tax rates applied to taxable income in the years in which those temporary differences are expected to be recovered or settled. A valuation allowance is established when necessary to reduce deferred tax assets to the amount expected to be realized. The Company is subject to the Global Intangible Low-Taxed Income (“GILTI”) tax rules and has elected to treat the tax effect of GILTI as a current period expense when incurred.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for uncertain tax positions in accordance with ASC 740-10, <i>Accounting for Uncertainty in Income Taxes</i>. The Company recognizes the tax effects of an uncertain tax position only if such position is more likely than not to be sustained based solely on its technical merits as of the reporting date and only in an amount more likely than not to be sustained upon review by the tax authorities. Interest and penalties related to uncertain tax positions are classified in the consolidated financial statements as income tax expense.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84F_eus-gaap--EarningsPerSharePolicyTextBlock_zVTOa8p8yLa8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_863_zsJPE33bWcLb">Loss per Share</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company computes loss per share in accordance with ASC 260, Earnings per Share. Basic loss per share is calculated by dividing net loss attributable to common stockholders by the weighted-average number of common shares outstanding during the period.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Diluted loss per share is calculated using the weighted-average number of common shares outstanding adjusted for the effect of potentially dilutive securities. Potentially dilutive securities include convertible preferred stock, convertible notes, warrants and other equity-linked instruments.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p id="xdx_84E_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zG91ahkJ3qNl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_860_zAE6TNYtUT5g">Foreign Currency Translation</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company’s reporting currency is the U.S. dollar (“US$”). The functional currency of the Company’s subsidiaries and the consolidated VIE located in Taiwan is the New Taiwan Dollar (“NTD”), and for those located in the PRC is the Renminbi (“RMB”). In the consolidated financial statements, the financial information of the Company’s subsidiaries and the consolidated VIE has been translated into US$. Assets and liabilities are translated at the exchange rates on the balance sheet date, equity amounts are translated at historical exchange rates, except for changes in accumulated deficit during the year which is the result of income statement translation process, and revenue, expense, gains and losses are translated using the average exchange rate during the year. Translation adjustments are reported as foreign currency translation adjustments and are shown as a separate component of other comprehensive income or loss in the consolidated statements of changes in equity.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_847_eus-gaap--ConcentrationRiskCreditRisk_zDYp7l74LZq3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86D_zBGErw7f9d8i">Concentrations of Credit Risk</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Financial instruments that potentially expose the Company to concentrations of credit risk consist primarily of accounts receivable. The Company conducts credit evaluations of its customers and suppliers and generally does not require collateral or other security from them. The Company evaluates its collection experience and long outstanding balances to determine the need for an allowance for doubtful accounts. The Company conducts periodic reviews of the financial condition and payment practices of its customers to minimize collection risk on accounts receivable.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table summarizes the significant customers’ accounts receivable and revenue as a percentage of total accounts receivables and total revenue, respectively:</p> <table cellpadding="0" cellspacing="0" id="xdx_895_eus-gaap--SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_zjBS6luo5njf" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DESCRIPTION OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES (Details - Concentrations)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span id="xdx_8B0_z3b26PHBGgJ" style="display: none">Schedule of concentrations of credit risk</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; text-align: justify">Accounts receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Customer A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp0_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z5FA2M5lq562">–</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z3Q6CCzGYU37" title="Concentration percentage">71.0</span>%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer B</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_dp0_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zZLfpZk7NSpj" title="Concentration percentage">–</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zd65qWgSrltk" title="Concentration percentage">17.3</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Customer C</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_dp0_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zWXigIkGrD1j" title="Concentration percentage">–</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zSdBIl0CtRW5" title="Concentration percentage">11.7</span>%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_dp0_c20250101__20251231__srt--MajorCustomersAxis__custom--AllCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z7mmbKWfkGRk">–</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__srt--MajorCustomersAxis__custom--AllCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z9b2DhFCSIwi" title="Concentration percentage">100.0</span>%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company does not have accounts receivable outstanding as of December 31, 2025.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: justify"><span style="text-decoration: underline">Revenue</span></td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: right"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: right"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Customer D</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerDMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z5MoSq4lGvA5" title="Concentration percentage">24.8</span>%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_dp0_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerDMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zawTNgcOP5wg" title="Concentration percentage">22.6</span>%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer E</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerEMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z4AVy3oZTzCf" title="Concentration percentage">22.9</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerEMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zrZHZztiFuy8" title="Concentration percentage">20.0</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Customer F</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerFMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z5o8iVQrbj0f" title="Concentration percentage">15.8</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerFMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zKXf09VX7Q57" title="Concentration percentage">10.8</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer G</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerGMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zQoHCW8wjNW3" title="Concentration percentage">15.6</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerGMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z58ngbe3yQMc" title="Concentration percentage">8.5</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Customer H</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_902_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerHMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zglhM7AJdrl5" title="Concentration percentage">8.4</span>%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_908_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerHMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zFSHuj6GWwqf" title="Concentration percentage">12.3</span>%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_904_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20251231__srt--MajorCustomersAxis__custom--AllCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zXwtTxnTJvz6" title="Concentration percentage">87.5</span>%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_907_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20241231__srt--MajorCustomersAxis__custom--AllCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z1iWUkXKuHRl" title="Concentration percentage">74.2</span>%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AB_zssWncNhFuW" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_895_eus-gaap--SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_zjBS6luo5njf" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DESCRIPTION OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES (Details - Concentrations)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span id="xdx_8B0_z3b26PHBGgJ" style="display: none">Schedule of concentrations of credit risk</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; text-align: justify">Accounts receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Customer A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp0_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z5FA2M5lq562">–</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z3Q6CCzGYU37" title="Concentration percentage">71.0</span>%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer B</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_dp0_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zZLfpZk7NSpj" title="Concentration percentage">–</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zd65qWgSrltk" title="Concentration percentage">17.3</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Customer C</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_dp0_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zWXigIkGrD1j" title="Concentration percentage">–</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zSdBIl0CtRW5" title="Concentration percentage">11.7</span>%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_dp0_c20250101__20251231__srt--MajorCustomersAxis__custom--AllCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z7mmbKWfkGRk">–</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__srt--MajorCustomersAxis__custom--AllCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z9b2DhFCSIwi" title="Concentration percentage">100.0</span>%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company does not have accounts receivable outstanding as of December 31, 2025.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: justify"><span style="text-decoration: underline">Revenue</span></td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: right"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: right"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Customer D</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerDMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z5MoSq4lGvA5" title="Concentration percentage">24.8</span>%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_dp0_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerDMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zawTNgcOP5wg" title="Concentration percentage">22.6</span>%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer E</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerEMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z4AVy3oZTzCf" title="Concentration percentage">22.9</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerEMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zrZHZztiFuy8" title="Concentration percentage">20.0</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Customer F</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerFMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z5o8iVQrbj0f" title="Concentration percentage">15.8</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerFMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zKXf09VX7Q57" title="Concentration percentage">10.8</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer G</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerGMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zQoHCW8wjNW3" title="Concentration percentage">15.6</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerGMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z58ngbe3yQMc" title="Concentration percentage">8.5</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Customer H</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_902_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerHMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zglhM7AJdrl5" title="Concentration percentage">8.4</span>%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_908_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerHMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zFSHuj6GWwqf" title="Concentration percentage">12.3</span>%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_904_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20251231__srt--MajorCustomersAxis__custom--AllCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zXwtTxnTJvz6" title="Concentration percentage">87.5</span>%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_907_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20241231__srt--MajorCustomersAxis__custom--AllCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z1iWUkXKuHRl" title="Concentration percentage">74.2</span>%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 0 0.710 0 0.173 0 0.117 0 1.000 0.248 0.226 0.229 0.200 0.158 0.108 0.156 0.085 0.084 0.123 0.875 0.742 <p id="xdx_843_eus-gaap--CommitmentsAndContingenciesPolicyTextBlock_zg1LMUpNmAlj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span id="xdx_868_zpaqApAoUYwe">Commitments and Contingencies</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In the normal course of business, the Company is subject to contingencies, including legal proceedings and claims arising out of its business that relate to a wide range of matters, such as government investigations and tax matters. The Company recognizes a liability for such contingency if it determines it is probable that a loss has occurred and a reasonable estimate of the loss can be made. The Company may consider many factors in making these assessments including historical and the specific facts and circumstances of each matter.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p id="xdx_84F_eus-gaap--SegmentReportingPolicyPolicyTextBlock_z0kXKKFarmrf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86B_zQYRt5ihdhia">Segment Reporting</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company identifies operating segments in accordance with ASC 280, <i>Segment Reporting</i>, which requires the use of the “management approach.” The management approach designates the internal organization that is used by the Chief Operating Decision Maker (“CODM”) for making operating decisions and assessing performance as the source of the Company’s reportable segments.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company’s CODM is identified as the Executive Director, who reviews operating results to make decisions about allocating resources and assessing performance for the entire Company. Segment information is presented based on the information reviewed by the CODM. The Company has <span id="xdx_90D_eus-gaap--NumberOfReportableSegments_dxL_uInteger_c20250101__20251231_zhXAR5sVZ0lc" title="Number of reportable segments::XDX::2"><span style="-sec-ix-hidden: xdx2ixbrl0866">two</span></span> reportable segment(s) as of December 31, 2025.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_844_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zZoVMGJdEJFa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span id="xdx_864_z8APOmLm7Rbb">Recent Accounting Pronouncements</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. This update expands income tax disclosures to provide information to better assess how an entity’s operations and related tax risks and tax planning and operational opportunities affect its tax rate and prospects for future cash flows. ASU 2023-09 is effective for public business entities for annual periods beginning after December 15, 2024. The Company is currently evaluating the impact of ASU 2023-09 on its financial statements and related disclosures.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In March 2024, the FASB issued ASU 2024-01, Compensation—Stock Compensation (Topic 718): Scope Application of Profits Interest and Similar Awards. This update provides clarity on how to determine whether profits interest and similar awards should be accounted for under Topic 718. It introduces factors to consider in making that determination and aims to reduce diversity in practice. ASU 2024-01 is effective for public business entities for annual periods beginning after December 15, 2025. Early adoption is permitted. The Company is currently evaluating the impact of this standard on its financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In November 2024, the FASB issued ASU 2024-03, Income Statement—Reporting Comprehensive Income (Topic 220): Disaggregation of Income Statement Expenses. This update aims to improve the disaggregation of certain income statement expenses to provide more detailed information about the nature of expenses. The amendments are effective for public business entities for annual periods beginning after December 15, 2025, and interim periods within those annual periods. Early adoption is permitted. The Company is currently evaluating the impact of this standard on its financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Management does not believe that any other recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statement.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Certain disclosures in these consolidated financial statements have been enhanced to improve clarity and align with current disclosure requirements and industry practices. These enhancements did not result in any changes to the Company’s accounting policies or recognition and measurement principles.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_80F_eus-gaap--ErrorCorrectionTextBlock_zCoqxMs7KI7d" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 2     <span id="xdx_821_znk95jicRtS8">RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In connection with the preparation of this Annual Report on Form 10-K, the Company identified and corrected errors in the audited consolidated financial statements for the years ended December 31, 2024 and 2025. In consultation with its independent registered public accounting firm, performed a comprehensive reassessment of certain accounting conclusions, underlying supporting documentation, and the application of U.S. GAAP. As a result of this reassessment, management concluded that certain previously reported amounts were not appropriately presented in accordance with U.S. GAAP and determined that the previously issued consolidated financial statements should be restated. Accordingly, the accompanying consolidated financial statements have been restated to correct these errors.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The principal adjustments reflected in the restatement primarily relate to (i) the reassessment of the recoverability and impairment of goodwill and other assets, (ii) the reassessment of the recognition, measurement and classification of certain accounts receivable, accounts payable and other balance sheet accounts based on additional supporting documentation and analysis, (iii) the reclassification of certain balance sheet and statement of operations accounts to conform to U.S. GAAP, and (iv) other related adjustments, including the related income tax effects, where applicable. The accompanying consolidated financial statements reflect all adjustments necessary to present fairly the Company's financial position, results of operations, stockholders' equity and cash flows for the periods presented. The effects of the restatement on the Company's previously reported consolidated financial statements are summarized in the tables below.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As a result, the financial statements for the aforementioned annual periods have been restated to correct these errors. The following tables summarize the impact of the restatement on the affected financial statement line items:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>CONSOLIDATED BALANCE SHEETS </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(RESTATED)</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(Stated in US Dollars except for Number of Shares)</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b> </b></p> <table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--ScheduleOfErrorCorrectionsAndPriorPeriodAdjustmentsTextBlock_zJfMM3bPlolg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RESTATEMENT OF PREVIOUSLY ISSUED INTERIM FINANCIAL STATEMENTS (Details - Restatement financial statements)"> <tr style="vertical-align: bottom"> <td><span style="font-size: 9pt"> <span id="xdx_8B2_zJCXxwIW9tc9" style="display: none">Schedule of impact of restatement on affected financial statement</span></span></td><td style="font-weight: bold"><span style="font-size: 9pt"> </span></td> <td style="font-weight: bold; text-align: center"><span style="font-size: 9pt"> </span></td> <td id="xdx_49D_20241231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zslVHGHVhiJc" style="font-weight: bold; text-align: center"><span style="font-size: 9pt"> </span></td> <td style="font-weight: bold; text-align: center"><span style="font-size: 9pt"> </span></td> <td style="font-weight: bold; text-align: center"><span style="font-size: 9pt"> </span></td> <td style="font-weight: bold; text-align: center"><span style="font-size: 9pt"> </span></td> <td id="xdx_49A_20241231__srt--RestatementAxis__srt--RestatementAdjustmentMember_z7yx1GvFgt4a" style="font-weight: bold; text-align: center"><span style="font-size: 9pt"> </span></td> <td style="font-weight: bold; text-align: center"><span style="font-size: 9pt"> </span></td> <td style="font-weight: bold; text-align: center"><span style="font-size: 9pt"> </span></td> <td style="font-weight: bold; text-align: center"><span style="font-size: 9pt"> </span></td> <td id="xdx_49B_20241231_zjfDVpP5zDYk" style="font-weight: bold; text-align: center"><span style="font-size: 9pt"> </span></td> <td style="font-weight: bold; text-align: center"><span style="font-size: 9pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="font-size: 9pt"> </span></td> <td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt">December 31, 2024</span></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="font-size: 9pt"> </span></td><td style="font-weight: bold"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="font-weight: bold; text-align: center"><span style="font-size: 9pt">As Reported</span></td><td><span style="font-size: 9pt"> </span></td> <td colspan="3" style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-size: 9pt"><b>Restatement</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p></td><td style="font-weight: bold"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="font-weight: bold; text-align: center"><span style="font-size: 9pt">As Restated</span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"><span style="font-size: 9pt"><b> </b></span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt"><b> </b></span></td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt"><b>(Audited)</b></span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt"><b> </b></span></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-size: 9pt"><b>Adjustments</b></span></td> <td style="padding-bottom: 1pt"><span style="font-size: 9pt"><b> </b></span></td> <td style="padding-bottom: 1pt"><span style="font-size: 9pt"><b> </b></span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt"><b>(Audited)</b></span></td> <td style="padding-bottom: 1pt"><span style="font-size: 9pt"><b> </b></span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td colspan="3"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td colspan="3" style="text-align: right"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td colspan="3"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_407_eus-gaap--AssetsAbstract_iB_zdW6nhaWyLAj" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold"><span style="font-size: 9pt">ASSETS</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_409_eus-gaap--AssetsCurrentAbstract_i01B_za6YBtyCnQk8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-size: 9pt">Current assets</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_402_eus-gaap--CashAndCashEquivalentsAtCarryingValue_i02I_pp0p0_d0_zF0wOhPl06Ue" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; width: 55%; text-align: left"><span style="font-size: 9pt">Cash and cash equivalents</span></td><td style="width: 2%"><span style="font-size: 9pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-size: 9pt">$</span></td><td style="width: 11%; text-align: right"><span style="font-size: 9pt">484,161</span></td><td style="width: 1%; text-align: left"><span style="font-size: 9pt"> </span></td><td style="width: 2%"><span style="font-size: 9pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-size: 9pt">$</span></td><td style="width: 11%; text-align: right"><span style="font-size: 9pt">–</span></td><td style="width: 1%; text-align: left"><span style="font-size: 9pt"> </span></td><td style="width: 2%"><span style="font-size: 9pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-size: 9pt">$</span></td><td style="width: 11%; text-align: right"><span style="font-size: 9pt">484,161</span></td><td style="width: 1%; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_401_eus-gaap--AccountsReceivableNetCurrent_i02I_pp0p0_d0_zgynJUc6HwRb" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Accounts receivable</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">144,509</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(102,568</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">41,941</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40D_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_i02I_pp0p0_zsJKsrShUXM3" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Prepaid expenses and other current assets</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">651,573</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(497,317</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">154,256</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40C_ecustom--FinancialAssetsAtFairValueThroughProfitOrLoss_i02I_pp0p0_d0_zOp35NdVbF6e" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Financial assets at fair value through profit or loss</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">210</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">–</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">210</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40A_eus-gaap--AssetsCurrent_i01I_pp0p0_z9taxttGSKRh" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Total current assets</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">1,280,453</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">(599,885</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">680,568</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_401_eus-gaap--EquityMethodInvestments_i01I_pp0p0_d0_zymPy6mN1Iu8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Equity method investments</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">27,206</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">27,206</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_405_eus-gaap--PropertyPlantAndEquipmentNet_i01I_pp0p0_zwSAS0VuXzjh" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Property and equipment, net</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">1,391,845</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(66,015</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">1,325,830</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_400_eus-gaap--FinanceLeaseRightOfUseAsset_i01I_pp0p0_d0_zGk7wuFRUPe2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Right-of-use assets</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">43,453</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">43,453</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40C_eus-gaap--IntangibleAssetsNetExcludingGoodwill_i01I_pp0p0_d0_zzk4S6YcCMea" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Intangible asset, net</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">97,825</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">97,825</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40E_eus-gaap--GoodwillFairValueDisclosure_i01I_pp0p0_d0_zhuPorlz2Kg" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt"><span style="font-size: 9pt">Goodwill</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">2,077,728</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(1,351,703</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">726,025</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40D_eus-gaap--OtherAssetsNoncurrent_i01I_pp0p0_d0_zqHk8A5Nfbwe" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Other non-current assets</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">7,505</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">(349</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">7,156</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_403_eus-gaap--Assets_iI_pp0p0_zBFK49FvCLQj" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt"><span style="font-size: 9pt">Total assets</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt">4,882,562</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt">(1,974,499</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt">2,908,063</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40E_eus-gaap--LiabilitiesAndStockholdersEquityAbstract_iB_zsQWHiEJnW4a" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left"><span style="font-size: 9pt">LIABILITIES AND EQUITY</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_401_eus-gaap--LiabilitiesAbstract_i01B_z3TshS2TNmK3" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold"><span style="font-size: 9pt">Liabilities</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40A_eus-gaap--LiabilitiesCurrentAbstract_i02B_zYl00udIkow2" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left"><span style="font-size: 9pt">Current liabilities</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_400_eus-gaap--AccruedIncomeTaxesCurrent_i03I_pp0p0_zdKh2TwDc025" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Income tax payable</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt">$</span></td><td style="text-align: right"><span style="font-size: 9pt">25,126</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt">$</span></td><td style="text-align: right"><span style="font-size: 9pt">110,669</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt">$</span></td><td style="text-align: right"><span style="font-size: 9pt">135,795</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_403_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_i03I_pp0p0_zDyPQXaocEd" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Accrued expenses and other liabilities</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">455,796</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(7,448</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">448,348</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_406_eus-gaap--DividendsPayableCurrent_i03I_pp0p0_d0_zXk5b2MurKv9" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Dividend payable</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">54,312</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">54,312</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40E_ecustom--DueToRelatedPartiesCurrent1_i03I_pp0p0_d0_zMSsIY3ZKZs8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Due to related parties</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">27,116</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">27,116</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_401_eus-gaap--FinanceLeaseLiabilityCurrent_i03I_pp0p0_d0_zisDWmM9fP3l" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Financial lease liabilities - current</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">6,652</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">6,652</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40F_eus-gaap--DerivativeLiabilitiesCurrent_i03I_pp0p0_d0_zg7IC4Hr1s19" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Warrant liability</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">76,847</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">–</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">76,847</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_403_eus-gaap--LiabilitiesCurrent_i02TI_pp0p0_zRbf1c137A82" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Total current liabilities</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">639,197</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">109,873</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">749,070</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40D_eus-gaap--LongTermDebtNoncurrent_i02I_pp0p0_d0_zNEMIF1lwyt" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Long-term secured other borrowing</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">23,786</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(23,786</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_407_eus-gaap--FinanceLeaseLiabilityNoncurrent_i02I_pp0p0_d0_zP2SigGA1HNh" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Lease liability</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">–</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">24,383</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">24,383</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40B_eus-gaap--Liabilities_i01I_pp0p0_zh1f7eOrQB29" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Total liabilities</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">662,983</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">110,470</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">773,453</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_409_eus-gaap--CommitmentsAndContingencies_i01I_pp0p0_zzhDf3cMyrt6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-size: 9pt">Commitments and contingencies</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0990">–</span></span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0992">–</span></span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_400_eus-gaap--StockholdersEquityAbstract_iB_zci6R5oDTF1l" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold"><span style="font-size: 9pt">Equity</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_404_eus-gaap--CommonStockValue_i01I_pp0p0_zJr3eP1UtMO9" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -10pt; padding-left: 20pt; text-align: left"><span style="font-size: 9pt">Common stock ($0.001 par value; authorized 200,000,000 shares; 481,121 shares and 468,251 shares issued and outstanding as of December 31, 2025 and 2024, respectively, as adjusted for the 1-for-30 reverse stock split effected on July 6, 2026)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">14,047</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(13,579</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">468</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40D_eus-gaap--PreferredStockValue_i01I_pp0p0_d0_zhgW7ha52X67" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-indent: -10pt; padding-left: 20pt; text-align: left"><span style="font-size: 9pt">Preferred stock ($0.001 par value; authorized 10,000,000 shares; Series A Preferred Stock, 2,000,000 shares authorized, 80,000 shares issued and outstanding as of December 31, 2025 and 2024)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">80</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">80</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_409_eus-gaap--AdditionalPaidInCapital_i01I_pp0p0_zKzeO7upkhm8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Additional paid-in capital</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">25,200,265</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">13,579</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">25,213,844</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40B_eus-gaap--OtherAdditionalCapital_i01I_pp0p0_d0_ztFaiPznnMF3" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Statutory and other reserves</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">191,219</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">191,219</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_403_eus-gaap--RetainedEarningsAccumulatedDeficit_i01I_pp0p0_zE89KGhS9u9h" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Accumulated losses</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(21,238,881</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(2,096,572</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(23,335,453</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr id="xdx_406_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_i01I_pp0p0_zFncJ6wuM1s1" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Accumulated other comprehensive income</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">12,415</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">11,603</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">24,018</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40A_eus-gaap--StockholdersEquity_i01I_pp0p0_zAePoB87zBPb" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left"><span style="font-size: 9pt">Total Nocera, Inc.’s stockholders’ equity</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">4,179,145</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(2,084,969</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">2,094,176</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_406_eus-gaap--MinorityInterest_i01I_pp0p0_d0_zMbswoT0BZQ1" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Non-controlling interests</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">40,434</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">–</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">40,434</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_401_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_i01I_pp0p0_zHTIhRYUHiEd" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Total equity</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">4,219,579</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">(2,084,969</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">2,134,610</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40D_eus-gaap--LiabilitiesAndStockholdersEquity_iI_pp0p0_zWTalKN3JXr5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt"><span style="font-size: 9pt">Total liabilities and equity</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt">4,882,562</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt">(1,974,499</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt">2,908,063</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(RESTATED)</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(Stated in US Dollars except for Number of Shares)</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9pt; text-align: center"><b> </b></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RESTATEMENT OF PREVIOUSLY ISSUED INTERIM FINANCIAL STATEMENTS (Details - Consolidated statement of operations and comprehensive loss)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.1pt; padding-left: 10pt"><b></b></td><td> </td> <td style="text-align: left"> </td><td id="xdx_495_20240101__20241231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zJHIFY2I91Ld" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_491_20240101__20241231__srt--RestatementAxis__srt--RestatementAdjustmentMember_z0ftbTkkrff2" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49C_20240101__20241231_zG2Ipq8W3FSk" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td colspan="11" style="text-align: center"><span style="font-size: 9pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="font-size: 9pt"> </span></td> <td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt">For the year ended December 31, 2024</span></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="font-size: 9pt"> </span></td><td style="font-weight: bold"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="font-weight: bold; text-align: center"><span style="font-size: 9pt">As Reported</span></td><td><span style="font-size: 9pt"> </span></td> <td colspan="3" style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-size: 9pt"><b>Restatement</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p></td><td style="font-weight: bold"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="font-weight: bold; text-align: center"><span style="font-size: 9pt">As Restated</span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"><span style="font-size: 9pt"><b> </b></span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt"><b> </b></span></td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt"><b>(Audited)</b></span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt"><b> </b></span></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-size: 9pt"><b>Adjustments</b></span></td> <td style="padding-bottom: 1pt"><span style="font-size: 9pt"><b> </b></span></td> <td style="padding-bottom: 1pt"><span style="font-size: 9pt"><b> </b></span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt"><b>(Audited)</b></span></td> <td style="padding-bottom: 1pt"><span style="font-size: 9pt"><b> </b></span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td colspan="3"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td colspan="3" style="text-align: right"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td colspan="3"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40A_eus-gaap--Revenues_d0_zaNRcJI2HNS" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 55%; text-align: left"><span style="font-size: 9pt">Net sales</span></td><td style="width: 2%"><span style="font-size: 9pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-size: 9pt">$</span></td><td style="width: 11%; text-align: right"><span style="font-size: 9pt">17,013,132</span></td><td style="width: 1%; text-align: left"><span style="font-size: 9pt"> </span></td><td style="width: 2%"><span style="font-size: 9pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-size: 9pt">$</span></td><td style="width: 11%; text-align: right"><span style="font-size: 9pt">(4,890,187</span></td><td style="width: 1%; text-align: left">)<span style="font-size: 9pt"> </span></td><td style="width: 2%"><span style="font-size: 9pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-size: 9pt">$</span></td><td style="width: 11%; text-align: right"><span style="font-size: 9pt">12,122,945</span></td><td style="width: 1%; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40B_eus-gaap--CostOfGoodsAndServicesSold_iN_pp0p0_di0_zf9ny0UI0Rmi" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"><span style="font-size: 9pt">Cost of sales</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">(16,678,871</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">4,826,633</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">(11,852,238</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr id="xdx_409_eus-gaap--GrossProfit_pp0p0_d0_zdk5ajvOdqV" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Gross profit</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">334,261</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">(63,554</span></td><td style="padding-bottom: 1pt; text-align: left">)<span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">270,707</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_402_eus-gaap--OperatingExpensesAbstract_iB_zcG7R2TmpiX6" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left"><span style="font-size: 9pt">Operating expenses</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40D_eus-gaap--GoodwillImpairmentLoss_i01N_pp0p0_di0_zwEbzn2TyGc8" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.1pt; padding-left: 10pt"><span style="font-size: 9pt">Impairment of goodwill</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(1,159,172</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(1,351,703</span></td><td style="text-align: left">)<span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(2,510,875</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr id="xdx_40F_eus-gaap--GeneralAndAdministrativeExpense_i01N_pp0p0_di0_z8beujrFDuH7" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: -0.1pt; padding-left: 10pt"><span style="font-size: 9pt">General and administrative expenses</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(2,135,336</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(313,461</span></td><td style="text-align: left">)<span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(2,448,797</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr id="xdx_40E_ecustom--ShareBasedCompensationExpense_i01N_pp0p0_di0_zYLwJJQG8pcl" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-indent: -0.1pt; padding-left: 10pt"><span style="font-size: 9pt">Share based compensation</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">–</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">(60,831</span></td><td style="padding-bottom: 1pt; text-align: left">)<span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">(60,831</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr id="xdx_40F_eus-gaap--OperatingExpenses_iN_pp0p0_di0_zzZFcLLQ8anc" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Total operating expenses</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">(3,294,508</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right">(1,725,995</td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">) </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">(5,020,503</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_400_eus-gaap--OtherNonoperatingIncomeExpenseAbstract_iB_ztIbEE6wblUc" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left"><span style="font-size: 9pt">Other (expenses) income, net</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_409_eus-gaap--NonoperatingIncomeExpense_i01_pp0p0_d0_zA6P5k0x1vjd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Other income</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">690,514</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">188</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">690,702</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_407_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_pp0p0_d0_z31pOLExWJ8e" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left"><span style="font-size: 9pt">Net loss before income taxes</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(2,269,733</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(1,789,361</span></td><td style="text-align: left">)<span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(4,059,094</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxExpenseBenefit_iN_pp0p0_di0_ziAXFX617xNf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Income tax expenses</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">(124,070</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">(110,506</span></td><td style="padding-bottom: 1pt; text-align: left">)<span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">(234,576</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr id="xdx_406_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_pp0p0_d0_zNNDuKABbgF7" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left"><span style="font-size: 9pt">Net loss from continuing operations</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(2,393,803</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(1,899,867</span></td><td style="text-align: left">)<span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(4,293,670</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_403_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntityAbstract_iB_zmjqekgjTPG1" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left"><span style="font-size: 9pt">Net loss from discontinued operations</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_407_ecustom--DisposalGroupNotDiscontinuedOperationGainLossOnDisposal1_d0_zOGiyVVouqcb" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Loss on disposal</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"><span style="font-size: 9pt">–</span></span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40E_eus-gaap--DiscontinuedOperationGainLossOnDisposalOfDiscontinuedOperationNetOfTax_d0_z34hUgRMuHii" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Loss from discontinued operations</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">(196,705</span></td><td style="padding-bottom: 1pt; text-align: left">)<span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">(196,705</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr id="xdx_40C_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTax_d0_zTJppncNe27l" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left"><span style="font-size: 9pt">Net (loss) gain from discontinued operations</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right">–</td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right">(196,705</td><td style="text-align: left"><span style="font-size: 9pt">) </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(196,705</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_407_eus-gaap--NetIncomeLoss_iT_pp0p0_d0_z9b0ONPfXrGi" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left"><span style="font-size: 9pt">Net loss</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(2,393,803</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(2,096,572</span></td><td style="text-align: left">)<span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(4,490,375</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr id="xdx_40D_eus-gaap--DividendsPreferredStock_iN_pp0p0_di0_zgIa3XrL69n3" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Less: Preferred dividend</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(16,000</span></td><td style="text-align: left"><span style="font-size: 9pt">) </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(16,000</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr id="xdx_40F_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_iN_pp0p0_di0_zQbFYYKVWutc" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Less: Net income attributable to non-controlling interests</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">39,342</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">–</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">39,342</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40E_ecustom--NetIncomeLoss1_pp0p0_d0_zR0K8rMh1vgf" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt"><span style="font-size: 9pt">Net loss attributable to Nocera Shareholders</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt">(2,354,461</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right">(2,112,872</td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">) </span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt">(4,467,033</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_408_eus-gaap--ComprehensiveIncomeNetOfTaxAbstract_iB_zN6JtpHvoZol" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left"><span style="font-size: 9pt">Other Comprehensive loss</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_406_eus-gaap--NetIncomeLoss_d0_zNS42Q7hmuf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left"><span style="font-size: 9pt">Net loss</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(2,393,803</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right">(2,096,572</td><td style="text-align: left"><span style="font-size: 9pt">) </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(4,490,375</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr id="xdx_409_eus-gaap--OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_d0_znrudfu3E6S2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Foreign currency translation income (loss)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">86,491</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right">(11,603</td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">) </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">74,888</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40D_ecustom--TotalComprehensiveLoss_pp0p0_d0_zudVcB2fbid4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left"><span style="font-size: 9pt">Total comprehensive loss</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(2,307,312</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right">(2,108,355</td><td style="text-align: left"><span style="font-size: 9pt">) </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(4,415,487</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_409_eus-gaap--ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest_iN_pp0p0_di0_z55eG6YsXJy5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Less: Net loss attributable to non-controlling interest</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">39,342</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">39,342</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_405_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToNoncontrollingInterest_iN_pp0p0_di0_zRkSLE52o7rh" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Less: Foreign currency translation loss attributable to non-controlling interest</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">4,549</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">–</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">4,549</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_405_eus-gaap--ComprehensiveIncomeNetOfTax_pp0p0_d0_zrpr9RKrPV57" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt"><span style="font-size: 9pt">Comprehensive loss attributable to Nocera Shareholders</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt">(2,263,421</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt">(2,108,175</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">) </span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt">(4,371,596</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt"><span style="font-size: 9pt">Loss per share – basic and diluted</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_906_eus-gaap--EarningsPerShareBasic_c20240101__20241231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zg7nGZvq9Zka" title="Loss per share- basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90F_eus-gaap--EarningsPerShareDiluted_c20240101__20241231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_znH41iWYv4M3" title="Loss per share- diluted">(0.1807</span></span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90B_eus-gaap--EarningsPerShareBasic_c20240101__20241231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zxVHM9Auykb1" title="Loss per share- basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_905_eus-gaap--EarningsPerShareDiluted_c20240101__20241231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_z0PFly8Lwpxh" title="Loss per share- diluted">(9.3591</span></span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_908_eus-gaap--EarningsPerShareBasic_c20240101__20241231_zJsf0zRtw2e2" title="Loss per share- basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_908_eus-gaap--EarningsPerShareDiluted_c20240101__20241231_zV6uAWuiGJY2" title="Loss per share- diluted">(9.5398</span></span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 9pt">Net loss per share from continuing operations – basic and diluted</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90C_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_d0_c20240101__20241231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zV3I1nFMAYce" title="Net loss per share from continuing operations - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_903_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_d0_c20240101__20241231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_z942qwzVXlEa" title="Net loss per share from continuing operations - diluted">–</span></span></span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_901_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_c20240101__20241231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zEfcPvqYzL9d" title="Net loss per share from continuing operations - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_909_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_c20240101__20241231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zkQffAiVT1Mi" title="Net loss per share from continuing operations - diluted">(9.1696</span></span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90A_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_c20240101__20241231_zegjIgtXSIyh" title="Net loss per share from continuing operations - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_908_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_c20240101__20241231_zvHoRyPtyNh6" title="Net loss per share from continuing operations - diluted">(9.1696</span></span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 9pt">Net loss per share from discontinued operations – basic and diluted</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_907_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare_d0_c20240101__20241231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zueyHvCOBz85" title="Net (loss) income per share from discontinued operations - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_900_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare_d0_c20240101__20241231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zJIMYdllInFb" title="Net (loss) income per share from discontinued operations - diluted">–</span></span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90E_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare_c20240101__20241231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zRU5rBjGx6ui" title="Net (loss) income per share from discontinued operations - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_908_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare_c20240101__20241231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zQMufdFWVEq9" title="Net (loss) income per share from discontinued operations - diluted">(0.3702</span></span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90B_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare_c20240101__20241231_z0jHLbm1iO69" title="Net (loss) income per share from discontinued operations - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_901_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare_c20240101__20241231_z8KYHvyyUNp3" title="Net (loss) income per share from discontinued operations - diluted">(0.3702</span></span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold"><span style="font-size: 9pt">Weighted Average Shares Outstanding - Basic and Diluted*</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_905_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20240101__20241231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zBXWlAQIbpf6" title="Weighted average shares outstanding - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90A_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20240101__20241231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zeEYk3MbB4O3" title="Weighted average shares outstanding - diluted">13,249,705</span></span></span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90F_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20240101__20241231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zsh1vHX7R232" title="Weighted average shares outstanding - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_900_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20240101__20241231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zpEUhpch7ybb" title="Weighted average shares outstanding - diluted">(12,781,454</span></span></span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_903_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20240101__20241231_z3pLUmbtoLS9" title="Weighted average shares outstanding - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90D_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20240101__20241231_z4tU2u3L775j" title="Weighted average shares outstanding - diluted">468,251</span></span></span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">See notes to the condensed consolidated financial statements which are an integral part of these unaudited condensed financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">* Weighted average shares outstanding and net loss per share for all periods presented have been retroactively adjusted to reflect the 1-for-30 reverse stock split effected on July 6, 2026.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b> CONSOLIDATED STATEMENTS OF CASH FLOWS</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(RESTATED)</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(Stated in US Dollars except for Number of Shares)</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9pt; text-align: center"><b> </b></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RESTATEMENT OF PREVIOUSLY ISSUED INTERIM FINANCIAL STATEMENTS (Details - Consolidated statement of cash flow)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 10pt"><b></b></td><td> </td> <td style="text-align: left"> </td><td id="xdx_495_20240101__20241231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zD4NojvtJGr3" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_491_20240101__20241231__srt--RestatementAxis__srt--RestatementAdjustmentMember_zVzVaJ4QWy94" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49D_20240101__20241231_z7tGVWOhGGI" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the year ended December 31, 2024</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="font-size: 9pt"> </span></td><td style="font-weight: bold"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="font-weight: bold; text-align: center"><span style="font-size: 9pt">As Reported</span></td><td><span style="font-size: 9pt"> </span></td> <td colspan="3" style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-size: 9pt"><b>Restatement</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p></td><td style="font-weight: bold"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="font-weight: bold; text-align: center"><span style="font-size: 9pt">As Restated</span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"><span style="font-size: 9pt"><b> </b></span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt"><b> </b></span></td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt"><b>(Audited)</b></span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt"><b> </b></span></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-size: 9pt"><b>Adjustments</b></span></td> <td style="padding-bottom: 1pt"><span style="font-size: 9pt"><b> </b></span></td> <td style="padding-bottom: 1pt"><span style="font-size: 9pt"><b> </b></span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt"><b>(Audited)</b></span></td> <td style="padding-bottom: 1pt"><span style="font-size: 9pt"><b> </b></span></td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3"> </td></tr> <tr id="xdx_40C_eus-gaap--NetCashProvidedByUsedInOperatingActivitiesAbstract_iB_zmzZiLY2yfOa" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 55%; text-align: left">Cash flows from operating activities:</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--NetIncomeLoss_i01_pp0p0_zF28y4bLchj5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 10pt">Net loss</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(2,393,803</td><td style="text-align: left">) </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(2,096,572</td><td style="text-align: left">) </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(4,490,375</td><td style="text-align: left">) </td></tr> <tr id="xdx_40C_eus-gaap--AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_iB_zshkUwWC7iyd" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 10pt">Adjustments to reconcile net loss to net cash provided by operating activities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--GoodwillImpairmentLoss_i01_pp0p0_d0_zg9gFYiT4Ky2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt">Impairment of goodwill</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,159,172</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,351,703</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,510,875</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--GainLossOnDispositionOfAssets1_i01N_pp0p0_di0_zHw7SFVwyYfl" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-left: 20pt">Written off of property and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,044</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,044</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--Depreciation_i01_pp0p0_zazi5MRaGzHl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 20pt">Depreciation expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">126,501</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,787</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">134,288</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--AmortizationOfIntangibleAssets_i01_pp0p0_d0_zHSJYl9HG4o1" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 20pt">Amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,304</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,304</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--GainOnFairValueChangeOfFinancialAssetsHeldForTrading_i01N_pp0p0_di0_zXFPplURqANj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 20pt">Gain on fair value change of financial assets held for trading</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,270</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,270</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--AllocatedShareBasedCompensationExpense_i01_pp0p0_d0_zaV9RQ1Wmtwk" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-left: 20pt">Share-based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">60,831</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">60,831</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--IncreaseDecreaseInOtherOperatingAssetsAndLiabilitiesNetAbstract_iB_zabcZ0SfaTej" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Changes in operating assets and liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--IncreaseDecreaseInAccountsReceivable_i01N_pp0p0_di_zTKlriJrGwJd" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 21.3pt">Accounts receivable, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,440</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">105,955</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">128,395</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--IncreaseDecreaseInInventories_i01N_pp0p0_di0_zA4zX7CNzFK4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-indent: 10pt">Inventories</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">88,550</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">88,550</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_i01N_pp0p0_di0_zaWUOLiMvjn6" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; text-indent: 10pt">Prepaid expenses and other assets, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(94,888</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(94,888</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--IncreaseDecreaseInOtherNoncurrentAssets_i01N_pp0p0_di_zfohNeQVAjM8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; text-indent: 10pt">Other non-current assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(281</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">349</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">68</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--IncreaseDecreaseInDividendPayable_i01_pp0p0_d0_zKPlMAnlEEe2" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; text-indent: 10pt">Dividend payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities_i01_pp0p0_zcdFycL4l14k" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; text-indent: 10pt">Other payables and accrued liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">202,794</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(790</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">202,004</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--IncreaseDecreaseInAccruedTaxesPayable_i01_pp0p0_d0_zndpcH4lqsf5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; text-indent: 10pt">Income tax payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,210</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110,728</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">133,938</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--SubtractNoncashGainOnWarrantLiability_i01N_pp0p0_di0_zkTf8daw7Y1c" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 21.3pt">Subtract non-cash gain on warrant liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(797,269</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(797,269</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--NetCashProvidedByUsedInOperatingActivities_pp0p0_zgbXWEzbToNc" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Net cash (used in) operating activities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,574,709</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">497,796</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,072,505</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--NetCashProvidedByUsedInInvestingActivitiesAbstract_iB_zylmcULO6mSi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cash flows from investing activities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--PaymentsForProceedsFromProductiveAssets1_i01N_pp0p0_di0_zRCOJSEC5Qt7" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">Purchase of property and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(956</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">956</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--PaymentsForProceedsFromOtherInvestingActivities_i01N_pp0p0_di0_zjVwEKhGq6Ug" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Purchase of financial assets at FVTPL</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(206</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(206</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_ecustom--ProceedsFromDisposalOfFinancialAssetsAtFvtpl_i01_d0_z6u4MjcJWiaf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">Proceeds from disposal of financial assets at FVTPL</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">212,963</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">212,963</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--PaymentForAcquisitionOfRightofuseAssets_i01N_pp0p0_di0_zsOrSFG1L3Qg" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Payment for acquisition of right-of-use assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(15,336</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(15,336</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--NetCashProvidedByUsedInInvestingActivities_pp0p0_zrfx2IhcpDB8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Net cash provided by investing activities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">211,801</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(14,380</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">197,421</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--NetCashProvidedByUsedInFinancingActivitiesAbstract_iB_zoLeV6MPocm6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cash flows from financing activities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--ProceedsFromIssuanceOfCommonStock_i01_pp0p0_d0_zvVooDytHMpd" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 10pt">Proceeds from issuance of common stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,085,414</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">498,915</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,584,329</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--FinanceLeasePrincipalPayments_i01N_pp0p0_di0_zLjVN4JPQY43" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Payment of lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,750</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,750</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--ProceedsFromIssuanceOfSecuredDebt_i01_pp0p0_d0_zHRJyz4jkZtf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Payment for secured other borrowings</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(478,361</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(478,361</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--NetCashProvidedByUsedInFinancingActivities_pp0p0_z5WC32EtOtle" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Net cash provided by financing activities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">597,053</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">504,165</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,101,218</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_pp0p0_znDCOcRmgi7e" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Net effect of exchange rate changes on cash and cash equivalents</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">20,436</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,011</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">28,447</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_pp0p0_d0_zMCvp8JJS47j" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net increase/(decrease) in cash and cash equivalents</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(745,419</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(745,419</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iS_pp0p0_d0_zuLcRsASizog" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Cash and cash equivalents at beginning of year</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,229,580</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,229,580</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iE_pp0p0_d0_zcNQW3KZvh74" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Cash and cash equivalents at end of year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">484,161</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">484,161</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>CONSOLIDATED BALANCE SHEETS </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(RESTATED)</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(Stated in US Dollars except for Number of Shares)</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RESTATEMENT OF PREVIOUSLY ISSUED INTERIM FINANCIAL STATEMENTS (Details - Consolidated balance sheet )"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> <span style="font-size: 9pt"> <span></span></span> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_490_20251231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_z4E0HdmuxIk" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_491_20251231__srt--RestatementAxis__srt--RestatementAdjustmentMember_zkFoJDWNOCxd" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_490_20251231_zlIt6NB9F9Bd" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="font-size: 9pt"> </span></td> <td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt">For the years ended December 31, 2025</span></td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"><span style="font-size: 9pt"> </span></td><td style="font-weight: bold"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="font-weight: bold; text-align: center"><span style="font-size: 9pt">As Reported</span></td><td><span style="font-size: 9pt"> </span></td> <td colspan="3" style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-size: 9pt"><b>Restatement</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></p></td><td style="font-weight: bold"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="font-weight: bold; text-align: center"><span style="font-size: 9pt">As Restated</span></td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"><span style="font-size: 9pt"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt">(Audited)</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt">Adjustments</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt">(Audited)</span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td colspan="3"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td colspan="3" style="text-align: right"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td colspan="3"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_404_eus-gaap--AssetsAbstract_iB_zj4sovHWGaB3" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold"><span style="font-size: 9pt">ASSETS</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40C_eus-gaap--AssetsCurrentAbstract_i01B_zcsSDLJDHtPe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-size: 9pt">Current assets</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_402_eus-gaap--CashAndCashEquivalentsAtCarryingValue_i02I_pp0p0_d0_zlS9R0bkHHQi" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 55%; text-align: left; text-indent: 10pt"><span style="font-size: 9pt">Cash and cash equivalents</span></td><td style="width: 2%"><span style="font-size: 9pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-size: 9pt">$</span></td><td style="width: 11%; text-align: right"><span style="font-size: 9pt">7,952,180</span></td><td style="width: 1%; text-align: left"><span style="font-size: 9pt"> </span></td><td style="width: 2%"><span style="font-size: 9pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-size: 9pt">$</span></td><td style="width: 11%; text-align: right"><span style="font-size: 9pt">–</span></td><td style="width: 1%; text-align: left"><span style="font-size: 9pt"> </span></td><td style="width: 2%"><span style="font-size: 9pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-size: 9pt">$</span></td><td style="width: 11%; text-align: right"><span style="font-size: 9pt">7,952,180</span></td><td style="width: 1%; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_408_eus-gaap--AccountsReceivableNetCurrent_i02I_pp0p0_d0_zC8zyNniXoPg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 10pt"><span style="font-size: 9pt">Accounts receivable</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_403_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_i02I_pp0p0_d0_zxJ6uZr3E8Ch" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 10pt"><span style="font-size: 9pt">Prepaid expenses and other current assets</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">317,162</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">317,162</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40B_ecustom--FinancialAssetsAtFairValueThroughProfitOrLoss_i02I_pp0p0_d0_zoffd298rJBk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 10pt"><span style="font-size: 9pt">Financial assets at fair value through profit or loss</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_400_eus-gaap--AssetsCurrent_i01I_pp0p0_d0_zsliY2mKeWai" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left"><span style="font-size: 9pt">Total current assets</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">8,269,342</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">8,269,342</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_406_eus-gaap--EquityMethodInvestments_i01I_pp0p0_d0_zmnAMvri4h6c" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Equity method investments</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">924,152</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">924,152</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentNet_i01I_pp0p0_d0_z2CloBt06utl" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Property and equipment, net</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">882,783</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">882,783</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_406_eus-gaap--FinanceLeaseRightOfUseAsset_i01I_pp0p0_d0_zIxbUqAmFBDb" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Right-of-use assets</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">34,942</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">34,942</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40C_eus-gaap--IntangibleAssetsNetExcludingGoodwill_i01I_pp0p0_d0_z7huMDweEcUk" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Intangible asset, net</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40C_eus-gaap--GoodwillFairValueDisclosure_i01I_pp0p0_d0_zQ94yUEApUR6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt"><span style="font-size: 9pt">Goodwill</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_400_eus-gaap--OtherAssetsNoncurrent_i01I_pp0p0_d0_zLkvA1deCxs1" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; text-align: left; text-indent: 10pt"><span style="font-size: 9pt">Other non-current assets</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">–</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">–</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_409_eus-gaap--Assets_iI_pp0p0_d0_zdASpSRdllq8" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-size: 9pt">Total assets</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt">10,111,219</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt">–</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt">10,111,219</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40C_eus-gaap--LiabilitiesAndStockholdersEquityAbstract_iB_d0_zQjDSir4PQ6i" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left"><span style="font-size: 9pt">LIABILITIES AND EQUITY</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_407_eus-gaap--LiabilitiesAbstract_i01B_zXQShhpK2YF" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold"><span style="font-size: 9pt">Liabilities</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_409_eus-gaap--LiabilitiesCurrentAbstract_i02B_zxO698pZmhJa" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left"><span style="font-size: 9pt">Current liabilities</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_409_eus-gaap--AccruedIncomeTaxesCurrent_i03I_pp0p0_d0_zOFPwkKM6as2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Income tax payable</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt">$</span></td><td style="text-align: right"><span style="font-size: 9pt">336,936</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt">$</span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt">$</span></td><td style="text-align: right"><span style="font-size: 9pt">336,936</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40A_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_i03I_pp0p0_d0_z0YstSs5DwY4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Accrued expenses and other liabilities</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">121,961</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">121,961</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_401_eus-gaap--DividendsPayableCurrent_i03I_pp0p0_d0_zebqi0WZH4Ud" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Dividend payable</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">177,326</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">177,326</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_405_ecustom--DueToRelatedPartiesCurrent1_i03I_pp0p0_d0_zPLrLcGRKazg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Due to related parties</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">23,565</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">23,565</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40E_eus-gaap--FinanceLeaseLiabilityCurrent_i03I_pp0p0_d0_z4VPCbjlL0d8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Financial lease liabilities - current</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">7,398</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">7,398</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_402_eus-gaap--DerivativeLiabilitiesCurrent_i03I_pp0p0_d0_zFuRxaZMSGv9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 10pt"><span style="font-size: 9pt">Warrant liability</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">25,859</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">25,859</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_408_eus-gaap--LiabilitiesCurrent_i02I_pp0p0_zaaTfBeOcG4f" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-size: 9pt">Total current liabilities</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">685,647</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">7,398</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">693,045</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40C_ecustom--FinancialLiabilityAtFvtpl_i02I_pp0p0_d0_zGbrBOJ2yPu" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left"><span style="font-size: 9pt">Financial Liability at FVTPL</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">7,205,666</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">7,205,666</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_405_eus-gaap--FinanceLeaseLiabilityNoncurrent_i02I_pp0p0_d0_zDP8Va8xQjxl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 10pt"><span style="font-size: 9pt">Lease liability</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">25,641</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(7,398</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">18,243</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_406_eus-gaap--Liabilities_i01I_pp0p0_d0_zjG8j8UoMOFd" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left"><span style="font-size: 9pt">Total liabilities</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">7,916,954</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">7,916,954</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_402_eus-gaap--CommitmentsAndContingencies_i01I_pp0p0_zp7jwapabUJd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-size: 9pt">Commitments and contingencies (Note 20)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl1451">–</span></span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40C_eus-gaap--TemporaryEquityAbstract_i01B_pp0p0_zvLB4luvMMW9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left"><span style="font-size: 9pt">Mezzanine Equity</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -10pt; padding-left: 20pt; text-align: left"><span style="font-size: 9pt">9.00% Convertible preferred stock ($0.001 par value; Series B Preferred Stock, 1,000,000 shares authorized, 3,500 shares issued and outstanding as of December 31, 2025)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td id="xdx_987_ecustom--TemporaryEquityValueExcludingAdditionalPaidInCapital1_i01I_c20251231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zSoOUqGcZqoh" style="text-align: right" title="Convertible preferred stock ($0.001 par value; Series B Preferred Stock, 1,000,000 shares authorized, 3,500 shares issued and outstanding as of December 31, 2025)"><span style="font-size: 9pt">2,635,000</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td id="xdx_983_ecustom--TemporaryEquityValueExcludingAdditionalPaidInCapital1_i01I_d0_c20251231__srt--RestatementAxis__srt--RestatementAdjustmentMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zURsMeWd6MBa" style="text-align: right" title="Convertible preferred stock ($0.001 par value; Series B Preferred Stock, 1,000,000 shares authorized, 3,500 shares issued and outstanding as of December 31, 2025)"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td id="xdx_984_ecustom--TemporaryEquityValueExcludingAdditionalPaidInCapital1_i01I_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z3QkiSO7Th93" style="text-align: right" title="Convertible preferred stock ($0.001 par value; Series B Preferred Stock, 1,000,000 shares authorized, 3,500 shares issued and outstanding as of December 31, 2025)"><span style="font-size: 9pt">2,635,000</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40C_eus-gaap--TemporaryEquityValueExcludingAdditionalPaidInCapital_iI_d0_zsxa007MVBL8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left"><span style="font-size: 9pt">Total mezzanine equity</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">2,635,000</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">2,635,000</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_406_eus-gaap--StockholdersEquityAbstract_iB_zBNeumLvaIUi" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold"><span style="font-size: 9pt">Equity</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_408_eus-gaap--CommonStockValue_iI_pp0p0_zLE0df5TaNp8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-indent: -10pt; padding-left: 20pt; text-align: left"><span style="font-size: 9pt">Common stock ($0.001 par value; authorized 200,000,000 shares; 481,121 shares and 468,251 shares issued and outstanding as of December 31, 2025 and 2024, respectively, as adjusted for the 1-for-30 reverse stock split effected on July 6, 2026)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">14,433</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(13,952</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">481</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_403_eus-gaap--PreferredStockValue_iI_pp0p0_d0_z3xJPJGm8lha" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -10pt; padding-left: 20pt; text-align: left"><span style="font-size: 9pt">Preferred stock ($0.001 par value; authorized 10,000,000 shares; Series A Preferred Stock, 2,000,000 shares authorized, 80,000 shares issued and outstanding as of December 31, 2025 and 2024)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">80</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">80</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_404_eus-gaap--AdditionalPaidInCapital_iI_pp0p0_zshhxH3zjcnj" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Additional paid-in capital</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">25,451,085</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">13,952</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">25,465,037</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_402_eus-gaap--OtherAdditionalCapital_iI_pp0p0_d0_z7MjvzydiwHf" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Statutory and other reserves</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">191,219</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">191,219</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40F_eus-gaap--RetainedEarningsAccumulatedDeficit_iI_pp0p0_d0_zZ7ahVrmzwnc" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Accumulated losses</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(26,188,471</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(26,188,471</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr id="xdx_40F_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iI_pp0p0_d0_zkC7QZyNToul" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 10pt"><span style="font-size: 9pt">Accumulated other comprehensive income</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">90,919</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">90,919</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_407_eus-gaap--StockholdersEquity_iI_pp0p0_d0_zP58kNW26jC9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left"><span style="font-size: 9pt">Total Nocera, Inc.’s stockholders’ equity</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(440,735</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(440,735</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr id="xdx_404_eus-gaap--MinorityInterest_iI_pp0p0_d0_zHtpmzvEVekl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-size: 9pt">Non-controlling interests</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_400_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iI_pp0p0_d0_zZ03hkTlyiMb" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-size: 9pt">Total equity</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">(440,735</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">–</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">(440,735</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr id="xdx_406_eus-gaap--LiabilitiesAndStockholdersEquity_iI_pp0p0_d0_zXgIjdvGveid" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-size: 9pt">Total liabilities, mezzanine equity, and equity</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt">10,111,219</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt">–</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt">10,111,219</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(RESTATED)</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(Stated in US Dollars except for Number of Shares)</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RESTATEMENT OF PREVIOUSLY ISSUED INTERIM FINANCIAL STATEMENTS (Details - Consolidated statement of operations and comprehensive loss)"> <tr style="vertical-align: bottom; background-color: White"> <td><b></b></td><td> </td> <td style="text-align: left"> </td><td id="xdx_498_20250101__20251231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zmJxAkB9htJb" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49A_20250101__20251231__srt--RestatementAxis__srt--RestatementAdjustmentMember_zjdUhW8MOoEb" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_497_20250101__20251231_z2wlL5HEK5L2" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended December 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"><span style="font-size: 9pt"> </span></td><td style="font-weight: bold"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="font-weight: bold; text-align: center"><span style="font-size: 9pt">As Reported</span></td><td><span style="font-size: 9pt"> </span></td> <td colspan="3" style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-size: 9pt"><b>Restatement</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></p></td><td style="font-weight: bold"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="font-weight: bold; text-align: center"><span style="font-size: 9pt">As Restated</span></td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"><span style="font-size: 9pt"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt">(Audited)</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt">Adjustments</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt">(Audited)</span></td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3"> </td></tr> <tr id="xdx_403_eus-gaap--Revenues_zXx47qtnscUg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 55%; text-align: left">Net sales</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">13,627,944</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">(2,597,349</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">11,030,595</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--CostOfGoodsAndServicesSold_iN_pp0p0_di_zu87usQUsOS" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Cost of sales</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(13,455,267</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,585,917</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(10,869,350</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--GrossProfit_pp0p0_zpLuTuojzOS1" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Gross profit</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">172,677</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(11,432</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">161,245</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--OperatingExpensesAbstract_iB_zNaHUm89lsK5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left">Operating expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--GoodwillImpairmentLoss_i01N_pp0p0_di0_zQesM7UdKcMk" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.1pt; padding-left: 10pt">Impairment of goodwill</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--GeneralAndAdministrativeExpense_i01N_pp0p0_di_zsoAJnlkr39" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: -0.1pt; padding-left: 10pt">General and administrative expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,842,170</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">286,401</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,555,769</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_ecustom--ShareBasedCompensationExpense_i01N_pp0p0_di0_zQYrBkgZkYo6" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-indent: -0.1pt; padding-left: 10pt">Share based compensation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(59,854</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(59,854</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--OperatingExpenses_iN_pp0p0_di_zPZJtfWIVbT4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total operating expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,842,170</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">226,547</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,615,623</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OtherNonoperatingIncomeExpenseAbstract_iB_zJiefAHTa4Ia" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left">Other (expenses) income, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--NonoperatingIncomeExpense_i01_pp0p0_z2PXD8HJBusf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Other income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">41,424</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">155,261</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">196,685</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_pp0p0_zjeI8Hi0wbm2" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left">Net loss before income taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,628,069</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">370,376</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,257,693</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--IncomeTaxExpenseBenefit_iN_pp0p0_di0_zRreHAT4kCGh" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Income tax expense</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(251,972</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(251,972</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_pp0p0_zcCLqPqQsLV2" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Net loss from continuing operations</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,666,836</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">157,171</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,509,665</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntityAbstract_iB_zrZHMIdZxYXc" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Net loss from discontinued operations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--DisposalGroupNotDiscontinuedOperationGainLossOnDisposal1_d0_z9VhQ25giMHi" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 10pt">Loss on disposal</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(67,660</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(87,603</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(155,263</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--DiscontinuedOperationGainLossOnDisposalOfDiscontinuedOperationNetOfTax_zbGsD5xTvGoe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 10pt">Loss from discontinued operations</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(145,545</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(69,568</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(215,113</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTax_z5ljVpeMgbh" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Net (loss) gain from discontinued operations</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(213,205</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(157,171</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(370,376</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--NetIncomeLoss_iT_pp0p0_d0_zg03Iz3JMuh5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left">Net loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,880,041</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,880,041</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--DividendsPreferredStock_iN_pp0p0_di0_z6YAtYUOZLf8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Less: Preferred dividend</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(123,014</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(123,014</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_iN_pp0p0_di0_z0yDVkGQY9o1" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Less: Net income attributable to non-controlling interests</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">43,023</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">43,023</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--NetIncomeLoss1_pp0p0_d0_zcePpKYeWVoj" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net loss attributable to Nocera Shareholders</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(2,960,032</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(2,960,032</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--ComprehensiveIncomeNetOfTaxAbstract_iB_zBtv8Xyz4ds6" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Other Comprehensive loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--NetIncomeLoss_d0_zrpHgHgBfLtf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left">Net loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,880,041</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,880,041</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_zBRYFwb0DgIk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 10pt">Foreign currency translation income (loss)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(66,901</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">136,391</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">69,490</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--TotalComprehensiveLoss_pp0p0_z6MeKx5RgwOa" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left">Total comprehensive loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,946,942</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">136,391</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,810,551</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest_iN_pp0p0_di0_z0xtrbvfQ5t8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">Less: Net loss attributable to non-controlling interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,023</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,023</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToNoncontrollingInterest_iN_pp0p0_di0_zu4gGX1Owmx4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Less: Foreign currency translation loss attributable to non-controlling interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,589</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,589</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--ComprehensiveIncomeNetOfTax_pp0p0_zZHqdqync6z9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Comprehensive loss attributable to Nocera Shareholders</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(2,906,508</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">136,931</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(2,770,117</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Loss per share – basic and diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90D_eus-gaap--EarningsPerShareBasic_c20250101__20251231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zbpznJpySovk" title="Loss per share- basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90F_eus-gaap--EarningsPerShareDiluted_c20250101__20251231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zPbneI2VxkJk" title="Loss per share- diluted">(0.2069</span></span></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90E_eus-gaap--EarningsPerShareBasic_c20250101__20251231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_z9if2coQryoh" title="Loss per share- basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_900_eus-gaap--EarningsPerShareDiluted_c20250101__20251231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zJS5XUV1gxq8" title="Loss per share- diluted">(5.9455</span></span></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_903_eus-gaap--EarningsPerShareBasic_c20250101__20251231_zwkCA49DC031" title="Loss per share- basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_906_eus-gaap--EarningsPerShareDiluted_c20250101__20251231_zUrZwXDkIvZ3" title="Loss per share- diluted">(6.1524</span></span></td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 10pt">Net loss per share from continuing operations – basic and diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_902_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_c20250101__20251231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zfpjBwWefOxb" title="Net loss per share from continuing operations - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90F_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_c20250101__20251231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_znxsGHpH33Ub" title="Net loss per share from continuing operations - diluted">(0.1920</span></span></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90F_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_c20250101__20251231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zrpLV1pBFHDa" title="Net loss per share from continuing operations - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_909_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_c20250101__20251231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_z0MPPEGOD2Nb" title="Net loss per share from continuing operations - diluted">(5.1906</span></span></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_905_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_c20250101__20251231_zCA1iWfagDjj" title="Net loss per share from continuing operations - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90E_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_c20250101__20251231_zgiCx57Wfei8" title="Net loss per share from continuing operations - diluted">(5.3826</span></span></td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 10pt">Net (loss) income per share from discontinued operations – basic and diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_906_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare_c20250101__20251231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zgg2u2vxxd02" title="Net (loss) income per share from discontinued operations - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_909_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare_c20250101__20251231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zHDouUwJ8CDa" title="Net (loss) income per share from discontinued operations - diluted">(0.0149</span></span></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90D_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare_c20250101__20251231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zdNGYoI6mzKe" title="Net (loss) income per share from discontinued operations - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90A_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare_c20250101__20251231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zK5Dqpimic0f" title="Net (loss) income per share from discontinued operations - diluted">(0.7549</span></span></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_909_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare_c20250101__20251231_zlf47eddXHw2" title="Net (loss) income per share from discontinued operations - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_909_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare_c20250101__20251231_z5iDqw4ZQ6Gg" title="Net (loss) income per share from discontinued operations - diluted">(0.7698</span></span></td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Weighted Average Shares Outstanding - Basic and Diluted*</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_905_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20250101__20251231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_za8LdYYzTOde" title="Weighted average shares outstanding - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90A_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20250101__20251231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zMl1q89rXwD3" title="Weighted average shares outstanding - diluted">14,433,630</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_908_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20250101__20251231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zFGL2iFdUdZ7" title="Weighted average shares outstanding - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90E_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20250101__20251231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zKy8cgG3DTO2" title="Weighted average shares outstanding - diluted">(13,952,509</span></span></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90D_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20250101__20251231_zsfnRovJFx7" title="Weighted average shares outstanding - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90B_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20250101__20251231_z0WtEuQwJRUi" title="Weighted average shares outstanding - diluted">481,121</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="margin-top: 0; margin-bottom: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">See notes to the condensed consolidated financial statements which are an integral part of these unaudited condensed financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: top; text-align: left"> <td style="text-align: center; width: 2%">*</td> <td style="width: 98%">Weighted average shares outstanding and net loss per share for all periods presented have been retroactively adjusted to reflect the 1-for-30 reverse stock split effected on July 6, 2026.</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>CONSOLIDATED STATEMENTS OF CASH FLOWS</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(RESTATED)</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(Stated in US Dollars except for Number of Shares)</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RESTATEMENT OF PREVIOUSLY ISSUED INTERIM FINANCIAL STATEMENTS (Details - Consolidated statement of cash flow)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 10pt"><b></b></td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20250101__20251231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zhVm8q7KkdT6" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_495_20250101__20251231__srt--RestatementAxis__srt--RestatementAdjustmentMember_zFd8d88UVgOi" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49A_20250101__20251231_zhpY07SeKKnd" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended December 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"><span style="font-size: 9pt"> </span></td><td style="font-weight: bold"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="font-weight: bold; text-align: center"><span style="font-size: 9pt">As Reported</span></td><td><span style="font-size: 9pt"> </span></td> <td colspan="3" style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-size: 9pt"><b>Restatement</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></p></td><td style="font-weight: bold"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="font-weight: bold; text-align: center"><span style="font-size: 9pt">As Restated</span></td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"><span style="font-size: 9pt"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt">(Audited)</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt">Adjustments</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt">(Audited)</span></td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3"> </td></tr> <tr id="xdx_408_eus-gaap--NetCashProvidedByUsedInOperatingActivitiesAbstract_iB_ziNWJQzsA0d6" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Cash flows from operating activities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--NetIncomeLoss_i01_pp0p0_d0_zx7AedWpUunl" style="vertical-align: bottom; background-color: White"> <td style="width: 55%; text-align: left; text-indent: 10pt">Net loss</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">(2,880,041</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">(2,880,041</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_iB_zoMKkbGIb0w3" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">Adjustments to reconcile net loss to net cash provided by operating activities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--GoodwillImpairmentLoss_i01_pp0p0_d0_zvGvoATTOlKb" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt">Impairment of goodwill<br/> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--TradingGainsLosses_i01N_pp0p0_di0_zjb5he5ZSqPl" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-left: 20pt">Net gain on financial liabilities at FVTPL</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(144,290</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(144,290</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--Depreciation_i01_pp0p0_d0_zVaXEara6399" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 20pt">Depreciation expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">210,524</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">210,524</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--AmortizationOfIntangibleAssets_i01_pp0p0_d0_zMX8et8GhWe8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-indent: 10pt">Amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,304</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,304</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--GainOnDisposalOfSyMedia_i01N_pp0p0_di0_zUfWQ20WrV0h" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; text-indent: 10pt">Gain on disposal of SY Media</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(87,603</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(87,603</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_ecustom--LossOnDisposalOfMeixin_i01_pp0p0_d0_z8Z9ziEsWFoa" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 20pt; text-align: left">Loss on disposal of Meixin</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">155,263</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">155,263</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--ShareOfProfitlossOfAssociates_i01_pp0p0_d0_zFu42ANddkU4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-indent: 10pt">Share of (profit)/loss of associates</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(24,152</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(24,152</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_ecustom--GainOnFairValueChangeOfFinancialAssetsHeldForTrading_i01N_pp0p0_di0_zMTcjeO6FzOb" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; text-indent: 10pt">Gain on fair value change of financial assets held for trading</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--AllocatedShareBasedCompensationExpense_i01_pp0p0_d0_zFnJmMmlrsE" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; text-indent: 10pt">Share-based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">59,854</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">59,854</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--OtherAdjustmentItems_i01_pp0p0_d0_zn4e5HemFKTk" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; text-indent: 10pt">Other Adjustment Items</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">115,813</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">115,813</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--OtherAdjustmentsOfOperatingActivities_i01_pp0p0_d0_zMVujrmaf5p7" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-indent: 10pt">Other</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">782</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(782</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncreaseDecreaseInOtherOperatingAssetsAndLiabilitiesNetAbstract_iB_zVWt3HyD6X59" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 10pt">Changes in operating assets and liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--IncreaseDecreaseInAccountsReceivable_i01N_pp0p0_di0_zDYKbTbJgJIc" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; text-indent: 10pt">Accounts receivable, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,042</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,042</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--IncreaseDecreaseInInventories_i01N_pp0p0_di0_zrGqTSmN2Sc1" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-indent: 10pt">Inventories</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--IncreaseDecreaseInDueToRelatedPartiesCurrent_i01_pp0p0_d0_zMFOHiiHH2li" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; text-indent: 10pt">Advance to suppliers</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,672</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,672</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_i01N_pp0p0_di0_ziyW1VUDjafi" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; text-indent: 10pt">Prepaid expenses and other assets, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">125,660</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">125,660</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncreaseDecreaseInOtherNoncurrentAssets_i01N_pp0p0_di0_z9bsCv4rOx3b" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; text-indent: 10pt">Other non-current assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,669</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,669</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--IncreaseDecreaseInDividendPayable_i01_pp0p0_d0_zSGtuQaNMzY3" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; text-indent: 10pt">Dividend payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">123,014</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">123,014</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--IncreaseDecreaseInCustomerAdvances_i01_pp0p0_d0_zr8PXuj0Mgk9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 20pt">Advanced from customers</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(74,077</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(74,077</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities_i01_pp0p0_zBIdtdWZGroh" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 20pt">Other payables and accrued liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(242,028</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(119,431</td><td style="text-align: left">) </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(361,459</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--IncreaseDecreaseInAccruedTaxesPayable_i01_pp0p0_d0_zCAGGrlO7BW" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 20pt">Income tax payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">201,180</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">201,180</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--SubtractNoncashGainOnWarrantLiability_i01N_pp0p0_di0_z1zYjEAngAF6" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 20pt">Subtract non-cash gain on warrant liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(50,179</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(50,179</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--IncreaseDecreaseInContractWithCustomerLiability_i01_pp0p0_d0_zKJVNCrJseGg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 20pt">Advance receipts</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">270</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">270</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--NetCashProvidedByUsedInOperatingActivities_pp0p0_zFCGKoPQdSB3" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Net cash (used in) provided by operating activities from operations</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,585,122</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,583</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,581,539</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--NetCashProvidedByUsedInInvestingActivitiesAbstract_iB_zVMN0e1Ivyh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cash flows from investing activities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--PaymentsForProceedsFromProductiveAssets1_i01N_pp0p0_di0_z2lRcURdXmR5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 10pt">Purchase of property and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--PaymentsForProceedsFromOtherInvestingActivities_i01N_pp0p0_di0_z0mEh6OBqrk1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 10pt">Purchase of financial assets at FVTPL</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--ProceedsFromDisposalOfFinancialAssetsAtFvtpl_i01_d0_zPo1mqsOZQv" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 10pt">Proceeds from disposal of financial assets at FVTPL</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">213</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">213</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--ProceedsFromDivestitureOfInterestInSubsidiariesAndAffiliates_i01_d0_zqclDn0UOQ4a" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 10pt">Proceeds from Disposal of subsidiary</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">781,672</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">781,672</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--OtherPaymentsToAcquireBusinesses_i01N_pp0p0_di0_zF9lhFnEXuFl" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-indent: 10pt">Acquisition of associate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(900,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(900,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_ecustom--PaymentForAcquisitionOfRightofuseAssets_i01N_pp0p0_di0_zq5MlRjuqCNa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 10pt">Payment for acquisition of right-of-use assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--NetCashProvidedByUsedInInvestingActivities_pp0p0_d0_z7DtXrqTjPOa" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Net cash (used in) provided by investing activities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(118,115</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(118,115</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--NetCashProvidedByUsedInFinancingActivitiesAbstract_iB_z9owrXQUel1l" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cash flows from financing activities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--ProceedsFromIssuanceOfCommonStock_i01_pp0p0_d0_zMvzmzg7cvaf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 10pt">Proceeds from issuance of common stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">251,700</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">251,700</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--ProceedsFromIssuanceOfPreferredStockAndPreferenceStock_i01_pp0p0_d0_zcDE87zLHxmd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 10pt">Proceeds from issuance of preferred stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,635,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,635,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--ProceedsFromConvertibleDebt_i01_pp0p0_d0_zptL1ES4MKdb" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 10pt">Proceeds from issuance of convertible notes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,280,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,280,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--FinanceLeasePrincipalPayments_i01N_pp0p0_di0_z0tYu9dtxya7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 10pt">Payment of lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,796</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">363</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,433</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--ProceedsFromIssuanceOfSecuredDebt_i01_pp0p0_d0_zN7tYij3Y4I9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 10pt">Proceeds from secured other borrowings</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(516</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(516</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--NetCashProvidedByUsedInFinancingActivities_pp0p0_zfo4myZIWwu1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net cash provided by financing activities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,159,388</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">363</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,159,751</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_pp0p0_zAqXSDJqz4ad" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Effect of exchange rate changes on cash and cash equivalents from operations</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(11,868</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">19,790</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,922</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_pp0p0_d0_zRj6lQt0hE0g" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Net increase/(decrease) in cash and cash equivalents</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,468,019</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,468,019</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iS_pp0p0_d0_zEY7j3L6bBVe" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Cash and cash equivalents at beginning of year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">484,161</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">484,161</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iE_pp0p0_d0_zTpECrj4Ndq7" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-align: left">Cash and cash equivalents at end of year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,952,180</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,952,180</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A3_zaiEfYQR7rPd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--ScheduleOfErrorCorrectionsAndPriorPeriodAdjustmentsTextBlock_zJfMM3bPlolg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RESTATEMENT OF PREVIOUSLY ISSUED INTERIM FINANCIAL STATEMENTS (Details - Restatement financial statements)"> <tr style="vertical-align: bottom"> <td><span style="font-size: 9pt"> <span id="xdx_8B2_zJCXxwIW9tc9" style="display: none">Schedule of impact of restatement on affected financial statement</span></span></td><td style="font-weight: bold"><span style="font-size: 9pt"> </span></td> <td style="font-weight: bold; text-align: center"><span style="font-size: 9pt"> </span></td> <td id="xdx_49D_20241231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zslVHGHVhiJc" style="font-weight: bold; text-align: center"><span style="font-size: 9pt"> </span></td> <td style="font-weight: bold; text-align: center"><span style="font-size: 9pt"> </span></td> <td style="font-weight: bold; text-align: center"><span style="font-size: 9pt"> </span></td> <td style="font-weight: bold; text-align: center"><span style="font-size: 9pt"> </span></td> <td id="xdx_49A_20241231__srt--RestatementAxis__srt--RestatementAdjustmentMember_z7yx1GvFgt4a" style="font-weight: bold; text-align: center"><span style="font-size: 9pt"> </span></td> <td style="font-weight: bold; text-align: center"><span style="font-size: 9pt"> </span></td> <td style="font-weight: bold; text-align: center"><span style="font-size: 9pt"> </span></td> <td style="font-weight: bold; text-align: center"><span style="font-size: 9pt"> </span></td> <td id="xdx_49B_20241231_zjfDVpP5zDYk" style="font-weight: bold; text-align: center"><span style="font-size: 9pt"> </span></td> <td style="font-weight: bold; text-align: center"><span style="font-size: 9pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="font-size: 9pt"> </span></td> <td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt">December 31, 2024</span></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="font-size: 9pt"> </span></td><td style="font-weight: bold"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="font-weight: bold; text-align: center"><span style="font-size: 9pt">As Reported</span></td><td><span style="font-size: 9pt"> </span></td> <td colspan="3" style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-size: 9pt"><b>Restatement</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p></td><td style="font-weight: bold"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="font-weight: bold; text-align: center"><span style="font-size: 9pt">As Restated</span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"><span style="font-size: 9pt"><b> </b></span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt"><b> </b></span></td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt"><b>(Audited)</b></span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt"><b> </b></span></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-size: 9pt"><b>Adjustments</b></span></td> <td style="padding-bottom: 1pt"><span style="font-size: 9pt"><b> </b></span></td> <td style="padding-bottom: 1pt"><span style="font-size: 9pt"><b> </b></span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt"><b>(Audited)</b></span></td> <td style="padding-bottom: 1pt"><span style="font-size: 9pt"><b> </b></span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td colspan="3"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td colspan="3" style="text-align: right"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td colspan="3"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_407_eus-gaap--AssetsAbstract_iB_zdW6nhaWyLAj" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold"><span style="font-size: 9pt">ASSETS</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_409_eus-gaap--AssetsCurrentAbstract_i01B_za6YBtyCnQk8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-size: 9pt">Current assets</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_402_eus-gaap--CashAndCashEquivalentsAtCarryingValue_i02I_pp0p0_d0_zF0wOhPl06Ue" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; width: 55%; text-align: left"><span style="font-size: 9pt">Cash and cash equivalents</span></td><td style="width: 2%"><span style="font-size: 9pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-size: 9pt">$</span></td><td style="width: 11%; text-align: right"><span style="font-size: 9pt">484,161</span></td><td style="width: 1%; text-align: left"><span style="font-size: 9pt"> </span></td><td style="width: 2%"><span style="font-size: 9pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-size: 9pt">$</span></td><td style="width: 11%; text-align: right"><span style="font-size: 9pt">–</span></td><td style="width: 1%; text-align: left"><span style="font-size: 9pt"> </span></td><td style="width: 2%"><span style="font-size: 9pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-size: 9pt">$</span></td><td style="width: 11%; text-align: right"><span style="font-size: 9pt">484,161</span></td><td style="width: 1%; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_401_eus-gaap--AccountsReceivableNetCurrent_i02I_pp0p0_d0_zgynJUc6HwRb" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Accounts receivable</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">144,509</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(102,568</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">41,941</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40D_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_i02I_pp0p0_zsJKsrShUXM3" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Prepaid expenses and other current assets</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">651,573</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(497,317</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">154,256</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40C_ecustom--FinancialAssetsAtFairValueThroughProfitOrLoss_i02I_pp0p0_d0_zOp35NdVbF6e" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Financial assets at fair value through profit or loss</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">210</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">–</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">210</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40A_eus-gaap--AssetsCurrent_i01I_pp0p0_z9taxttGSKRh" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Total current assets</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">1,280,453</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">(599,885</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">680,568</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_401_eus-gaap--EquityMethodInvestments_i01I_pp0p0_d0_zymPy6mN1Iu8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Equity method investments</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">27,206</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">27,206</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_405_eus-gaap--PropertyPlantAndEquipmentNet_i01I_pp0p0_zwSAS0VuXzjh" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Property and equipment, net</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">1,391,845</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(66,015</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">1,325,830</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_400_eus-gaap--FinanceLeaseRightOfUseAsset_i01I_pp0p0_d0_zGk7wuFRUPe2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Right-of-use assets</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">43,453</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">43,453</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40C_eus-gaap--IntangibleAssetsNetExcludingGoodwill_i01I_pp0p0_d0_zzk4S6YcCMea" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Intangible asset, net</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">97,825</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">97,825</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40E_eus-gaap--GoodwillFairValueDisclosure_i01I_pp0p0_d0_zhuPorlz2Kg" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt"><span style="font-size: 9pt">Goodwill</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">2,077,728</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(1,351,703</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">726,025</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40D_eus-gaap--OtherAssetsNoncurrent_i01I_pp0p0_d0_zqHk8A5Nfbwe" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Other non-current assets</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">7,505</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">(349</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">7,156</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_403_eus-gaap--Assets_iI_pp0p0_zBFK49FvCLQj" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt"><span style="font-size: 9pt">Total assets</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt">4,882,562</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt">(1,974,499</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt">2,908,063</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40E_eus-gaap--LiabilitiesAndStockholdersEquityAbstract_iB_zsQWHiEJnW4a" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left"><span style="font-size: 9pt">LIABILITIES AND EQUITY</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_401_eus-gaap--LiabilitiesAbstract_i01B_z3TshS2TNmK3" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold"><span style="font-size: 9pt">Liabilities</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40A_eus-gaap--LiabilitiesCurrentAbstract_i02B_zYl00udIkow2" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left"><span style="font-size: 9pt">Current liabilities</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_400_eus-gaap--AccruedIncomeTaxesCurrent_i03I_pp0p0_zdKh2TwDc025" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Income tax payable</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt">$</span></td><td style="text-align: right"><span style="font-size: 9pt">25,126</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt">$</span></td><td style="text-align: right"><span style="font-size: 9pt">110,669</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt">$</span></td><td style="text-align: right"><span style="font-size: 9pt">135,795</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_403_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_i03I_pp0p0_zDyPQXaocEd" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Accrued expenses and other liabilities</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">455,796</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(7,448</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">448,348</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_406_eus-gaap--DividendsPayableCurrent_i03I_pp0p0_d0_zXk5b2MurKv9" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Dividend payable</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">54,312</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">54,312</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40E_ecustom--DueToRelatedPartiesCurrent1_i03I_pp0p0_d0_zMSsIY3ZKZs8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Due to related parties</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">27,116</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">27,116</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_401_eus-gaap--FinanceLeaseLiabilityCurrent_i03I_pp0p0_d0_zisDWmM9fP3l" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Financial lease liabilities - current</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">6,652</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">6,652</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40F_eus-gaap--DerivativeLiabilitiesCurrent_i03I_pp0p0_d0_zg7IC4Hr1s19" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Warrant liability</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">76,847</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">–</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">76,847</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_403_eus-gaap--LiabilitiesCurrent_i02TI_pp0p0_zRbf1c137A82" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Total current liabilities</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">639,197</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">109,873</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">749,070</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40D_eus-gaap--LongTermDebtNoncurrent_i02I_pp0p0_d0_zNEMIF1lwyt" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Long-term secured other borrowing</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">23,786</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(23,786</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_407_eus-gaap--FinanceLeaseLiabilityNoncurrent_i02I_pp0p0_d0_zP2SigGA1HNh" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Lease liability</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">–</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">24,383</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">24,383</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40B_eus-gaap--Liabilities_i01I_pp0p0_zh1f7eOrQB29" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Total liabilities</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">662,983</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">110,470</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">773,453</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_409_eus-gaap--CommitmentsAndContingencies_i01I_pp0p0_zzhDf3cMyrt6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-size: 9pt">Commitments and contingencies</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0990">–</span></span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0992">–</span></span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_400_eus-gaap--StockholdersEquityAbstract_iB_zci6R5oDTF1l" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold"><span style="font-size: 9pt">Equity</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_404_eus-gaap--CommonStockValue_i01I_pp0p0_zJr3eP1UtMO9" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -10pt; padding-left: 20pt; text-align: left"><span style="font-size: 9pt">Common stock ($0.001 par value; authorized 200,000,000 shares; 481,121 shares and 468,251 shares issued and outstanding as of December 31, 2025 and 2024, respectively, as adjusted for the 1-for-30 reverse stock split effected on July 6, 2026)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">14,047</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(13,579</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">468</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40D_eus-gaap--PreferredStockValue_i01I_pp0p0_d0_zhgW7ha52X67" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-indent: -10pt; padding-left: 20pt; text-align: left"><span style="font-size: 9pt">Preferred stock ($0.001 par value; authorized 10,000,000 shares; Series A Preferred Stock, 2,000,000 shares authorized, 80,000 shares issued and outstanding as of December 31, 2025 and 2024)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">80</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">80</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_409_eus-gaap--AdditionalPaidInCapital_i01I_pp0p0_zKzeO7upkhm8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Additional paid-in capital</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">25,200,265</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">13,579</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">25,213,844</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40B_eus-gaap--OtherAdditionalCapital_i01I_pp0p0_d0_ztFaiPznnMF3" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Statutory and other reserves</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">191,219</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">191,219</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_403_eus-gaap--RetainedEarningsAccumulatedDeficit_i01I_pp0p0_zE89KGhS9u9h" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Accumulated losses</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(21,238,881</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(2,096,572</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(23,335,453</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr id="xdx_406_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_i01I_pp0p0_zFncJ6wuM1s1" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Accumulated other comprehensive income</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">12,415</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">11,603</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">24,018</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40A_eus-gaap--StockholdersEquity_i01I_pp0p0_zAePoB87zBPb" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left"><span style="font-size: 9pt">Total Nocera, Inc.’s stockholders’ equity</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">4,179,145</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(2,084,969</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">2,094,176</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_406_eus-gaap--MinorityInterest_i01I_pp0p0_d0_zMbswoT0BZQ1" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Non-controlling interests</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">40,434</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">–</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">40,434</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_401_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_i01I_pp0p0_zHTIhRYUHiEd" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Total equity</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">4,219,579</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">(2,084,969</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">2,134,610</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40D_eus-gaap--LiabilitiesAndStockholdersEquity_iI_pp0p0_zWTalKN3JXr5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt"><span style="font-size: 9pt">Total liabilities and equity</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt">4,882,562</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt">(1,974,499</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt">2,908,063</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(RESTATED)</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(Stated in US Dollars except for Number of Shares)</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9pt; text-align: center"><b> </b></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RESTATEMENT OF PREVIOUSLY ISSUED INTERIM FINANCIAL STATEMENTS (Details - Consolidated statement of operations and comprehensive loss)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.1pt; padding-left: 10pt"><b></b></td><td> </td> <td style="text-align: left"> </td><td id="xdx_495_20240101__20241231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zJHIFY2I91Ld" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_491_20240101__20241231__srt--RestatementAxis__srt--RestatementAdjustmentMember_z0ftbTkkrff2" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49C_20240101__20241231_zG2Ipq8W3FSk" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td colspan="11" style="text-align: center"><span style="font-size: 9pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="font-size: 9pt"> </span></td> <td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt">For the year ended December 31, 2024</span></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="font-size: 9pt"> </span></td><td style="font-weight: bold"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="font-weight: bold; text-align: center"><span style="font-size: 9pt">As Reported</span></td><td><span style="font-size: 9pt"> </span></td> <td colspan="3" style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-size: 9pt"><b>Restatement</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p></td><td style="font-weight: bold"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="font-weight: bold; text-align: center"><span style="font-size: 9pt">As Restated</span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"><span style="font-size: 9pt"><b> </b></span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt"><b> </b></span></td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt"><b>(Audited)</b></span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt"><b> </b></span></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-size: 9pt"><b>Adjustments</b></span></td> <td style="padding-bottom: 1pt"><span style="font-size: 9pt"><b> </b></span></td> <td style="padding-bottom: 1pt"><span style="font-size: 9pt"><b> </b></span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt"><b>(Audited)</b></span></td> <td style="padding-bottom: 1pt"><span style="font-size: 9pt"><b> </b></span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td colspan="3"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td colspan="3" style="text-align: right"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td colspan="3"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40A_eus-gaap--Revenues_d0_zaNRcJI2HNS" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 55%; text-align: left"><span style="font-size: 9pt">Net sales</span></td><td style="width: 2%"><span style="font-size: 9pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-size: 9pt">$</span></td><td style="width: 11%; text-align: right"><span style="font-size: 9pt">17,013,132</span></td><td style="width: 1%; text-align: left"><span style="font-size: 9pt"> </span></td><td style="width: 2%"><span style="font-size: 9pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-size: 9pt">$</span></td><td style="width: 11%; text-align: right"><span style="font-size: 9pt">(4,890,187</span></td><td style="width: 1%; text-align: left">)<span style="font-size: 9pt"> </span></td><td style="width: 2%"><span style="font-size: 9pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-size: 9pt">$</span></td><td style="width: 11%; text-align: right"><span style="font-size: 9pt">12,122,945</span></td><td style="width: 1%; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40B_eus-gaap--CostOfGoodsAndServicesSold_iN_pp0p0_di0_zf9ny0UI0Rmi" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"><span style="font-size: 9pt">Cost of sales</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">(16,678,871</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">4,826,633</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">(11,852,238</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr id="xdx_409_eus-gaap--GrossProfit_pp0p0_d0_zdk5ajvOdqV" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Gross profit</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">334,261</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">(63,554</span></td><td style="padding-bottom: 1pt; text-align: left">)<span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">270,707</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_402_eus-gaap--OperatingExpensesAbstract_iB_zcG7R2TmpiX6" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left"><span style="font-size: 9pt">Operating expenses</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40D_eus-gaap--GoodwillImpairmentLoss_i01N_pp0p0_di0_zwEbzn2TyGc8" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.1pt; padding-left: 10pt"><span style="font-size: 9pt">Impairment of goodwill</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(1,159,172</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(1,351,703</span></td><td style="text-align: left">)<span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(2,510,875</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr id="xdx_40F_eus-gaap--GeneralAndAdministrativeExpense_i01N_pp0p0_di0_z8beujrFDuH7" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: -0.1pt; padding-left: 10pt"><span style="font-size: 9pt">General and administrative expenses</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(2,135,336</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(313,461</span></td><td style="text-align: left">)<span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(2,448,797</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr id="xdx_40E_ecustom--ShareBasedCompensationExpense_i01N_pp0p0_di0_zYLwJJQG8pcl" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-indent: -0.1pt; padding-left: 10pt"><span style="font-size: 9pt">Share based compensation</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">–</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">(60,831</span></td><td style="padding-bottom: 1pt; text-align: left">)<span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">(60,831</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr id="xdx_40F_eus-gaap--OperatingExpenses_iN_pp0p0_di0_zzZFcLLQ8anc" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Total operating expenses</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">(3,294,508</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right">(1,725,995</td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">) </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">(5,020,503</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_400_eus-gaap--OtherNonoperatingIncomeExpenseAbstract_iB_ztIbEE6wblUc" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left"><span style="font-size: 9pt">Other (expenses) income, net</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_409_eus-gaap--NonoperatingIncomeExpense_i01_pp0p0_d0_zA6P5k0x1vjd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Other income</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">690,514</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">188</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">690,702</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_407_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_pp0p0_d0_z31pOLExWJ8e" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left"><span style="font-size: 9pt">Net loss before income taxes</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(2,269,733</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(1,789,361</span></td><td style="text-align: left">)<span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(4,059,094</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxExpenseBenefit_iN_pp0p0_di0_ziAXFX617xNf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Income tax expenses</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">(124,070</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">(110,506</span></td><td style="padding-bottom: 1pt; text-align: left">)<span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">(234,576</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr id="xdx_406_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_pp0p0_d0_zNNDuKABbgF7" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left"><span style="font-size: 9pt">Net loss from continuing operations</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(2,393,803</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(1,899,867</span></td><td style="text-align: left">)<span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(4,293,670</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_403_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntityAbstract_iB_zmjqekgjTPG1" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left"><span style="font-size: 9pt">Net loss from discontinued operations</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_407_ecustom--DisposalGroupNotDiscontinuedOperationGainLossOnDisposal1_d0_zOGiyVVouqcb" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Loss on disposal</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"><span style="font-size: 9pt">–</span></span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40E_eus-gaap--DiscontinuedOperationGainLossOnDisposalOfDiscontinuedOperationNetOfTax_d0_z34hUgRMuHii" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Loss from discontinued operations</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">(196,705</span></td><td style="padding-bottom: 1pt; text-align: left">)<span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">(196,705</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr id="xdx_40C_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTax_d0_zTJppncNe27l" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left"><span style="font-size: 9pt">Net (loss) gain from discontinued operations</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right">–</td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right">(196,705</td><td style="text-align: left"><span style="font-size: 9pt">) </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(196,705</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_407_eus-gaap--NetIncomeLoss_iT_pp0p0_d0_z9b0ONPfXrGi" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left"><span style="font-size: 9pt">Net loss</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(2,393,803</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(2,096,572</span></td><td style="text-align: left">)<span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(4,490,375</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr id="xdx_40D_eus-gaap--DividendsPreferredStock_iN_pp0p0_di0_zgIa3XrL69n3" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Less: Preferred dividend</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(16,000</span></td><td style="text-align: left"><span style="font-size: 9pt">) </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(16,000</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr id="xdx_40F_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_iN_pp0p0_di0_zQbFYYKVWutc" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Less: Net income attributable to non-controlling interests</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">39,342</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">–</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">39,342</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40E_ecustom--NetIncomeLoss1_pp0p0_d0_zR0K8rMh1vgf" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt"><span style="font-size: 9pt">Net loss attributable to Nocera Shareholders</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt">(2,354,461</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right">(2,112,872</td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">) </span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt">(4,467,033</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_408_eus-gaap--ComprehensiveIncomeNetOfTaxAbstract_iB_zN6JtpHvoZol" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left"><span style="font-size: 9pt">Other Comprehensive loss</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_406_eus-gaap--NetIncomeLoss_d0_zNS42Q7hmuf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left"><span style="font-size: 9pt">Net loss</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(2,393,803</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right">(2,096,572</td><td style="text-align: left"><span style="font-size: 9pt">) </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(4,490,375</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr id="xdx_409_eus-gaap--OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_d0_znrudfu3E6S2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Foreign currency translation income (loss)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">86,491</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right">(11,603</td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">) </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">74,888</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40D_ecustom--TotalComprehensiveLoss_pp0p0_d0_zudVcB2fbid4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left"><span style="font-size: 9pt">Total comprehensive loss</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(2,307,312</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right">(2,108,355</td><td style="text-align: left"><span style="font-size: 9pt">) </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(4,415,487</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_409_eus-gaap--ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest_iN_pp0p0_di0_z55eG6YsXJy5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Less: Net loss attributable to non-controlling interest</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">39,342</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">39,342</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_405_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToNoncontrollingInterest_iN_pp0p0_di0_zRkSLE52o7rh" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Less: Foreign currency translation loss attributable to non-controlling interest</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">4,549</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">–</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">4,549</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_405_eus-gaap--ComprehensiveIncomeNetOfTax_pp0p0_d0_zrpr9RKrPV57" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt"><span style="font-size: 9pt">Comprehensive loss attributable to Nocera Shareholders</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt">(2,263,421</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt">(2,108,175</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">) </span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt">(4,371,596</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt"><span style="font-size: 9pt">Loss per share – basic and diluted</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_906_eus-gaap--EarningsPerShareBasic_c20240101__20241231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zg7nGZvq9Zka" title="Loss per share- basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90F_eus-gaap--EarningsPerShareDiluted_c20240101__20241231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_znH41iWYv4M3" title="Loss per share- diluted">(0.1807</span></span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90B_eus-gaap--EarningsPerShareBasic_c20240101__20241231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zxVHM9Auykb1" title="Loss per share- basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_905_eus-gaap--EarningsPerShareDiluted_c20240101__20241231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_z0PFly8Lwpxh" title="Loss per share- diluted">(9.3591</span></span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_908_eus-gaap--EarningsPerShareBasic_c20240101__20241231_zJsf0zRtw2e2" title="Loss per share- basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_908_eus-gaap--EarningsPerShareDiluted_c20240101__20241231_zV6uAWuiGJY2" title="Loss per share- diluted">(9.5398</span></span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 9pt">Net loss per share from continuing operations – basic and diluted</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90C_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_d0_c20240101__20241231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zV3I1nFMAYce" title="Net loss per share from continuing operations - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_903_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_d0_c20240101__20241231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_z942qwzVXlEa" title="Net loss per share from continuing operations - diluted">–</span></span></span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_901_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_c20240101__20241231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zEfcPvqYzL9d" title="Net loss per share from continuing operations - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_909_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_c20240101__20241231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zkQffAiVT1Mi" title="Net loss per share from continuing operations - diluted">(9.1696</span></span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90A_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_c20240101__20241231_zegjIgtXSIyh" title="Net loss per share from continuing operations - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_908_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_c20240101__20241231_zvHoRyPtyNh6" title="Net loss per share from continuing operations - diluted">(9.1696</span></span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt"><span style="font-size: 9pt">Net loss per share from discontinued operations – basic and diluted</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_907_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare_d0_c20240101__20241231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zueyHvCOBz85" title="Net (loss) income per share from discontinued operations - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_900_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare_d0_c20240101__20241231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zJIMYdllInFb" title="Net (loss) income per share from discontinued operations - diluted">–</span></span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90E_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare_c20240101__20241231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zRU5rBjGx6ui" title="Net (loss) income per share from discontinued operations - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_908_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare_c20240101__20241231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zQMufdFWVEq9" title="Net (loss) income per share from discontinued operations - diluted">(0.3702</span></span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90B_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare_c20240101__20241231_z0jHLbm1iO69" title="Net (loss) income per share from discontinued operations - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_901_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare_c20240101__20241231_z8KYHvyyUNp3" title="Net (loss) income per share from discontinued operations - diluted">(0.3702</span></span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold"><span style="font-size: 9pt">Weighted Average Shares Outstanding - Basic and Diluted*</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_905_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20240101__20241231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zBXWlAQIbpf6" title="Weighted average shares outstanding - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90A_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20240101__20241231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zeEYk3MbB4O3" title="Weighted average shares outstanding - diluted">13,249,705</span></span></span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90F_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20240101__20241231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zsh1vHX7R232" title="Weighted average shares outstanding - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_900_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20240101__20241231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zpEUhpch7ybb" title="Weighted average shares outstanding - diluted">(12,781,454</span></span></span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_903_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20240101__20241231_z3pLUmbtoLS9" title="Weighted average shares outstanding - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90D_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20240101__20241231_z4tU2u3L775j" title="Weighted average shares outstanding - diluted">468,251</span></span></span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">See notes to the condensed consolidated financial statements which are an integral part of these unaudited condensed financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">* Weighted average shares outstanding and net loss per share for all periods presented have been retroactively adjusted to reflect the 1-for-30 reverse stock split effected on July 6, 2026.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b> CONSOLIDATED STATEMENTS OF CASH FLOWS</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(RESTATED)</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(Stated in US Dollars except for Number of Shares)</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9pt; text-align: center"><b> </b></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RESTATEMENT OF PREVIOUSLY ISSUED INTERIM FINANCIAL STATEMENTS (Details - Consolidated statement of cash flow)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 10pt"><b></b></td><td> </td> <td style="text-align: left"> </td><td id="xdx_495_20240101__20241231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zD4NojvtJGr3" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_491_20240101__20241231__srt--RestatementAxis__srt--RestatementAdjustmentMember_zVzVaJ4QWy94" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49D_20240101__20241231_z7tGVWOhGGI" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the year ended December 31, 2024</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="font-size: 9pt"> </span></td><td style="font-weight: bold"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="font-weight: bold; text-align: center"><span style="font-size: 9pt">As Reported</span></td><td><span style="font-size: 9pt"> </span></td> <td colspan="3" style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-size: 9pt"><b>Restatement</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p></td><td style="font-weight: bold"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="font-weight: bold; text-align: center"><span style="font-size: 9pt">As Restated</span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"><span style="font-size: 9pt"><b> </b></span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt"><b> </b></span></td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt"><b>(Audited)</b></span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt"><b> </b></span></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-size: 9pt"><b>Adjustments</b></span></td> <td style="padding-bottom: 1pt"><span style="font-size: 9pt"><b> </b></span></td> <td style="padding-bottom: 1pt"><span style="font-size: 9pt"><b> </b></span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt"><b>(Audited)</b></span></td> <td style="padding-bottom: 1pt"><span style="font-size: 9pt"><b> </b></span></td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3"> </td></tr> <tr id="xdx_40C_eus-gaap--NetCashProvidedByUsedInOperatingActivitiesAbstract_iB_zmzZiLY2yfOa" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 55%; text-align: left">Cash flows from operating activities:</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--NetIncomeLoss_i01_pp0p0_zF28y4bLchj5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 10pt">Net loss</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(2,393,803</td><td style="text-align: left">) </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(2,096,572</td><td style="text-align: left">) </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(4,490,375</td><td style="text-align: left">) </td></tr> <tr id="xdx_40C_eus-gaap--AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_iB_zshkUwWC7iyd" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 10pt">Adjustments to reconcile net loss to net cash provided by operating activities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--GoodwillImpairmentLoss_i01_pp0p0_d0_zg9gFYiT4Ky2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt">Impairment of goodwill</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,159,172</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,351,703</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,510,875</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--GainLossOnDispositionOfAssets1_i01N_pp0p0_di0_zHw7SFVwyYfl" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-left: 20pt">Written off of property and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,044</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,044</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--Depreciation_i01_pp0p0_zazi5MRaGzHl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 20pt">Depreciation expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">126,501</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,787</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">134,288</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--AmortizationOfIntangibleAssets_i01_pp0p0_d0_zHSJYl9HG4o1" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 20pt">Amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,304</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,304</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--GainOnFairValueChangeOfFinancialAssetsHeldForTrading_i01N_pp0p0_di0_zXFPplURqANj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 20pt">Gain on fair value change of financial assets held for trading</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,270</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,270</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--AllocatedShareBasedCompensationExpense_i01_pp0p0_d0_zaV9RQ1Wmtwk" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-left: 20pt">Share-based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">60,831</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">60,831</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--IncreaseDecreaseInOtherOperatingAssetsAndLiabilitiesNetAbstract_iB_zabcZ0SfaTej" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Changes in operating assets and liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--IncreaseDecreaseInAccountsReceivable_i01N_pp0p0_di_zTKlriJrGwJd" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 21.3pt">Accounts receivable, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,440</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">105,955</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">128,395</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--IncreaseDecreaseInInventories_i01N_pp0p0_di0_zA4zX7CNzFK4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-indent: 10pt">Inventories</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">88,550</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">88,550</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_i01N_pp0p0_di0_zaWUOLiMvjn6" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; text-indent: 10pt">Prepaid expenses and other assets, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(94,888</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(94,888</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--IncreaseDecreaseInOtherNoncurrentAssets_i01N_pp0p0_di_zfohNeQVAjM8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; text-indent: 10pt">Other non-current assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(281</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">349</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">68</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--IncreaseDecreaseInDividendPayable_i01_pp0p0_d0_zKPlMAnlEEe2" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; text-indent: 10pt">Dividend payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities_i01_pp0p0_zcdFycL4l14k" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; text-indent: 10pt">Other payables and accrued liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">202,794</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(790</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">202,004</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--IncreaseDecreaseInAccruedTaxesPayable_i01_pp0p0_d0_zndpcH4lqsf5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; text-indent: 10pt">Income tax payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,210</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110,728</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">133,938</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--SubtractNoncashGainOnWarrantLiability_i01N_pp0p0_di0_zkTf8daw7Y1c" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 21.3pt">Subtract non-cash gain on warrant liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(797,269</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(797,269</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--NetCashProvidedByUsedInOperatingActivities_pp0p0_zgbXWEzbToNc" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Net cash (used in) operating activities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,574,709</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">497,796</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,072,505</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--NetCashProvidedByUsedInInvestingActivitiesAbstract_iB_zylmcULO6mSi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cash flows from investing activities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--PaymentsForProceedsFromProductiveAssets1_i01N_pp0p0_di0_zRCOJSEC5Qt7" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">Purchase of property and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(956</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">956</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--PaymentsForProceedsFromOtherInvestingActivities_i01N_pp0p0_di0_zjVwEKhGq6Ug" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Purchase of financial assets at FVTPL</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(206</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(206</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_ecustom--ProceedsFromDisposalOfFinancialAssetsAtFvtpl_i01_d0_z6u4MjcJWiaf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">Proceeds from disposal of financial assets at FVTPL</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">212,963</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">212,963</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--PaymentForAcquisitionOfRightofuseAssets_i01N_pp0p0_di0_zsOrSFG1L3Qg" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Payment for acquisition of right-of-use assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(15,336</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(15,336</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--NetCashProvidedByUsedInInvestingActivities_pp0p0_zrfx2IhcpDB8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Net cash provided by investing activities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">211,801</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(14,380</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">197,421</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--NetCashProvidedByUsedInFinancingActivitiesAbstract_iB_zoLeV6MPocm6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cash flows from financing activities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--ProceedsFromIssuanceOfCommonStock_i01_pp0p0_d0_zvVooDytHMpd" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 10pt">Proceeds from issuance of common stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,085,414</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">498,915</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,584,329</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--FinanceLeasePrincipalPayments_i01N_pp0p0_di0_zLjVN4JPQY43" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Payment of lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,750</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,750</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--ProceedsFromIssuanceOfSecuredDebt_i01_pp0p0_d0_zHRJyz4jkZtf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Payment for secured other borrowings</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(478,361</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(478,361</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--NetCashProvidedByUsedInFinancingActivities_pp0p0_z5WC32EtOtle" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Net cash provided by financing activities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">597,053</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">504,165</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,101,218</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_pp0p0_znDCOcRmgi7e" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Net effect of exchange rate changes on cash and cash equivalents</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">20,436</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,011</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">28,447</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_pp0p0_d0_zMCvp8JJS47j" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net increase/(decrease) in cash and cash equivalents</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(745,419</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(745,419</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iS_pp0p0_d0_zuLcRsASizog" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Cash and cash equivalents at beginning of year</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,229,580</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,229,580</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iE_pp0p0_d0_zcNQW3KZvh74" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Cash and cash equivalents at end of year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">484,161</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">484,161</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>CONSOLIDATED BALANCE SHEETS </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(RESTATED)</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(Stated in US Dollars except for Number of Shares)</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RESTATEMENT OF PREVIOUSLY ISSUED INTERIM FINANCIAL STATEMENTS (Details - Consolidated balance sheet )"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> <span style="font-size: 9pt"> <span></span></span> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_490_20251231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_z4E0HdmuxIk" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_491_20251231__srt--RestatementAxis__srt--RestatementAdjustmentMember_zkFoJDWNOCxd" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_490_20251231_zlIt6NB9F9Bd" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="font-size: 9pt"> </span></td> <td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt">For the years ended December 31, 2025</span></td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"><span style="font-size: 9pt"> </span></td><td style="font-weight: bold"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="font-weight: bold; text-align: center"><span style="font-size: 9pt">As Reported</span></td><td><span style="font-size: 9pt"> </span></td> <td colspan="3" style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-size: 9pt"><b>Restatement</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></p></td><td style="font-weight: bold"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="font-weight: bold; text-align: center"><span style="font-size: 9pt">As Restated</span></td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"><span style="font-size: 9pt"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt">(Audited)</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt">Adjustments</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt">(Audited)</span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td colspan="3"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td colspan="3" style="text-align: right"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td colspan="3"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_404_eus-gaap--AssetsAbstract_iB_zj4sovHWGaB3" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold"><span style="font-size: 9pt">ASSETS</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40C_eus-gaap--AssetsCurrentAbstract_i01B_zcsSDLJDHtPe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-size: 9pt">Current assets</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_402_eus-gaap--CashAndCashEquivalentsAtCarryingValue_i02I_pp0p0_d0_zlS9R0bkHHQi" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 55%; text-align: left; text-indent: 10pt"><span style="font-size: 9pt">Cash and cash equivalents</span></td><td style="width: 2%"><span style="font-size: 9pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-size: 9pt">$</span></td><td style="width: 11%; text-align: right"><span style="font-size: 9pt">7,952,180</span></td><td style="width: 1%; text-align: left"><span style="font-size: 9pt"> </span></td><td style="width: 2%"><span style="font-size: 9pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-size: 9pt">$</span></td><td style="width: 11%; text-align: right"><span style="font-size: 9pt">–</span></td><td style="width: 1%; text-align: left"><span style="font-size: 9pt"> </span></td><td style="width: 2%"><span style="font-size: 9pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-size: 9pt">$</span></td><td style="width: 11%; text-align: right"><span style="font-size: 9pt">7,952,180</span></td><td style="width: 1%; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_408_eus-gaap--AccountsReceivableNetCurrent_i02I_pp0p0_d0_zC8zyNniXoPg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 10pt"><span style="font-size: 9pt">Accounts receivable</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_403_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_i02I_pp0p0_d0_zxJ6uZr3E8Ch" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 10pt"><span style="font-size: 9pt">Prepaid expenses and other current assets</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">317,162</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">317,162</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40B_ecustom--FinancialAssetsAtFairValueThroughProfitOrLoss_i02I_pp0p0_d0_zoffd298rJBk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 10pt"><span style="font-size: 9pt">Financial assets at fair value through profit or loss</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_400_eus-gaap--AssetsCurrent_i01I_pp0p0_d0_zsliY2mKeWai" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left"><span style="font-size: 9pt">Total current assets</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">8,269,342</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">8,269,342</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_406_eus-gaap--EquityMethodInvestments_i01I_pp0p0_d0_zmnAMvri4h6c" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Equity method investments</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">924,152</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">924,152</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentNet_i01I_pp0p0_d0_z2CloBt06utl" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Property and equipment, net</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">882,783</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">882,783</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_406_eus-gaap--FinanceLeaseRightOfUseAsset_i01I_pp0p0_d0_zIxbUqAmFBDb" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Right-of-use assets</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">34,942</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">34,942</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40C_eus-gaap--IntangibleAssetsNetExcludingGoodwill_i01I_pp0p0_d0_z7huMDweEcUk" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Intangible asset, net</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40C_eus-gaap--GoodwillFairValueDisclosure_i01I_pp0p0_d0_zQ94yUEApUR6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt"><span style="font-size: 9pt">Goodwill</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_400_eus-gaap--OtherAssetsNoncurrent_i01I_pp0p0_d0_zLkvA1deCxs1" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; text-align: left; text-indent: 10pt"><span style="font-size: 9pt">Other non-current assets</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">–</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">–</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_409_eus-gaap--Assets_iI_pp0p0_d0_zdASpSRdllq8" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-size: 9pt">Total assets</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt">10,111,219</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt">–</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt">10,111,219</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40C_eus-gaap--LiabilitiesAndStockholdersEquityAbstract_iB_d0_zQjDSir4PQ6i" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left"><span style="font-size: 9pt">LIABILITIES AND EQUITY</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_407_eus-gaap--LiabilitiesAbstract_i01B_zXQShhpK2YF" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold"><span style="font-size: 9pt">Liabilities</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_409_eus-gaap--LiabilitiesCurrentAbstract_i02B_zxO698pZmhJa" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left"><span style="font-size: 9pt">Current liabilities</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_409_eus-gaap--AccruedIncomeTaxesCurrent_i03I_pp0p0_d0_zOFPwkKM6as2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Income tax payable</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt">$</span></td><td style="text-align: right"><span style="font-size: 9pt">336,936</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt">$</span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt">$</span></td><td style="text-align: right"><span style="font-size: 9pt">336,936</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40A_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_i03I_pp0p0_d0_z0YstSs5DwY4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Accrued expenses and other liabilities</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">121,961</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">121,961</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_401_eus-gaap--DividendsPayableCurrent_i03I_pp0p0_d0_zebqi0WZH4Ud" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Dividend payable</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">177,326</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">177,326</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_405_ecustom--DueToRelatedPartiesCurrent1_i03I_pp0p0_d0_zPLrLcGRKazg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Due to related parties</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">23,565</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">23,565</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40E_eus-gaap--FinanceLeaseLiabilityCurrent_i03I_pp0p0_d0_z4VPCbjlL0d8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Financial lease liabilities - current</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">7,398</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">7,398</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_402_eus-gaap--DerivativeLiabilitiesCurrent_i03I_pp0p0_d0_zFuRxaZMSGv9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 10pt"><span style="font-size: 9pt">Warrant liability</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">25,859</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">25,859</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_408_eus-gaap--LiabilitiesCurrent_i02I_pp0p0_zaaTfBeOcG4f" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-size: 9pt">Total current liabilities</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">685,647</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">7,398</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">693,045</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40C_ecustom--FinancialLiabilityAtFvtpl_i02I_pp0p0_d0_zGbrBOJ2yPu" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left"><span style="font-size: 9pt">Financial Liability at FVTPL</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">7,205,666</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">7,205,666</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_405_eus-gaap--FinanceLeaseLiabilityNoncurrent_i02I_pp0p0_d0_zDP8Va8xQjxl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 10pt"><span style="font-size: 9pt">Lease liability</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">25,641</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(7,398</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">18,243</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_406_eus-gaap--Liabilities_i01I_pp0p0_d0_zjG8j8UoMOFd" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left"><span style="font-size: 9pt">Total liabilities</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">7,916,954</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">7,916,954</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_402_eus-gaap--CommitmentsAndContingencies_i01I_pp0p0_zp7jwapabUJd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-size: 9pt">Commitments and contingencies (Note 20)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl1451">–</span></span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40C_eus-gaap--TemporaryEquityAbstract_i01B_pp0p0_zvLB4luvMMW9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left"><span style="font-size: 9pt">Mezzanine Equity</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -10pt; padding-left: 20pt; text-align: left"><span style="font-size: 9pt">9.00% Convertible preferred stock ($0.001 par value; Series B Preferred Stock, 1,000,000 shares authorized, 3,500 shares issued and outstanding as of December 31, 2025)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td id="xdx_987_ecustom--TemporaryEquityValueExcludingAdditionalPaidInCapital1_i01I_c20251231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zSoOUqGcZqoh" style="text-align: right" title="Convertible preferred stock ($0.001 par value; Series B Preferred Stock, 1,000,000 shares authorized, 3,500 shares issued and outstanding as of December 31, 2025)"><span style="font-size: 9pt">2,635,000</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td id="xdx_983_ecustom--TemporaryEquityValueExcludingAdditionalPaidInCapital1_i01I_d0_c20251231__srt--RestatementAxis__srt--RestatementAdjustmentMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zURsMeWd6MBa" style="text-align: right" title="Convertible preferred stock ($0.001 par value; Series B Preferred Stock, 1,000,000 shares authorized, 3,500 shares issued and outstanding as of December 31, 2025)"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td id="xdx_984_ecustom--TemporaryEquityValueExcludingAdditionalPaidInCapital1_i01I_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z3QkiSO7Th93" style="text-align: right" title="Convertible preferred stock ($0.001 par value; Series B Preferred Stock, 1,000,000 shares authorized, 3,500 shares issued and outstanding as of December 31, 2025)"><span style="font-size: 9pt">2,635,000</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40C_eus-gaap--TemporaryEquityValueExcludingAdditionalPaidInCapital_iI_d0_zsxa007MVBL8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left"><span style="font-size: 9pt">Total mezzanine equity</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">2,635,000</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">2,635,000</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_406_eus-gaap--StockholdersEquityAbstract_iB_zBNeumLvaIUi" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold"><span style="font-size: 9pt">Equity</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_408_eus-gaap--CommonStockValue_iI_pp0p0_zLE0df5TaNp8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-indent: -10pt; padding-left: 20pt; text-align: left"><span style="font-size: 9pt">Common stock ($0.001 par value; authorized 200,000,000 shares; 481,121 shares and 468,251 shares issued and outstanding as of December 31, 2025 and 2024, respectively, as adjusted for the 1-for-30 reverse stock split effected on July 6, 2026)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">14,433</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(13,952</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">481</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_403_eus-gaap--PreferredStockValue_iI_pp0p0_d0_z3xJPJGm8lha" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -10pt; padding-left: 20pt; text-align: left"><span style="font-size: 9pt">Preferred stock ($0.001 par value; authorized 10,000,000 shares; Series A Preferred Stock, 2,000,000 shares authorized, 80,000 shares issued and outstanding as of December 31, 2025 and 2024)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">80</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">80</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_404_eus-gaap--AdditionalPaidInCapital_iI_pp0p0_zshhxH3zjcnj" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Additional paid-in capital</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">25,451,085</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">13,952</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">25,465,037</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_402_eus-gaap--OtherAdditionalCapital_iI_pp0p0_d0_z7MjvzydiwHf" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Statutory and other reserves</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">191,219</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">191,219</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_40F_eus-gaap--RetainedEarningsAccumulatedDeficit_iI_pp0p0_d0_zZ7ahVrmzwnc" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left"><span style="font-size: 9pt">Accumulated losses</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(26,188,471</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(26,188,471</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr id="xdx_40F_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iI_pp0p0_d0_zkC7QZyNToul" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 10pt"><span style="font-size: 9pt">Accumulated other comprehensive income</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">90,919</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">90,919</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_407_eus-gaap--StockholdersEquity_iI_pp0p0_d0_zP58kNW26jC9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left"><span style="font-size: 9pt">Total Nocera, Inc.’s stockholders’ equity</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(440,735</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">(440,735</span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr id="xdx_404_eus-gaap--MinorityInterest_iI_pp0p0_d0_zHtpmzvEVekl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-size: 9pt">Non-controlling interests</span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt"> </span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td><td><span style="font-size: 9pt"> </span></td> <td style="text-align: left"><span style="font-size: 9pt"> </span></td><td style="text-align: right"><span style="font-size: 9pt">–</span></td><td style="text-align: left"><span style="font-size: 9pt"> </span></td></tr> <tr id="xdx_400_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iI_pp0p0_d0_zZ03hkTlyiMb" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-size: 9pt">Total equity</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">(440,735</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">–</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 9pt"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 9pt">(440,735</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">)</span></td></tr> <tr id="xdx_406_eus-gaap--LiabilitiesAndStockholdersEquity_iI_pp0p0_d0_zXgIjdvGveid" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-size: 9pt">Total liabilities, mezzanine equity, and equity</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt">10,111,219</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt">–</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 9pt"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 9pt">10,111,219</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(RESTATED)</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(Stated in US Dollars except for Number of Shares)</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RESTATEMENT OF PREVIOUSLY ISSUED INTERIM FINANCIAL STATEMENTS (Details - Consolidated statement of operations and comprehensive loss)"> <tr style="vertical-align: bottom; background-color: White"> <td><b></b></td><td> </td> <td style="text-align: left"> </td><td id="xdx_498_20250101__20251231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zmJxAkB9htJb" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49A_20250101__20251231__srt--RestatementAxis__srt--RestatementAdjustmentMember_zjdUhW8MOoEb" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_497_20250101__20251231_z2wlL5HEK5L2" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended December 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"><span style="font-size: 9pt"> </span></td><td style="font-weight: bold"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="font-weight: bold; text-align: center"><span style="font-size: 9pt">As Reported</span></td><td><span style="font-size: 9pt"> </span></td> <td colspan="3" style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-size: 9pt"><b>Restatement</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></p></td><td style="font-weight: bold"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="font-weight: bold; text-align: center"><span style="font-size: 9pt">As Restated</span></td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"><span style="font-size: 9pt"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt">(Audited)</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt">Adjustments</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt">(Audited)</span></td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3"> </td></tr> <tr id="xdx_403_eus-gaap--Revenues_zXx47qtnscUg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 55%; text-align: left">Net sales</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">13,627,944</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">(2,597,349</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">11,030,595</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--CostOfGoodsAndServicesSold_iN_pp0p0_di_zu87usQUsOS" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Cost of sales</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(13,455,267</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,585,917</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(10,869,350</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--GrossProfit_pp0p0_zpLuTuojzOS1" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Gross profit</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">172,677</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(11,432</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">161,245</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--OperatingExpensesAbstract_iB_zNaHUm89lsK5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left">Operating expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--GoodwillImpairmentLoss_i01N_pp0p0_di0_zQesM7UdKcMk" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.1pt; padding-left: 10pt">Impairment of goodwill</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--GeneralAndAdministrativeExpense_i01N_pp0p0_di_zsoAJnlkr39" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: -0.1pt; padding-left: 10pt">General and administrative expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,842,170</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">286,401</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,555,769</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_ecustom--ShareBasedCompensationExpense_i01N_pp0p0_di0_zQYrBkgZkYo6" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-indent: -0.1pt; padding-left: 10pt">Share based compensation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(59,854</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(59,854</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--OperatingExpenses_iN_pp0p0_di_zPZJtfWIVbT4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total operating expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,842,170</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">226,547</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,615,623</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OtherNonoperatingIncomeExpenseAbstract_iB_zJiefAHTa4Ia" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left">Other (expenses) income, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--NonoperatingIncomeExpense_i01_pp0p0_z2PXD8HJBusf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Other income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">41,424</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">155,261</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">196,685</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_pp0p0_zjeI8Hi0wbm2" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left">Net loss before income taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,628,069</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">370,376</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,257,693</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--IncomeTaxExpenseBenefit_iN_pp0p0_di0_zRreHAT4kCGh" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Income tax expense</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(251,972</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(251,972</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_pp0p0_zcCLqPqQsLV2" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Net loss from continuing operations</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,666,836</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">157,171</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,509,665</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntityAbstract_iB_zrZHMIdZxYXc" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Net loss from discontinued operations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--DisposalGroupNotDiscontinuedOperationGainLossOnDisposal1_d0_z9VhQ25giMHi" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 10pt">Loss on disposal</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(67,660</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(87,603</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(155,263</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--DiscontinuedOperationGainLossOnDisposalOfDiscontinuedOperationNetOfTax_zbGsD5xTvGoe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 10pt">Loss from discontinued operations</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(145,545</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(69,568</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(215,113</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTax_z5ljVpeMgbh" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Net (loss) gain from discontinued operations</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(213,205</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(157,171</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(370,376</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--NetIncomeLoss_iT_pp0p0_d0_zg03Iz3JMuh5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left">Net loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,880,041</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,880,041</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--DividendsPreferredStock_iN_pp0p0_di0_z6YAtYUOZLf8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Less: Preferred dividend</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(123,014</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(123,014</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_iN_pp0p0_di0_z0yDVkGQY9o1" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Less: Net income attributable to non-controlling interests</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">43,023</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">43,023</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--NetIncomeLoss1_pp0p0_d0_zcePpKYeWVoj" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net loss attributable to Nocera Shareholders</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(2,960,032</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(2,960,032</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--ComprehensiveIncomeNetOfTaxAbstract_iB_zBtv8Xyz4ds6" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Other Comprehensive loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--NetIncomeLoss_d0_zrpHgHgBfLtf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left">Net loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,880,041</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,880,041</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_zBRYFwb0DgIk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 10pt">Foreign currency translation income (loss)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(66,901</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">136,391</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">69,490</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--TotalComprehensiveLoss_pp0p0_z6MeKx5RgwOa" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left">Total comprehensive loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,946,942</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">136,391</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,810,551</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest_iN_pp0p0_di0_z0xtrbvfQ5t8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">Less: Net loss attributable to non-controlling interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,023</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,023</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToNoncontrollingInterest_iN_pp0p0_di0_zu4gGX1Owmx4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Less: Foreign currency translation loss attributable to non-controlling interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,589</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,589</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--ComprehensiveIncomeNetOfTax_pp0p0_zZHqdqync6z9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Comprehensive loss attributable to Nocera Shareholders</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(2,906,508</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">136,931</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(2,770,117</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Loss per share – basic and diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90D_eus-gaap--EarningsPerShareBasic_c20250101__20251231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zbpznJpySovk" title="Loss per share- basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90F_eus-gaap--EarningsPerShareDiluted_c20250101__20251231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zPbneI2VxkJk" title="Loss per share- diluted">(0.2069</span></span></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90E_eus-gaap--EarningsPerShareBasic_c20250101__20251231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_z9if2coQryoh" title="Loss per share- basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_900_eus-gaap--EarningsPerShareDiluted_c20250101__20251231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zJS5XUV1gxq8" title="Loss per share- diluted">(5.9455</span></span></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_903_eus-gaap--EarningsPerShareBasic_c20250101__20251231_zwkCA49DC031" title="Loss per share- basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_906_eus-gaap--EarningsPerShareDiluted_c20250101__20251231_zUrZwXDkIvZ3" title="Loss per share- diluted">(6.1524</span></span></td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 10pt">Net loss per share from continuing operations – basic and diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_902_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_c20250101__20251231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zfpjBwWefOxb" title="Net loss per share from continuing operations - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90F_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_c20250101__20251231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_znxsGHpH33Ub" title="Net loss per share from continuing operations - diluted">(0.1920</span></span></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90F_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_c20250101__20251231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zrpLV1pBFHDa" title="Net loss per share from continuing operations - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_909_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_c20250101__20251231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_z0MPPEGOD2Nb" title="Net loss per share from continuing operations - diluted">(5.1906</span></span></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_905_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_c20250101__20251231_zCA1iWfagDjj" title="Net loss per share from continuing operations - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90E_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_c20250101__20251231_zgiCx57Wfei8" title="Net loss per share from continuing operations - diluted">(5.3826</span></span></td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 10pt">Net (loss) income per share from discontinued operations – basic and diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_906_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare_c20250101__20251231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zgg2u2vxxd02" title="Net (loss) income per share from discontinued operations - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_909_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare_c20250101__20251231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zHDouUwJ8CDa" title="Net (loss) income per share from discontinued operations - diluted">(0.0149</span></span></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90D_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare_c20250101__20251231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zdNGYoI6mzKe" title="Net (loss) income per share from discontinued operations - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90A_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare_c20250101__20251231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zK5Dqpimic0f" title="Net (loss) income per share from discontinued operations - diluted">(0.7549</span></span></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_909_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare_c20250101__20251231_zlf47eddXHw2" title="Net (loss) income per share from discontinued operations - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_909_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare_c20250101__20251231_z5iDqw4ZQ6Gg" title="Net (loss) income per share from discontinued operations - diluted">(0.7698</span></span></td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Weighted Average Shares Outstanding - Basic and Diluted*</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_905_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20250101__20251231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_za8LdYYzTOde" title="Weighted average shares outstanding - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90A_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20250101__20251231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zMl1q89rXwD3" title="Weighted average shares outstanding - diluted">14,433,630</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_908_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20250101__20251231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zFGL2iFdUdZ7" title="Weighted average shares outstanding - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90E_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20250101__20251231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zKy8cgG3DTO2" title="Weighted average shares outstanding - diluted">(13,952,509</span></span></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90D_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20250101__20251231_zsfnRovJFx7" title="Weighted average shares outstanding - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFJFU1RBVEVNRU5UIE9GIFBSRVZJT1VTTFkgSVNTVUVEIElOVEVSSU0gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgLSBSZXN0YXRlbWVudCBmaW5hbmNpYWwgc3RhdGVtZW50cykA" id="xdx_90B_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20250101__20251231_z0WtEuQwJRUi" title="Weighted average shares outstanding - diluted">481,121</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="margin-top: 0; margin-bottom: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">See notes to the condensed consolidated financial statements which are an integral part of these unaudited condensed financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: top; text-align: left"> <td style="text-align: center; width: 2%">*</td> <td style="width: 98%">Weighted average shares outstanding and net loss per share for all periods presented have been retroactively adjusted to reflect the 1-for-30 reverse stock split effected on July 6, 2026.</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>CONSOLIDATED STATEMENTS OF CASH FLOWS</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(RESTATED)</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(Stated in US Dollars except for Number of Shares)</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RESTATEMENT OF PREVIOUSLY ISSUED INTERIM FINANCIAL STATEMENTS (Details - Consolidated statement of cash flow)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 10pt"><b></b></td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20250101__20251231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zhVm8q7KkdT6" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_495_20250101__20251231__srt--RestatementAxis__srt--RestatementAdjustmentMember_zFd8d88UVgOi" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49A_20250101__20251231_zhpY07SeKKnd" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended December 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"><span style="font-size: 9pt"> </span></td><td style="font-weight: bold"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="font-weight: bold; text-align: center"><span style="font-size: 9pt">As Reported</span></td><td><span style="font-size: 9pt"> </span></td> <td colspan="3" style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-size: 9pt"><b>Restatement</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></p></td><td style="font-weight: bold"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="font-weight: bold; text-align: center"><span style="font-size: 9pt">As Restated</span></td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"><span style="font-size: 9pt"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt">(Audited)</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt">Adjustments</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt"> </span></td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt">(Audited)</span></td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3"> </td></tr> <tr id="xdx_408_eus-gaap--NetCashProvidedByUsedInOperatingActivitiesAbstract_iB_ziNWJQzsA0d6" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Cash flows from operating activities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--NetIncomeLoss_i01_pp0p0_d0_zx7AedWpUunl" style="vertical-align: bottom; background-color: White"> <td style="width: 55%; text-align: left; text-indent: 10pt">Net loss</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">(2,880,041</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">(2,880,041</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_iB_zoMKkbGIb0w3" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">Adjustments to reconcile net loss to net cash provided by operating activities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--GoodwillImpairmentLoss_i01_pp0p0_d0_zvGvoATTOlKb" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt">Impairment of goodwill<br/> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--TradingGainsLosses_i01N_pp0p0_di0_zjb5he5ZSqPl" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-left: 20pt">Net gain on financial liabilities at FVTPL</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(144,290</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(144,290</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--Depreciation_i01_pp0p0_d0_zVaXEara6399" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 20pt">Depreciation expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">210,524</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">210,524</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--AmortizationOfIntangibleAssets_i01_pp0p0_d0_zMX8et8GhWe8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-indent: 10pt">Amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,304</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,304</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--GainOnDisposalOfSyMedia_i01N_pp0p0_di0_zUfWQ20WrV0h" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; text-indent: 10pt">Gain on disposal of SY Media</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(87,603</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(87,603</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_ecustom--LossOnDisposalOfMeixin_i01_pp0p0_d0_z8Z9ziEsWFoa" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 20pt; text-align: left">Loss on disposal of Meixin</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">155,263</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">155,263</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--ShareOfProfitlossOfAssociates_i01_pp0p0_d0_zFu42ANddkU4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-indent: 10pt">Share of (profit)/loss of associates</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(24,152</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(24,152</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_ecustom--GainOnFairValueChangeOfFinancialAssetsHeldForTrading_i01N_pp0p0_di0_zMTcjeO6FzOb" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; text-indent: 10pt">Gain on fair value change of financial assets held for trading</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--AllocatedShareBasedCompensationExpense_i01_pp0p0_d0_zFnJmMmlrsE" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; text-indent: 10pt">Share-based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">59,854</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">59,854</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--OtherAdjustmentItems_i01_pp0p0_d0_zn4e5HemFKTk" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; text-indent: 10pt">Other Adjustment Items</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">115,813</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">115,813</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--OtherAdjustmentsOfOperatingActivities_i01_pp0p0_d0_zMVujrmaf5p7" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-indent: 10pt">Other</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">782</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(782</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncreaseDecreaseInOtherOperatingAssetsAndLiabilitiesNetAbstract_iB_zVWt3HyD6X59" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 10pt">Changes in operating assets and liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--IncreaseDecreaseInAccountsReceivable_i01N_pp0p0_di0_zDYKbTbJgJIc" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; text-indent: 10pt">Accounts receivable, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,042</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,042</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--IncreaseDecreaseInInventories_i01N_pp0p0_di0_zrGqTSmN2Sc1" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-indent: 10pt">Inventories</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--IncreaseDecreaseInDueToRelatedPartiesCurrent_i01_pp0p0_d0_zMFOHiiHH2li" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; text-indent: 10pt">Advance to suppliers</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,672</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,672</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_i01N_pp0p0_di0_ziyW1VUDjafi" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; text-indent: 10pt">Prepaid expenses and other assets, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">125,660</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">125,660</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncreaseDecreaseInOtherNoncurrentAssets_i01N_pp0p0_di0_z9bsCv4rOx3b" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; text-indent: 10pt">Other non-current assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,669</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,669</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--IncreaseDecreaseInDividendPayable_i01_pp0p0_d0_zSGtuQaNMzY3" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; text-indent: 10pt">Dividend payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">123,014</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">123,014</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--IncreaseDecreaseInCustomerAdvances_i01_pp0p0_d0_zr8PXuj0Mgk9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 20pt">Advanced from customers</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(74,077</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(74,077</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities_i01_pp0p0_zBIdtdWZGroh" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 20pt">Other payables and accrued liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(242,028</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(119,431</td><td style="text-align: left">) </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(361,459</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--IncreaseDecreaseInAccruedTaxesPayable_i01_pp0p0_d0_zCAGGrlO7BW" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 20pt">Income tax payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">201,180</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">201,180</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--SubtractNoncashGainOnWarrantLiability_i01N_pp0p0_di0_z1zYjEAngAF6" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 20pt">Subtract non-cash gain on warrant liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(50,179</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(50,179</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--IncreaseDecreaseInContractWithCustomerLiability_i01_pp0p0_d0_zKJVNCrJseGg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 20pt">Advance receipts</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">270</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">270</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--NetCashProvidedByUsedInOperatingActivities_pp0p0_zFCGKoPQdSB3" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Net cash (used in) provided by operating activities from operations</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,585,122</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,583</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,581,539</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--NetCashProvidedByUsedInInvestingActivitiesAbstract_iB_zVMN0e1Ivyh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cash flows from investing activities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--PaymentsForProceedsFromProductiveAssets1_i01N_pp0p0_di0_z2lRcURdXmR5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 10pt">Purchase of property and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--PaymentsForProceedsFromOtherInvestingActivities_i01N_pp0p0_di0_z0mEh6OBqrk1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 10pt">Purchase of financial assets at FVTPL</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--ProceedsFromDisposalOfFinancialAssetsAtFvtpl_i01_d0_zPo1mqsOZQv" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 10pt">Proceeds from disposal of financial assets at FVTPL</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">213</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">213</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--ProceedsFromDivestitureOfInterestInSubsidiariesAndAffiliates_i01_d0_zqclDn0UOQ4a" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 10pt">Proceeds from Disposal of subsidiary</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">781,672</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">781,672</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--OtherPaymentsToAcquireBusinesses_i01N_pp0p0_di0_zF9lhFnEXuFl" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-indent: 10pt">Acquisition of associate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(900,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(900,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_ecustom--PaymentForAcquisitionOfRightofuseAssets_i01N_pp0p0_di0_zq5MlRjuqCNa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 10pt">Payment for acquisition of right-of-use assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--NetCashProvidedByUsedInInvestingActivities_pp0p0_d0_z7DtXrqTjPOa" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Net cash (used in) provided by investing activities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(118,115</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(118,115</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--NetCashProvidedByUsedInFinancingActivitiesAbstract_iB_z9owrXQUel1l" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cash flows from financing activities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--ProceedsFromIssuanceOfCommonStock_i01_pp0p0_d0_zMvzmzg7cvaf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 10pt">Proceeds from issuance of common stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">251,700</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">251,700</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--ProceedsFromIssuanceOfPreferredStockAndPreferenceStock_i01_pp0p0_d0_zcDE87zLHxmd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 10pt">Proceeds from issuance of preferred stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,635,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,635,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--ProceedsFromConvertibleDebt_i01_pp0p0_d0_zptL1ES4MKdb" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 10pt">Proceeds from issuance of convertible notes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,280,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,280,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--FinanceLeasePrincipalPayments_i01N_pp0p0_di0_z0tYu9dtxya7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 10pt">Payment of lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,796</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">363</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,433</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--ProceedsFromIssuanceOfSecuredDebt_i01_pp0p0_d0_zN7tYij3Y4I9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 10pt">Proceeds from secured other borrowings</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(516</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(516</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--NetCashProvidedByUsedInFinancingActivities_pp0p0_zfo4myZIWwu1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net cash provided by financing activities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,159,388</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">363</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,159,751</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_pp0p0_zAqXSDJqz4ad" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Effect of exchange rate changes on cash and cash equivalents from operations</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(11,868</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">19,790</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,922</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_pp0p0_d0_zRj6lQt0hE0g" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Net increase/(decrease) in cash and cash equivalents</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,468,019</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,468,019</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iS_pp0p0_d0_zEY7j3L6bBVe" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Cash and cash equivalents at beginning of year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">484,161</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">484,161</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iE_pp0p0_d0_zTpECrj4Ndq7" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-align: left">Cash and cash equivalents at end of year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,952,180</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,952,180</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 484161 0 484161 144509 -102568 41941 651573 -497317 154256 210 0 210 1280453 -599885 680568 27206 0 27206 1391845 -66015 1325830 0 43453 43453 97825 0 97825 2077728 -1351703 726025 7505 -349 7156 4882562 -1974499 2908063 25126 110669 135795 455796 -7448 448348 54312 0 54312 27116 0 27116 0 6652 6652 76847 0 76847 639197 109873 749070 23786 -23786 0 0 24383 24383 662983 110470 773453 14047 -13579 468 80 0 80 25200265 13579 25213844 191219 0 191219 -21238881 -2096572 -23335453 12415 11603 24018 4179145 -2084969 2094176 40434 0 40434 4219579 -2084969 2134610 4882562 -1974499 2908063 17013132 -4890187 12122945 16678871 -4826633 11852238 334261 -63554 270707 1159172 1351703 2510875 2135336 313461 2448797 -0 60831 60831 3294508 1725995 5020503 690514 188 690702 -2269733 -1789361 -4059094 124070 110506 234576 -2393803 -1899867 -4293670 0 0 0 0 -196705 -196705 0 -196705 -196705 -2393803 -2096572 -4490375 -0 16000 16000 -39342 -0 -39342 -2354461 -2112872 -4467033 -2393803 -2096572 -4490375 86491 -11603 74888 -2307312 -2108355 -4415487 -39342 -0 -39342 -4549 -0 -4549 -2263421 -2108175 -4371596 -0.1807 -0.1807 -9.3591 -9.3591 -9.5398 -9.5398 0 0 -9.1696 -9.1696 -9.1696 -9.1696 0 0 -0.3702 -0.3702 -0.3702 -0.3702 13249705 13249705 -12781454 -12781454 468251 468251 -2393803 -2096572 -4490375 1159172 1351703 2510875 -0 -23044 -23044 126501 7787 134288 16304 0 16304 4270 -0 4270 60831 0 60831 -22440 -105955 -128395 -88550 -0 -88550 94888 -0 94888 281 -349 -68 16000 0 16000 202794 -790 202004 23210 110728 133938 797269 -0 797269 -1574709 497796 -2072505 956 -956 -0 206 -0 206 212963 0 212963 -0 15336 15336 211801 -14380 197421 1085414 498915 1584329 -0 4750 4750 -478361 0 -478361 597053 504165 1101218 20436 8011 28447 -745419 0 -745419 1229580 0 1229580 484161 0 484161 7952180 0 7952180 0 0 317162 0 317162 0 0 8269342 0 8269342 924152 0 924152 882783 0 882783 34942 0 34942 0 0 0 0 0 0 10111219 0 10111219 336936 0 336936 121961 0 121961 177326 0 177326 23565 0 23565 0 7398 7398 25859 0 25859 685647 7398 693045 7205666 0 7205666 25641 -7398 18243 7916954 0 7916954 2635000 0 2635000 2635000 0 2635000 14433 -13952 481 80 0 80 25451085 13952 25465037 191219 0 191219 -26188471 0 -26188471 90919 0 90919 -440735 0 -440735 0 0 -440735 0 -440735 10111219 0 10111219 13627944 -2597349 11030595 13455267 -2585917 10869350 172677 -11432 161245 -0 -0 -0 2842170 -286401 2555769 -0 59854 59854 2842170 -226547 2615623 41424 155261 196685 -2628069 370376 -2257693 251972 -0 251972 -2666836 157171 -2509665 -67660 -87603 -155263 -145545 -69568 -215113 -213205 -157171 -370376 -2880041 0 -2880041 123014 -0 123014 -43023 -0 -43023 -2960032 0 -2960032 -2880041 0 -2880041 -66901 136391 69490 -2946942 136391 -2810551 -43023 -0 -43023 2589 -0 2589 -2906508 136931 -2770117 -0.2069 -0.2069 -5.9455 -5.9455 -6.1524 -6.1524 -0.1920 -0.1920 -5.1906 -5.1906 -5.3826 -5.3826 -0.0149 -0.0149 -0.7549 -0.7549 -0.7698 -0.7698 14433630 14433630 -13952509 -13952509 481121 481121 -2880041 0 -2880041 0 0 0 144290 144290 210524 0 210524 16304 0 16304 87603 -0 87603 155263 0 155263 -24152 0 -24152 3 -0 3 59854 0 59854 115813 0 115813 782 -782 0 -23042 -0 -23042 -0 -0 -0 6672 0 6672 -125660 -0 -125660 -2669 -0 -2669 0 123014 123014 -74077 0 -74077 -242028 -119431 -361459 201180 0 201180 50179 -0 50179 270 0 270 -2585122 3583 -2581539 -0 -0 -0 -0 -0 -0 213 0 213 781672 0 781672 900000 -0 900000 -0 -0 -0 -118115 0 -118115 251700 0 251700 2635000 0 2635000 7280000 0 7280000 6796 -363 6433 -516 0 -516 10159388 363 10159751 -11868 19790 7922 7468019 0 7468019 484161 0 484161 7952180 0 7952180 <p id="xdx_800_eus-gaap--BusinessCombinationDisclosureTextBlock_zkcgDS3qGMY1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Note 4      <span id="xdx_829_zqmggFyWnTHd">BUSINESS COMBINATIONS AND DISPOSITIONS</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Meixin Institutional Food Development Co., Ltd. (“Meixin”)</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline">Acquisition and Consolidation</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September 7, 2022, the Company entered into a series of contractual agreements (collectively, the “Meixin VIE Agreements”) with Meixin, a Taiwan corporation and a food processing and catering company, and with Meixin’s equity holders. Through Meixin VIE Agreements, the Company obtained a controlling financial interest in Meixin representing <span id="xdx_904_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_dp_c20220907__us-gaap--BusinessAcquisitionAxis__custom--MeixinInstitutionalFoodDevelopmentCoLtdMember_z4prXjO04jua" title="Business acquisition percentage owned">80</span>% of its economic interests, for total consideration of $<span id="xdx_90F_eus-gaap--BusinessCombinationConsiderationTransferred1_c20220906__20220907__us-gaap--BusinessAcquisitionAxis__custom--MeixinInstitutionalFoodDevelopmentCoLtdMember_zWkrB9OG0Ued" title="Total consideration paid for acquisition">4,300,000</span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Due to restrictions under the laws and regulations of Taiwan that limit foreign equity ownership in certain businesses, the Company does not hold any equity ownership interest in Meixin. Instead, the Meixin VIE Agreements provide the Company with the power to direct the activities that most significantly impact Meixin’s economic performance and the right to receive substantially all of the economic benefits of Meixin, while also obligating the Company to absorb losses that could potentially be significant to Meixin.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In accordance with ASC 810, <i>Consolidation</i>, the Company determined that Meixin is a variable interest entity and that the Company is the primary beneficiary. Accordingly, Meixin’s financial results have been consolidated into the Company’s consolidated financial statements since the acquisition date. The acquisition was accounted for as a business combination under ASC 805, <i>Business Combinations</i>. The excess of the consideration transferred over the fair value of the identifiable net assets acquired resulted in goodwill of $<span id="xdx_900_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill_iI_c20251231__us-gaap--BusinessAcquisitionAxis__custom--MeixinInstitutionalFoodDevelopmentCoLtdMember_zQbscZQhjGSf" title="Goodwill">3,905,735</span>. As of December 31, 2024, cumulative goodwill impairment losses of $<span id="xdx_907_eus-gaap--GoodwillImpairedAccumulatedImpairmentLoss_iI_c20241231__us-gaap--BusinessAcquisitionAxis__custom--MeixinInstitutionalFoodDevelopmentCoLtdMember_zQFvkAPo9Qyl" title="Goodwill impairment losses">3,409,725</span> had been recognized related to Meixin.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline">Disposition and Discontinued Operations</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 1, 2025, the Company entered into an Equity Transfer Agreement with Yinuo Investment Consulting Co., Limited to sell <span id="xdx_902_ecustom--DisposalOfBusinessPercentage_iI_dp_c20251202__us-gaap--BusinessAcquisitionAxis__custom--MeixinInstitutionalFoodDevelopmentCoLtdMember_z9JPCnBjkI63" title="Disposal of business percentage">80</span>% of its variable interest entity economic interests in Meixin. The transaction was completed on December 31, 2025. Upon closing, the Company received cash consideration of $<span id="xdx_902_eus-gaap--ProceedsFromDivestitureOfInterestInSubsidiariesAndAffiliates_c20251201__20251202__us-gaap--BusinessAcquisitionAxis__custom--MeixinInstitutionalFoodDevelopmentCoLtdMember_zSbCrDYVJM8k" title="Proceeds from divestiture">420,000</span> and deconsolidated Meixin.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">At the date of disposition, the carrying amounts of Meixin’s assets and liabilities, including goodwill, were derecognized. The disposition of Meixin represented a strategic shift that had a major effect on the Company’s operations and financial results. Accordingly, the results of Meixin have been classified as discontinued operations in accordance with ASC 205-20, <i>Presentation of Financial Statements – Discontinued Operations</i>. The Company recognized a loss on disposal, which is included in loss from discontinued operations in the consolidated statements of operations and comprehensive loss.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">At the date of disposition, the carrying amounts of Meixin’s assets and liabilities were as follows:</p> <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock_zW3bJHkAPWcj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - BUSINESS COMBINATIONS AND DISPOSITIONS (Details - Disposal)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span id="xdx_8B8_zdxs0IzdyXt6" style="display: none">Schedule of assets acquired and liabilities disposed</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: justify">Cash and cash equivalents</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--DisposalGroupIncludingDiscontinuedOperationCashAndCashEquivalents_iI_pp0p0_c20251202__us-gaap--DisposalGroupClassificationAxis__custom--MeixinInstitutionalFoodDevelopmentCoLtdMember_zcrL9sweJjNg" style="width: 13%; text-align: right" title="Cash and cash equivalents">2,173</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Accounts receivable</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--DisposalGroupIncludingDiscontinuedOperationAccountsNotesAndLoansReceivableNet_iI_pp0p0_c20251202__us-gaap--DisposalGroupClassificationAxis__custom--MeixinInstitutionalFoodDevelopmentCoLtdMember_zYJZJMZMetb9" style="text-align: right" title="Accounts receivable">17,544</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Prepaid expenses and other assets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--DisposalGroupIncludingDiscontinuedOperationPrepaidAndOtherAssetsCurrent_iI_pp0p0_c20251202__us-gaap--DisposalGroupClassificationAxis__custom--MeixinInstitutionalFoodDevelopmentCoLtdMember_zwCvdw4d1zrl" style="text-align: right" title="Prepaid expenses and other assets">605</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Property and equipment, net</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--DisposalGroupIncludingDiscontinuedOperationPropertyPlantAndEquipmentCurrent_iI_pp0p0_c20251202__us-gaap--DisposalGroupClassificationAxis__custom--MeixinInstitutionalFoodDevelopmentCoLtdMember_zo8hieLMd33d" style="text-align: right" title="Property and equipment, net">286,351</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Intangible assets, net</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--DisposalGroupIncludingDiscontinuedOperationIntangibleAssetsCurrent_iI_pp0p0_c20251202__us-gaap--DisposalGroupClassificationAxis__custom--MeixinInstitutionalFoodDevelopmentCoLtdMember_zfi27pJa9zxj" style="text-align: right" title="Intangible assets, net">81,521</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Goodwill</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--Goodwill_iI_pp0p0_c20251202__us-gaap--DisposalGroupClassificationAxis__custom--MeixinInstitutionalFoodDevelopmentCoLtdMember_zTFrDCvGMoIi" style="text-align: right" title="Goodwill">496,010</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Other non-current assets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--DisposalGroupIncludingDiscontinuedOperationOtherNoncurrentAssets_iI_pp0p0_c20251202__us-gaap--DisposalGroupClassificationAxis__custom--MeixinInstitutionalFoodDevelopmentCoLtdMember_ziAjvHYJvhn3" style="text-align: right" title="Other non-current assets">4,613</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Accrued expenses and other liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent_iNI_pp0p0_di_c20251202__us-gaap--DisposalGroupClassificationAxis__custom--MeixinInstitutionalFoodDevelopmentCoLtdMember_zuSOPIosmXMl" style="text-align: right" title="Accrued expenses and other liabilities">(19,817</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Due to related parties</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationDueToRelatedParties_iNI_pp0p0_di_c20251202__us-gaap--DisposalGroupClassificationAxis__custom--MeixinInstitutionalFoodDevelopmentCoLtdMember_zRGpmb2bqBXa" style="border-bottom: Black 1pt solid; text-align: right" title="Due to related parties">(294,305</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Net assets value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_ecustom--DisposalGroupIncludingDiscontinuedOperationAssets_iI_pp0p0_c20251202__us-gaap--DisposalGroupClassificationAxis__custom--MeixinInstitutionalFoodDevelopmentCoLtdMember_zoMUqoVxMt9h" style="border-bottom: Black 2.5pt double; text-align: right" title="Net assets value">574,695</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A3_zpnASwQZ2zB2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following tables summarize (i) the results of operations and (ii) the cash flows of the discontinued operations for the periods presented, as included in the Company’s consolidated financial statements.</p> <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--ReconciliationOfOperatingProfitLossFromSegmentsToConsolidatedTextBlock_zdt9k2WBsUth" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - BUSINESS COMBINATIONS AND DISPOSITIONS (Details - Discontinued operations)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8B5_z3hf1LkzTZ0l" style="display: none">Schedule of discontinued operations</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20250101__20251231__us-gaap--DisposalGroupClassificationAxis__custom--MeixinInstitutionalFoodDevelopmentCoLtdMember_zVwxLZ4naezk" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20240101__20241231__us-gaap--DisposalGroupClassificationAxis__custom--MeixinInstitutionalFoodDevelopmentCoLtdMember_zJ5Lg8Y8Ekwb" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr id="xdx_404_eus-gaap--DisposalGroupIncludingDiscontinuedOperationRevenue_zhbMAGXg9N36" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Net sales</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">2,597,349</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">4,890,187</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold_iN_di_zAp8LfzgSBFd" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Cost of sales</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,585,917</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,826,633</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--DisposalGroupIncludingDiscontinuedOperationOperatingExpense_zOZSFpBwi13" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Operating expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(226,547</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(257,785</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--DisposalGroupIncludingDiscontinuedOperationOtherIncome_zG1V1DCrfDkk" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Other income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">21</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DiscontinuedOperationIncomeLossFromDiscontinuedOperationBeforeIncomeTax_zgdx35Or0nG" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Net loss from discontinued operations before income taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(215,113</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(194,210</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--DiscontinuedOperationTaxEffectOfDiscontinuedOperation_d0_zllGxAAP6zR9" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Income tax expense</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,495</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTax_zabsqgsUnj2c" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Net loss from discontinued operations, net of tax</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(215,113</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(196,705</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_499_20250101__20251231__us-gaap--DisposalGroupClassificationAxis__custom--MeixinInstitutionalFoodDevelopmentCoLtdMember_zpafueVkxkN6" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49B_20240101__20241231__us-gaap--DisposalGroupClassificationAxis__custom--MeixinInstitutionalFoodDevelopmentCoLtdMember_zuiNotDJQqh1" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr id="xdx_40F_eus-gaap--CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations_zufnkJ3CH6Ad" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Net cash used in operating activities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">782</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">(2,593</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations_d0_zdO8zWg43Yyl" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Net cash used in investing activities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations_d0_zTTkrHfrmana" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Net cash provided by financing activities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsDisposalGroupIncludingDiscontinuedOperations_d0_z37vKSIxkDB6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Effect of the exchange rate change on cash and cash equivalents</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffectDisposalGroupIncludingDiscontinuedOperations_z1aTGvEYZOS2" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Increase (Decrease) in cash and cash equivalents</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">782</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(2,593</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <p id="xdx_8A0_zcY1MJTGZ6r7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Zhejiang Xinca Mutual Entertainment Culture Media Co., Ltd. (“Xinca”)</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline">Acquisition and Consolidation</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="background-color: white">On January 31, 2024, the Company entered into a </span>series of contractual agreements <span style="background-color: white">with Xinca, a domestic funded limited liability company registered in the People’s Republic of China</span> and with Xinca’s equity holders. Through Xinca VIE Agreements, the Company obtained a controlling financial interest in Xinca representing <span id="xdx_90F_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20240131__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZhejiangXincaMutualEntertainmentCultureMediaCoLtdMember_zIYizdBDjEug" title="Business acquisition percent">100</span>% of its economic interests. The consideration transferred consisted of <span id="xdx_906_eus-gaap--BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_c20240130__20240131__us-gaap--BusinessAcquisitionAxis__custom--ZhejiangXincaMutualEntertainmentCultureMediaCoLtdMember_zEowE2Ay71Wi" title="Business acquisition, shares issued">1,800,000</span> shares of the Company’s common stock, with an aggregate fair value of $<span id="xdx_905_eus-gaap--BusinessCombinationConsiderationTransferred1_c20240130__20240131__us-gaap--BusinessAcquisitionAxis__custom--ZhejiangXincaMutualEntertainmentCultureMediaCoLtdMember_zQO8lREjVJYc" title="Total consideration for acquisition">1,980,000</span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="background-color: white">The Xinca VIE Agreements were entered into by the Company’s wholly-owned subsidiary, Shanghai Nocera Culture Co., Ltd., a wholly foreign-owned enterprise (“WFOE”). Due to restrictions under PRC laws and regulations that limit or prohibit foreign equity ownership in certain businesses, the Company does not hold any direct equity ownership interest in Xinca. Instead, </span>the <span style="background-color: white">Xinca</span> VIE Agreements provide the Company with the power to direct the activities that most significantly impact <span style="background-color: white">Xinca</span>’s economic performance and the right to receive substantially all of the economic benefits of <span style="background-color: white">Xinca</span>, while also obligating the Company to absorb losses that could potentially be significant to <span style="background-color: white">Xinca</span>. In accordance with ASC 810, <i>Consolidation</i>, the Company determined that <span style="background-color: white">Xinca</span> is a variable interest entity and that the Company is the primary beneficiary. Accordingly, <span style="background-color: white">Xinca</span>’s financial results have been consolidated into the Company’s consolidated financial statements since the acquisition date.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The acquisition was accounted for as a business combination under ASC 805, <i>Business Combinations</i>. The fair values of assets acquired and liabilities assumed were as follows:</p> <table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_hus-gaap--BusinessAcquisitionAxis__custom--ZhejiangXincaMutualEntertainmentCultureMediaCoLtdMember_zCBIbegv34Wb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - BUSINESS COMBINATIONS AND DISPOSITIONS (Details - Xinca)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify"><span id="xdx_8B3_zpphynnifped" style="display: none">Schedule of assets acquired and liabilities assumed</span></td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify">Cash and bank balance</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_982_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_pp0p0_c20240131__us-gaap--BusinessAcquisitionAxis__custom--ZhejiangXincaMutualEntertainmentCultureMediaCoLtdMember_znFimGQOcwSi" style="font-size: 10pt; text-align: right" title="Cash and bank balance">207,109</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 83%; font-size: 10pt; text-align: justify">Prepaid expense and other receivables</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td id="xdx_98B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_iI_pp0p0_c20240131__us-gaap--BusinessAcquisitionAxis__custom--ZhejiangXincaMutualEntertainmentCultureMediaCoLtdMember_zeOuH7acqz05" style="width: 13%; font-size: 10pt; text-align: right" title="Prepaid expense and other receivables">815,067</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify">Property and equipment, net</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_98E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_pp0p0_c20240131__us-gaap--BusinessAcquisitionAxis__custom--ZhejiangXincaMutualEntertainmentCultureMediaCoLtdMember_zaaAIn1iNUaa" style="font-size: 10pt; text-align: right" title="Property and equipment, net">59,841</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify">Accrued expense and other liabilities</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_98E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilities_iNI_pp0p0_di_c20240131__us-gaap--BusinessAcquisitionAxis__custom--ZhejiangXincaMutualEntertainmentCultureMediaCoLtdMember_zXTTKOGTXYK1" style="font-size: 10pt; text-align: right" title="Accrued expense and other liabilities">(416,695</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Long-term secured other borrowing</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td id="xdx_983_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLongTermSecuredBankLoan_iI_pp0p0_c20240131__us-gaap--BusinessAcquisitionAxis__custom--ZhejiangXincaMutualEntertainmentCultureMediaCoLtdMember_zAR8UV8WfWm9" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Long-term secured other borrowing">(37,025</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 2.5pt">Net assets value</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td id="xdx_983_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_pp0p0_c20240131__us-gaap--BusinessAcquisitionAxis__custom--ZhejiangXincaMutualEntertainmentCultureMediaCoLtdMember_zy1YNEgCsA69" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Net assets value">628,297</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td></tr> </table> <p id="xdx_8A8_zEfJ0iJJgXX5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The excess of the consideration transferred over the fair value of the identifiable net assets acquired, amounting to $<span id="xdx_90A_eus-gaap--Goodwill_iI_c20240131__us-gaap--BusinessAcquisitionAxis__custom--ZhejiangXincaMutualEntertainmentCultureMediaCoLtdMember_zaJIOMcpvRB9">1,351,703</span>, was recognized as goodwill. As of December 31, 2024, cumulative goodwill impairment losses of $<span id="xdx_90F_eus-gaap--GoodwillImpairmentLoss_c20240101__20241231__us-gaap--BusinessAcquisitionAxis__custom--ZhejiangXincaMutualEntertainmentCultureMediaCoLtdMember_zOqdKiWafYm1" title="Goodwill impairment loss">1,351,703</span> had been recognized related to Xinca.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Hangzhou SY Culture Media Co. Ltd. (“SY Culture”)</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline">Acquisition and Consolidation</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On April 14, 2024, the Company acquired a <span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20240414__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--HangzhouSYCultureMediaCoLtdMember_zNTdQI98aMcb">100</span>% equity interest in SY Culture in exchange for <span id="xdx_908_eus-gaap--BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable_c20240413__20240414__us-gaap--BusinessAcquisitionAxis__custom--HangzhouSYCultureMediaCoLtdMember_zCx1ljB93I18" title="Equity interest">600,000</span> shares of the Company’s common stock at a fair value of $<span id="xdx_909_eus-gaap--BusinessCombinationConsiderationTransferred1_c20240413__20240414__us-gaap--BusinessAcquisitionAxis__custom--HangzhouSYCultureMediaCoLtdMember_zgjfduoYnpz2">642,000</span>. The acquisition was accounted for as a business combination under ASC 805, <i>Business Combinations</i>. The fair values of assets acquired and liabilities assumed were as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_894_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_hus-gaap--BusinessAcquisitionAxis__custom--HangzhouSYCultureMediaCoLtdMember_zzDieE3qBzPl" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - BUSINESS COMBINATIONS AND DISPOSITIONS (Details - SY Culture)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: justify"><span id="xdx_8BF_zeSxMgf5wv7j" style="display: none">Schedule of assets acquired and liabilities assumed</span></td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; font-size: 10pt; text-align: justify">Cash and bank balance</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_981_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_pp0p0_c20240414__us-gaap--BusinessAcquisitionAxis__custom--HangzhouSYCultureMediaCoLtdMember_zxE64znU4Aze" style="width: 13%; font-size: 10pt; text-align: right" title="Cash and bank balance">206,663</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify">Other receivables</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_984_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_iI_pp0p0_c20240414__us-gaap--BusinessAcquisitionAxis__custom--HangzhouSYCultureMediaCoLtdMember_zxQKhczgIO5b" style="font-size: 10pt; text-align: right" title="Other receivables">163,814</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify">Advance to supplier</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_987_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAdvanceToSupplier_iI_pp0p0_c20240414__us-gaap--BusinessAcquisitionAxis__custom--HangzhouSYCultureMediaCoLtdMember_z4EIBgWw5AAb" style="font-size: 10pt; text-align: right" title="Advance to supplier">6,691</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify">Investment</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_982_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInvestment_iI_pp0p0_c20240414__us-gaap--BusinessAcquisitionAxis__custom--HangzhouSYCultureMediaCoLtdMember_zGgexXsGmAXa" style="font-size: 10pt; text-align: right" title="Investment">27,284</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Other payables and accrued liabilities</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td id="xdx_98A_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther_iNI_pp0p0_di_c20240414__us-gaap--BusinessAcquisitionAxis__custom--HangzhouSYCultureMediaCoLtdMember_zPvOruBxtz5" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other payables and accrued liabilities">(755</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 2.5pt">Net assets value</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td id="xdx_98D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_pp0p0_c20240414__us-gaap--BusinessAcquisitionAxis__custom--HangzhouSYCultureMediaCoLtdMember_zuuEeq4H0Ar3" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Net assets value">403,697</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td></tr> </table> <p id="xdx_8AA_zTfphInV3v9g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The excess of the consideration transferred over the fair value of the identifiable net assets acquired, amounting to $<span id="xdx_905_eus-gaap--Goodwill_iI_c20240414__us-gaap--BusinessAcquisitionAxis__custom--HangzhouSYCultureMediaCoLtdMember_zkCAFdR3czQ5" title="Goodwill">230,015</span>, was recognized as goodwill.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration: underline">Disposition</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 5, 2025, the Company completed the sale of SY Culture to an unrelated third party, Yuechi Technology Limited, for cash consideration of $<span id="xdx_908_eus-gaap--ProceedsFromDivestitureOfInterestInSubsidiariesAndAffiliates_c20250604__20250605__us-gaap--DisposalGroupClassificationAxis__custom--HangzhouSYCultureMediaCoLtdMember_zFwR9menkoT7" title="Proceeds from disposal">550,000</span>. At the date of disposition, the carrying amounts of SY Culture’s assets and liabilities were as follows:</p> <table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_hus-gaap--BusinessAcquisitionAxis__custom--YuechiTechnologyLimitedMember_ztADNOIwex84" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - BUSINESS COMBINATIONS AND DISPOSITIONS (Details - Disposition assets and liabilities)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span id="xdx_8B2_zvUuf4in32F4" style="display: none">Schedule of assets acquired and liabilities disposed</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: justify">Cash and cash equivalents</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--DisposalGroupIncludingDiscontinuedOperationCashAndCashEquivalents_iI_pp0p0_c20250605__us-gaap--DisposalGroupClassificationAxis__custom--HangzhouSYCultureMediaCoLtdMember_z6aIkaenAjC8" style="width: 13%; text-align: right" title="Cash and cash equivalents">186,155</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Accounts receivable</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--DisposalGroupIncludingDiscontinuedOperationAccountsNotesAndLoansReceivableNet_iI_pp0p0_c20250605__us-gaap--DisposalGroupClassificationAxis__custom--HangzhouSYCultureMediaCoLtdMember_zyM5w8VGz8Ca" style="text-align: right" title="Accounts receivable">4,594</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Prepaid expenses and other assets, net</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--DisposalGroupIncludingDiscontinuedOperationPrepaidAndOtherAssetsCurrent_iI_pp0p0_c20250605__us-gaap--DisposalGroupClassificationAxis__custom--HangzhouSYCultureMediaCoLtdMember_zQGg3Wf75WHj" style="text-align: right" title="Prepaid expenses and other assets, net">13,901</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Investment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--DisposalGroupIncludingDiscontinuedOperationOtherCurrentAssets_iI_pp0p0_c20250605__us-gaap--DisposalGroupClassificationAxis__custom--HangzhouSYCultureMediaCoLtdMember_zEV0hClLJYQ2" style="text-align: right" title="Investment">27,802</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Goodwill</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--Goodwill_iI_pp0p0_c20250605__us-gaap--DisposalGroupClassificationAxis__custom--HangzhouSYCultureMediaCoLtdMember_zABZSyYdXhv1" style="text-align: right" title="Goodwill">230,015</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Other payables and accrued liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent_iNI_pp0p0_di_c20250605__us-gaap--DisposalGroupClassificationAxis__custom--HangzhouSYCultureMediaCoLtdMember_znRHLVURWrW2" style="border-bottom: Black 1pt solid; text-align: right" title="Other payables and accrued liabilities">(70</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Net assets value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_ecustom--DisposalGroupIncludingDiscontinuedOperationAssets_iI_pp0p0_c20250605__us-gaap--DisposalGroupClassificationAxis__custom--HangzhouSYCultureMediaCoLtdMember_zEJZi313WFX1" style="border-bottom: Black 2.5pt double; text-align: right" title="Net assets value">462,397</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A2_z1tbmKgdsgt2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The disposition did not represent a strategic shift in the Company’s operations and the Company recognized a gain on disposal of $<span id="xdx_907_eus-gaap--DiscontinuedOperationGainLossOnDisposalOfDiscontinuedOperationNetOfTax_c20250604__20250605__us-gaap--BusinessAcquisitionAxis__custom--YuechiTechnologyLimitedMember_zqp3iBFbxTkk" title="Gain on disposal">87,603</span>, which is included in other expense in the Consolidated Statements of Operations and Comprehensive Loss.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 0.80 4300000 3905735 3409725 0.80 420000 <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock_zW3bJHkAPWcj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - BUSINESS COMBINATIONS AND DISPOSITIONS (Details - Disposal)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span id="xdx_8B8_zdxs0IzdyXt6" style="display: none">Schedule of assets acquired and liabilities disposed</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: justify">Cash and cash equivalents</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--DisposalGroupIncludingDiscontinuedOperationCashAndCashEquivalents_iI_pp0p0_c20251202__us-gaap--DisposalGroupClassificationAxis__custom--MeixinInstitutionalFoodDevelopmentCoLtdMember_zcrL9sweJjNg" style="width: 13%; text-align: right" title="Cash and cash equivalents">2,173</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Accounts receivable</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--DisposalGroupIncludingDiscontinuedOperationAccountsNotesAndLoansReceivableNet_iI_pp0p0_c20251202__us-gaap--DisposalGroupClassificationAxis__custom--MeixinInstitutionalFoodDevelopmentCoLtdMember_zYJZJMZMetb9" style="text-align: right" title="Accounts receivable">17,544</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Prepaid expenses and other assets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--DisposalGroupIncludingDiscontinuedOperationPrepaidAndOtherAssetsCurrent_iI_pp0p0_c20251202__us-gaap--DisposalGroupClassificationAxis__custom--MeixinInstitutionalFoodDevelopmentCoLtdMember_zwCvdw4d1zrl" style="text-align: right" title="Prepaid expenses and other assets">605</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Property and equipment, net</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--DisposalGroupIncludingDiscontinuedOperationPropertyPlantAndEquipmentCurrent_iI_pp0p0_c20251202__us-gaap--DisposalGroupClassificationAxis__custom--MeixinInstitutionalFoodDevelopmentCoLtdMember_zo8hieLMd33d" style="text-align: right" title="Property and equipment, net">286,351</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Intangible assets, net</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--DisposalGroupIncludingDiscontinuedOperationIntangibleAssetsCurrent_iI_pp0p0_c20251202__us-gaap--DisposalGroupClassificationAxis__custom--MeixinInstitutionalFoodDevelopmentCoLtdMember_zfi27pJa9zxj" style="text-align: right" title="Intangible assets, net">81,521</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Goodwill</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--Goodwill_iI_pp0p0_c20251202__us-gaap--DisposalGroupClassificationAxis__custom--MeixinInstitutionalFoodDevelopmentCoLtdMember_zTFrDCvGMoIi" style="text-align: right" title="Goodwill">496,010</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Other non-current assets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--DisposalGroupIncludingDiscontinuedOperationOtherNoncurrentAssets_iI_pp0p0_c20251202__us-gaap--DisposalGroupClassificationAxis__custom--MeixinInstitutionalFoodDevelopmentCoLtdMember_ziAjvHYJvhn3" style="text-align: right" title="Other non-current assets">4,613</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Accrued expenses and other liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent_iNI_pp0p0_di_c20251202__us-gaap--DisposalGroupClassificationAxis__custom--MeixinInstitutionalFoodDevelopmentCoLtdMember_zuSOPIosmXMl" style="text-align: right" title="Accrued expenses and other liabilities">(19,817</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Due to related parties</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationDueToRelatedParties_iNI_pp0p0_di_c20251202__us-gaap--DisposalGroupClassificationAxis__custom--MeixinInstitutionalFoodDevelopmentCoLtdMember_zRGpmb2bqBXa" style="border-bottom: Black 1pt solid; text-align: right" title="Due to related parties">(294,305</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Net assets value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_ecustom--DisposalGroupIncludingDiscontinuedOperationAssets_iI_pp0p0_c20251202__us-gaap--DisposalGroupClassificationAxis__custom--MeixinInstitutionalFoodDevelopmentCoLtdMember_zoMUqoVxMt9h" style="border-bottom: Black 2.5pt double; text-align: right" title="Net assets value">574,695</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 2173 17544 605 286351 81521 496010 4613 19817 294305 574695 <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--ReconciliationOfOperatingProfitLossFromSegmentsToConsolidatedTextBlock_zdt9k2WBsUth" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - BUSINESS COMBINATIONS AND DISPOSITIONS (Details - Discontinued operations)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8B5_z3hf1LkzTZ0l" style="display: none">Schedule of discontinued operations</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20250101__20251231__us-gaap--DisposalGroupClassificationAxis__custom--MeixinInstitutionalFoodDevelopmentCoLtdMember_zVwxLZ4naezk" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20240101__20241231__us-gaap--DisposalGroupClassificationAxis__custom--MeixinInstitutionalFoodDevelopmentCoLtdMember_zJ5Lg8Y8Ekwb" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr id="xdx_404_eus-gaap--DisposalGroupIncludingDiscontinuedOperationRevenue_zhbMAGXg9N36" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Net sales</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">2,597,349</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">4,890,187</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold_iN_di_zAp8LfzgSBFd" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Cost of sales</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,585,917</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,826,633</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--DisposalGroupIncludingDiscontinuedOperationOperatingExpense_zOZSFpBwi13" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Operating expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(226,547</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(257,785</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--DisposalGroupIncludingDiscontinuedOperationOtherIncome_zG1V1DCrfDkk" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Other income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">21</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DiscontinuedOperationIncomeLossFromDiscontinuedOperationBeforeIncomeTax_zgdx35Or0nG" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Net loss from discontinued operations before income taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(215,113</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(194,210</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--DiscontinuedOperationTaxEffectOfDiscontinuedOperation_d0_zllGxAAP6zR9" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Income tax expense</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,495</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTax_zabsqgsUnj2c" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Net loss from discontinued operations, net of tax</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(215,113</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(196,705</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_499_20250101__20251231__us-gaap--DisposalGroupClassificationAxis__custom--MeixinInstitutionalFoodDevelopmentCoLtdMember_zpafueVkxkN6" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49B_20240101__20241231__us-gaap--DisposalGroupClassificationAxis__custom--MeixinInstitutionalFoodDevelopmentCoLtdMember_zuiNotDJQqh1" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr id="xdx_40F_eus-gaap--CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations_zufnkJ3CH6Ad" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Net cash used in operating activities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">782</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">(2,593</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations_d0_zdO8zWg43Yyl" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Net cash used in investing activities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations_d0_zTTkrHfrmana" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Net cash provided by financing activities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsDisposalGroupIncludingDiscontinuedOperations_d0_z37vKSIxkDB6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Effect of the exchange rate change on cash and cash equivalents</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffectDisposalGroupIncludingDiscontinuedOperations_z1aTGvEYZOS2" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Increase (Decrease) in cash and cash equivalents</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">782</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(2,593</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> 2597349 4890187 2585917 4826633 -226547 -257785 2 21 -215113 -194210 0 -2495 -215113 -196705 782 -2593 0 0 0 0 0 0 782 -2593 1 1800000 1980000 <table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_hus-gaap--BusinessAcquisitionAxis__custom--ZhejiangXincaMutualEntertainmentCultureMediaCoLtdMember_zCBIbegv34Wb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - BUSINESS COMBINATIONS AND DISPOSITIONS (Details - Xinca)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify"><span id="xdx_8B3_zpphynnifped" style="display: none">Schedule of assets acquired and liabilities assumed</span></td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify">Cash and bank balance</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_982_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_pp0p0_c20240131__us-gaap--BusinessAcquisitionAxis__custom--ZhejiangXincaMutualEntertainmentCultureMediaCoLtdMember_znFimGQOcwSi" style="font-size: 10pt; text-align: right" title="Cash and bank balance">207,109</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 83%; font-size: 10pt; text-align: justify">Prepaid expense and other receivables</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td id="xdx_98B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_iI_pp0p0_c20240131__us-gaap--BusinessAcquisitionAxis__custom--ZhejiangXincaMutualEntertainmentCultureMediaCoLtdMember_zeOuH7acqz05" style="width: 13%; font-size: 10pt; text-align: right" title="Prepaid expense and other receivables">815,067</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify">Property and equipment, net</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_98E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_pp0p0_c20240131__us-gaap--BusinessAcquisitionAxis__custom--ZhejiangXincaMutualEntertainmentCultureMediaCoLtdMember_zaaAIn1iNUaa" style="font-size: 10pt; text-align: right" title="Property and equipment, net">59,841</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify">Accrued expense and other liabilities</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_98E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilities_iNI_pp0p0_di_c20240131__us-gaap--BusinessAcquisitionAxis__custom--ZhejiangXincaMutualEntertainmentCultureMediaCoLtdMember_zXTTKOGTXYK1" style="font-size: 10pt; text-align: right" title="Accrued expense and other liabilities">(416,695</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Long-term secured other borrowing</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td id="xdx_983_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLongTermSecuredBankLoan_iI_pp0p0_c20240131__us-gaap--BusinessAcquisitionAxis__custom--ZhejiangXincaMutualEntertainmentCultureMediaCoLtdMember_zAR8UV8WfWm9" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Long-term secured other borrowing">(37,025</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 2.5pt">Net assets value</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td id="xdx_983_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_pp0p0_c20240131__us-gaap--BusinessAcquisitionAxis__custom--ZhejiangXincaMutualEntertainmentCultureMediaCoLtdMember_zy1YNEgCsA69" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Net assets value">628,297</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td></tr> </table> 207109 815067 59841 416695 -37025 628297 1351703 1351703 1 600000 642000 <table cellpadding="0" cellspacing="0" id="xdx_894_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_hus-gaap--BusinessAcquisitionAxis__custom--HangzhouSYCultureMediaCoLtdMember_zzDieE3qBzPl" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - BUSINESS COMBINATIONS AND DISPOSITIONS (Details - SY Culture)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: justify"><span id="xdx_8BF_zeSxMgf5wv7j" style="display: none">Schedule of assets acquired and liabilities assumed</span></td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; font-size: 10pt; text-align: justify">Cash and bank balance</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_981_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_pp0p0_c20240414__us-gaap--BusinessAcquisitionAxis__custom--HangzhouSYCultureMediaCoLtdMember_zxE64znU4Aze" style="width: 13%; font-size: 10pt; text-align: right" title="Cash and bank balance">206,663</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify">Other receivables</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_984_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_iI_pp0p0_c20240414__us-gaap--BusinessAcquisitionAxis__custom--HangzhouSYCultureMediaCoLtdMember_zxQKhczgIO5b" style="font-size: 10pt; text-align: right" title="Other receivables">163,814</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify">Advance to supplier</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_987_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAdvanceToSupplier_iI_pp0p0_c20240414__us-gaap--BusinessAcquisitionAxis__custom--HangzhouSYCultureMediaCoLtdMember_z4EIBgWw5AAb" style="font-size: 10pt; text-align: right" title="Advance to supplier">6,691</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify">Investment</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_982_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInvestment_iI_pp0p0_c20240414__us-gaap--BusinessAcquisitionAxis__custom--HangzhouSYCultureMediaCoLtdMember_zGgexXsGmAXa" style="font-size: 10pt; text-align: right" title="Investment">27,284</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Other payables and accrued liabilities</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td id="xdx_98A_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther_iNI_pp0p0_di_c20240414__us-gaap--BusinessAcquisitionAxis__custom--HangzhouSYCultureMediaCoLtdMember_zPvOruBxtz5" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other payables and accrued liabilities">(755</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 2.5pt">Net assets value</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td id="xdx_98D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_pp0p0_c20240414__us-gaap--BusinessAcquisitionAxis__custom--HangzhouSYCultureMediaCoLtdMember_zuuEeq4H0Ar3" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Net assets value">403,697</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td></tr> </table> 206663 163814 6691 27284 755 403697 230015 550000 <table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_hus-gaap--BusinessAcquisitionAxis__custom--YuechiTechnologyLimitedMember_ztADNOIwex84" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - BUSINESS COMBINATIONS AND DISPOSITIONS (Details - Disposition assets and liabilities)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span id="xdx_8B2_zvUuf4in32F4" style="display: none">Schedule of assets acquired and liabilities disposed</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: justify">Cash and cash equivalents</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--DisposalGroupIncludingDiscontinuedOperationCashAndCashEquivalents_iI_pp0p0_c20250605__us-gaap--DisposalGroupClassificationAxis__custom--HangzhouSYCultureMediaCoLtdMember_z6aIkaenAjC8" style="width: 13%; text-align: right" title="Cash and cash equivalents">186,155</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Accounts receivable</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--DisposalGroupIncludingDiscontinuedOperationAccountsNotesAndLoansReceivableNet_iI_pp0p0_c20250605__us-gaap--DisposalGroupClassificationAxis__custom--HangzhouSYCultureMediaCoLtdMember_zyM5w8VGz8Ca" style="text-align: right" title="Accounts receivable">4,594</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Prepaid expenses and other assets, net</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--DisposalGroupIncludingDiscontinuedOperationPrepaidAndOtherAssetsCurrent_iI_pp0p0_c20250605__us-gaap--DisposalGroupClassificationAxis__custom--HangzhouSYCultureMediaCoLtdMember_zQGg3Wf75WHj" style="text-align: right" title="Prepaid expenses and other assets, net">13,901</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Investment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--DisposalGroupIncludingDiscontinuedOperationOtherCurrentAssets_iI_pp0p0_c20250605__us-gaap--DisposalGroupClassificationAxis__custom--HangzhouSYCultureMediaCoLtdMember_zEV0hClLJYQ2" style="text-align: right" title="Investment">27,802</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Goodwill</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--Goodwill_iI_pp0p0_c20250605__us-gaap--DisposalGroupClassificationAxis__custom--HangzhouSYCultureMediaCoLtdMember_zABZSyYdXhv1" style="text-align: right" title="Goodwill">230,015</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Other payables and accrued liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent_iNI_pp0p0_di_c20250605__us-gaap--DisposalGroupClassificationAxis__custom--HangzhouSYCultureMediaCoLtdMember_znRHLVURWrW2" style="border-bottom: Black 1pt solid; text-align: right" title="Other payables and accrued liabilities">(70</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Net assets value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_ecustom--DisposalGroupIncludingDiscontinuedOperationAssets_iI_pp0p0_c20250605__us-gaap--DisposalGroupClassificationAxis__custom--HangzhouSYCultureMediaCoLtdMember_zEJZi313WFX1" style="border-bottom: Black 2.5pt double; text-align: right" title="Net assets value">462,397</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 186155 4594 13901 27802 230015 70 462397 87603 <p id="xdx_801_eus-gaap--VariableInterestEntityDisclosureTextBlock_zb0ReDNiitIj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Note 5     <span id="xdx_827_ztVwEHmuohk3">VARIABLE INTEREST ENTITIES (“VIEs”)</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company consolidates VIEs for which it is determined to be the primary beneficiary in accordance with ASC 810, <i>Consolidation</i>. The Company’s consolidated VIEs consisted of Xinca as of December 31, 2025, and Meixin and Xinca as of December 31, 2024.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company does not have any equity ownership interest in its consolidated VIEs. The Company’s involvement with these VIEs is through contractual arrangements that provide the Company with (i) the power to direct the activities that most significantly impact the VIEs’ economic performance and (ii) the right to receive substantially all of the economic benefits of the VIEs, while also obligating the Company to absorb losses that could potentially be significant.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The assets of the consolidated VIEs may only be used to settle the obligations of the respective VIEs and are not available to satisfy the obligations of the Company, except as otherwise permitted under the relevant contractual arrangements. The creditors of the consolidated VIEs do not have recourse to the general credit of the Company.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following tables present the carrying amounts of the assets and liabilities of the Company’s consolidated VIEs included in the consolidated balance sheets as of December 31, 2025 and 2024.</p> <table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--ScheduleOfVariableInterestEntitiesTextBlock_zFEFNYJ2NR82" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - VARIABLE INTEREST ENTITIES (Details - Variable interest entities)"> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span id="xdx_8B9_zI6wqZ4JPlb" style="display: none">Schedule of assets and liabilities included in consolidated balance sheets</span></td> <td> </td> <td> </td> <td id="xdx_494_20251231__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zzHcpoF2kW0j" style="text-align: center"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_495_20241231__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_ziqHOdML41E9" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>December 31, <br/> 2025</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>December 31, <br/> 2024</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-size: 10pt">$</span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-size: 10pt">$</span></td> <td> </td></tr> <tr id="xdx_40D_eus-gaap--AssetsCurrent_iI_zEGyt0zrKHd2" style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 68%; text-align: justify"><span style="font-size: 10pt">Current assets</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt">147,861</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt">133,575</span></td> <td style="width: 1%"> </td></tr> <tr id="xdx_407_eus-gaap--AssetsNoncurrent_iI_zyzJ4aVZVCO6" style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Non-current assets</span></td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">39,234</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">53,360</span></td> <td> </td></tr> <tr id="xdx_40C_eus-gaap--Assets_iI_zKnSVMB9iXae" style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Total assets</span></td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">187,095</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">186,935</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr id="xdx_403_ecustom--LiabilitiesCurrent1_iI_z9dKd3vegxs5" style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Current liabilities</span></td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">(1,785</span></td> <td><span style="font-size: 10pt">) </span></td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">72,166</span></td> <td> </td></tr> <tr id="xdx_407_eus-gaap--LiabilitiesNoncurrent_iI_zsZI9gHx6oTa" style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Non-current liabilities</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt">25,641</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt">31,035</span></td> <td> </td></tr> <tr id="xdx_407_eus-gaap--Liabilities_iI_zbbscq8ARoNk" style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Total liabilities</span></td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">23,856</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">103,201</span></td> <td> </td></tr> </table> <p id="xdx_8A9_zeQJnsjJeuO8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--ScheduleOfVariableInterestEntitiesTextBlock_zFEFNYJ2NR82" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - VARIABLE INTEREST ENTITIES (Details - Variable interest entities)"> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span id="xdx_8B9_zI6wqZ4JPlb" style="display: none">Schedule of assets and liabilities included in consolidated balance sheets</span></td> <td> </td> <td> </td> <td id="xdx_494_20251231__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_zzHcpoF2kW0j" style="text-align: center"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_495_20241231__srt--ConsolidatedEntitiesAxis__us-gaap--VariableInterestEntityPrimaryBeneficiaryMember_ziqHOdML41E9" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>December 31, <br/> 2025</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>December 31, <br/> 2024</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-size: 10pt">$</span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-size: 10pt">$</span></td> <td> </td></tr> <tr id="xdx_40D_eus-gaap--AssetsCurrent_iI_zEGyt0zrKHd2" style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 68%; text-align: justify"><span style="font-size: 10pt">Current assets</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt">147,861</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt">133,575</span></td> <td style="width: 1%"> </td></tr> <tr id="xdx_407_eus-gaap--AssetsNoncurrent_iI_zyzJ4aVZVCO6" style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Non-current assets</span></td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">39,234</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">53,360</span></td> <td> </td></tr> <tr id="xdx_40C_eus-gaap--Assets_iI_zKnSVMB9iXae" style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Total assets</span></td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">187,095</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">186,935</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr id="xdx_403_ecustom--LiabilitiesCurrent1_iI_z9dKd3vegxs5" style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Current liabilities</span></td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">(1,785</span></td> <td><span style="font-size: 10pt">) </span></td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">72,166</span></td> <td> </td></tr> <tr id="xdx_407_eus-gaap--LiabilitiesNoncurrent_iI_zsZI9gHx6oTa" style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Non-current liabilities</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt">25,641</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt">31,035</span></td> <td> </td></tr> <tr id="xdx_407_eus-gaap--Liabilities_iI_zbbscq8ARoNk" style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Total liabilities</span></td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">23,856</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">103,201</span></td> <td> </td></tr> </table> 147861 133575 39234 53360 187095 186935 -1785 72166 25641 31035 23856 103201 <p id="xdx_809_eus-gaap--AccountsAndNontradeReceivableTextBlock_zxNsCEeG57L8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 6     <span id="xdx_823_zuYAlF5FCBa3">ACCOUNTS RECEIVABLE</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2025 and 2024, accounts receivable consisted of the following:</p> <table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_zTTkSylHif6f" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ACCOUNTS RECEIVABLE (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span id="xdx_8BB_zzUIM9H9OP32" style="display: none">Schedule of accounts receivable</span></td> <td> </td> <td> </td> <td id="xdx_49A_20251231_zsTADZYkiCHl" style="text-align: center"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_496_20241231_zE6F2g0lWsH7" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>December 31, <br/> 2025</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>December 31, <br/> 2024</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-size: 10pt">$</span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-size: 10pt">$</span></td> <td> </td></tr> <tr id="xdx_40B_eus-gaap--AccountsReceivableGross_iI_pp0p0_d0_maARNCz8j7_zDBcmHZzDTYj" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; width: 66%; text-align: justify"><span style="font-size: 10pt">Accounts receivable</span></td> <td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; width: 13%; text-align: right"><span style="font-size: 10pt">–</span></td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 13%; text-align: right"><span style="font-size: 10pt">41,941</span></td> <td style="padding-bottom: 1pt; width: 1%"> </td></tr> <tr id="xdx_40A_eus-gaap--AccountsReceivableNetCurrent_iTI_pp0p0_d0_mtARNCz8j7_zjQSGlygtHid" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span style="font-size: 10pt"><b>Total</b></span></td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">41,941</span></td> <td> </td></tr> </table> <p id="xdx_8A8_z0fbvYUn3cE6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company assesses the collectability of its receivables on a quarterly basis. For the years ended December 31, 2025 and 2024, the Company recorded <span id="xdx_909_eus-gaap--ProvisionForDoubtfulAccounts_do_c20250101__20251231_z0meEEUAxKz5" title="Provision for doubtful accounts"><span id="xdx_90F_eus-gaap--ProvisionForDoubtfulAccounts_do_c20240101__20241231_z52AhbYRXD9" title="Provision for doubtful accounts">no</span></span> provision for credit losses.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_zTTkSylHif6f" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ACCOUNTS RECEIVABLE (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span id="xdx_8BB_zzUIM9H9OP32" style="display: none">Schedule of accounts receivable</span></td> <td> </td> <td> </td> <td id="xdx_49A_20251231_zsTADZYkiCHl" style="text-align: center"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_496_20241231_zE6F2g0lWsH7" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>December 31, <br/> 2025</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>December 31, <br/> 2024</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-size: 10pt">$</span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-size: 10pt">$</span></td> <td> </td></tr> <tr id="xdx_40B_eus-gaap--AccountsReceivableGross_iI_pp0p0_d0_maARNCz8j7_zDBcmHZzDTYj" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; width: 66%; text-align: justify"><span style="font-size: 10pt">Accounts receivable</span></td> <td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; width: 13%; text-align: right"><span style="font-size: 10pt">–</span></td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 13%; text-align: right"><span style="font-size: 10pt">41,941</span></td> <td style="padding-bottom: 1pt; width: 1%"> </td></tr> <tr id="xdx_40A_eus-gaap--AccountsReceivableNetCurrent_iTI_pp0p0_d0_mtARNCz8j7_zjQSGlygtHid" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span style="font-size: 10pt"><b>Total</b></span></td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">41,941</span></td> <td> </td></tr> </table> 0 41941 0 41941 0 0 <p id="xdx_80B_eus-gaap--OtherCurrentAssetsTextBlock_zULJXGJNcjW9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 7     <span id="xdx_82D_znSreSO19Aj1">PREPAID EXPENSES AND OTHER CURRENT ASSETS</span></b></p> <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_zWs7wze3yxq" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PREPAID EXPENSES AND OTHER ASSETS, NET (Details)"> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span id="xdx_8B9_zM8vmxOsRSd9" style="display: none">Schedule of prepaid expenses and other assets</span></td> <td> </td> <td> </td> <td id="xdx_496_20251231_z3YqwXJMz8D2" style="text-align: center"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_496_20241231_zcLatKLb8kEc" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>December 31, <br/> 2025</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>December 31, <br/> 2024</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-size: 10pt">$</span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-size: 10pt">$</span></td> <td> </td></tr> <tr id="xdx_403_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_d0_hus-gaap--NatureOfExpenseAxis__custom--AdvanceToSupplierMember_zDQ9hH5mZ7D9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Advance to supplier</td> <td> </td> <td> </td> <td style="text-align: right">–</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">8,404</td> <td> </td></tr> <tr id="xdx_406_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_hus-gaap--NatureOfExpenseAxis__custom--PrepaidExpensesMember_zzt9EdZYJLY3" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: justify"><span style="font-size: 10pt">Prepaid Expenses</span></td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt">3,852</span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt">43,157</span></td> <td style="width: 1%"> </td></tr> <tr id="xdx_409_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_hus-gaap--NatureOfExpenseAxis__custom--OtherPrepaidExpensesMember_zug6X6Wcl2S2" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"><span style="font-size: 10pt">Others</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt">313,310</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt">102,695</span></td> <td> </td></tr> <tr id="xdx_407_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span style="font-size: 10pt"><b>Prepaid expenses and other current assets, net</b></span></td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">317,162</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">154,256</span></td> <td> </td></tr> </table> <p id="xdx_8A7_zjPkY3x1nkl3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Others include deposits, employee loans, and other receivables, which are expected to be collected in accordance with normal payment cycles and are considered part of ongoing operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_zWs7wze3yxq" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PREPAID EXPENSES AND OTHER ASSETS, NET (Details)"> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span id="xdx_8B9_zM8vmxOsRSd9" style="display: none">Schedule of prepaid expenses and other assets</span></td> <td> </td> <td> </td> <td id="xdx_496_20251231_z3YqwXJMz8D2" style="text-align: center"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_496_20241231_zcLatKLb8kEc" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>December 31, <br/> 2025</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>December 31, <br/> 2024</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-size: 10pt">$</span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-size: 10pt">$</span></td> <td> </td></tr> <tr id="xdx_403_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_d0_hus-gaap--NatureOfExpenseAxis__custom--AdvanceToSupplierMember_zDQ9hH5mZ7D9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Advance to supplier</td> <td> </td> <td> </td> <td style="text-align: right">–</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">8,404</td> <td> </td></tr> <tr id="xdx_406_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_hus-gaap--NatureOfExpenseAxis__custom--PrepaidExpensesMember_zzt9EdZYJLY3" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: justify"><span style="font-size: 10pt">Prepaid Expenses</span></td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt">3,852</span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt">43,157</span></td> <td style="width: 1%"> </td></tr> <tr id="xdx_409_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_hus-gaap--NatureOfExpenseAxis__custom--OtherPrepaidExpensesMember_zug6X6Wcl2S2" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"><span style="font-size: 10pt">Others</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt">313,310</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt">102,695</span></td> <td> </td></tr> <tr id="xdx_407_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span style="font-size: 10pt"><b>Prepaid expenses and other current assets, net</b></span></td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">317,162</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">154,256</span></td> <td> </td></tr> </table> 0 8404 3852 43157 313310 102695 317162 154256 <p id="xdx_803_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zdtEcDuKmzof" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 8     <span id="xdx_82C_zy5iz95aYvCi">PROPERTY AND EQUIPMENT, NET</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2025 and 2024, property and equipment consisted of the following:</p> <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--PropertyPlantAndEquipmentTextBlock_zzXxkxARQb3k" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PROPERTY AND EQUIPMENT, NET (Details)"> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span id="xdx_8B4_zo4JJUn8fp3b" style="display: none">Schedule of property and equipment</span></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>December 31, <br/> 2025</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>December 31, <br/> 2024</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-size: 10pt">$</span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-size: 10pt">$</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 66%; text-align: justify"><span style="font-size: 10pt">Land</span></td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandMember_ze0KTXmBSE77" style="width: 13%; text-align: right" title="Property and equipment, gross"><span style="font-size: 10pt">877,870</span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandMember_zNMEYlreMdOk" style="width: 13%; text-align: right" title="Property and equipment, gross"><span style="font-size: 10pt">877,870</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Equipment</span></td> <td> </td> <td> </td> <td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_zUJrMb1vGeXd" style="text-align: right" title="Property and equipment, gross"><span style="font-size: 10pt">11,940</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_zf2UMSW7J431" style="text-align: right" title="Property and equipment, gross"><span style="font-size: 10pt">836,159</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Less: Accumulated depreciation</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98F_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20251231_z1jGkImhzv17" style="border-bottom: black 1pt solid; text-align: right" title="Less: Accumulated depreciation"><span style="font-size: 10pt">(7,027</span></td> <td><span style="font-size: 10pt">)</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_989_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20241231_z1zHhw7AKwD1" style="border-bottom: black 1pt solid; text-align: right" title="Less: Accumulated depreciation"><span style="font-size: 10pt">(388,199</span></td> <td><span style="font-size: 10pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt"><b>Property and equipment, net</b></span></td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentNet_pp0p0_c20251231_zF3pmHLm9Pg5" style="border-bottom: black 2.25pt double; text-align: right" title="Property and equipment, net"><span style="font-size: 10pt">882,783</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentNet_pp0p0_c20241231_zwKRV4t3R3rb" style="border-bottom: black 2.25pt double; text-align: right" title="Property and equipment, net"><span style="font-size: 10pt">1,325,830</span></td> <td> </td></tr> </table> <p id="xdx_8A4_zfmJ5jkiKV8j" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Depreciation expenses for the years ended December 31, 2025 and 2024 were $<span id="xdx_908_eus-gaap--Depreciation_pp0p0_c20250101__20251231_zfEojJqB67j3" title="Depreciation expense">210,524</span> and $<span id="xdx_909_eus-gaap--Depreciation_pp0p0_c20240101__20241231_zx3dwUpFoC09" title="Depreciation expense">134,288</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--PropertyPlantAndEquipmentTextBlock_zzXxkxARQb3k" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PROPERTY AND EQUIPMENT, NET (Details)"> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span id="xdx_8B4_zo4JJUn8fp3b" style="display: none">Schedule of property and equipment</span></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>December 31, <br/> 2025</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>December 31, <br/> 2024</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-size: 10pt">$</span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-size: 10pt">$</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 66%; text-align: justify"><span style="font-size: 10pt">Land</span></td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandMember_ze0KTXmBSE77" style="width: 13%; text-align: right" title="Property and equipment, gross"><span style="font-size: 10pt">877,870</span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandMember_zNMEYlreMdOk" style="width: 13%; text-align: right" title="Property and equipment, gross"><span style="font-size: 10pt">877,870</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Equipment</span></td> <td> </td> <td> </td> <td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_zUJrMb1vGeXd" style="text-align: right" title="Property and equipment, gross"><span style="font-size: 10pt">11,940</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_zf2UMSW7J431" style="text-align: right" title="Property and equipment, gross"><span style="font-size: 10pt">836,159</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Less: Accumulated depreciation</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98F_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20251231_z1jGkImhzv17" style="border-bottom: black 1pt solid; text-align: right" title="Less: Accumulated depreciation"><span style="font-size: 10pt">(7,027</span></td> <td><span style="font-size: 10pt">)</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_989_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20241231_z1zHhw7AKwD1" style="border-bottom: black 1pt solid; text-align: right" title="Less: Accumulated depreciation"><span style="font-size: 10pt">(388,199</span></td> <td><span style="font-size: 10pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt"><b>Property and equipment, net</b></span></td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentNet_pp0p0_c20251231_zF3pmHLm9Pg5" style="border-bottom: black 2.25pt double; text-align: right" title="Property and equipment, net"><span style="font-size: 10pt">882,783</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentNet_pp0p0_c20241231_zwKRV4t3R3rb" style="border-bottom: black 2.25pt double; text-align: right" title="Property and equipment, net"><span style="font-size: 10pt">1,325,830</span></td> <td> </td></tr> </table> 877870 877870 11940 836159 7027 388199 882783 1325830 210524 134288 <p id="xdx_801_eus-gaap--LesseeOperatingLeasesTextBlock_zNp0lMF4jQe6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 9     <span id="xdx_82B_zJXTwhUdgGt5">RIGHT-OF-USE ASSETS</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company adopted ASU No. 2016-02 Leases, on January 1, 2019, the beginning of the fiscal 2019, using the modified retrospective approach. The Company determines whether an arrangement is a lease at inception. This determination generally depends on whether the arrangement conveys the right to control the use of an identified fixed asset explicitly or implicitly for a period of time in exchange for consideration. Control of an underlying asset is conveyed if we obtain the rights to direct the use of and to obtain substantially all of the economic benefit from the use of the underlying asset. Some of our leases include both lease and non-lease components which are accounted for as a single lease component as the Company has elected the practical expedient. Some of the operating lease agreements include variable lease costs, primarily taxes, insurance, common area maintenance or increases in rental costs related to inflation. Substantially all of our equipment leases and some of our real estate leases have terms of less than one year and, as such, are accounted for as short-term leases as we have elected the practical expedient.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Operating leases are included in the right-of-use lease assets, current lease liabilities and long-term lease liabilities on the Consolidated Balance Sheet. Right-of-use assets and lease liabilities are recognized at each lease’s commencement date based on the present values of its lease payments over its respective lease term. When a borrowing rate is not explicitly available for a lease, the incremental borrowing rate is used based on information available at the lease’s commencement date to determine the present value of its lease payments. Operating lease payments are recognized on a straight-line basis over the lease term</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The carrying amount of right-of-use assets by class of underlying asset are as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfRightOfUseAssetsTableTextBlock_zZdsWtZcSEUi" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RIGHT-OF-USE ASSETS (Details - Right of use assets)"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"><span id="xdx_8BA_zIlu7ZgiwhJ3"><b style="display: none">Schedule of right-of-use assets</b></span></td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20251231_zNVfv2c8fBb3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">December 31, <br/> 2025</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20241231_zopisIMhX7Kf" style="border-bottom: Black 1pt solid; text-align: center"><b>December 31,<br/> 2024</b></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-size: 10pt"> </td> <td colspan="2" style="font-size: 10pt; text-align: center"><span style="font-size: 10pt">$</span></td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td colspan="2" style="font-size: 10pt; text-align: center"><span style="font-size: 10pt">$</span></td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify">At cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--FinanceLeaseRightOfUseAssetBeforeAccumulatedAmortization_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_zLlkgF0ye2B" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; font-size: 10pt; text-align: justify">Equipment</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 13%; font-size: 10pt; text-align: right">43,453</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 13%; font-size: 10pt; text-align: right">43,453</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--PropertySubjectToOrAvailableForOperatingLeaseAccumulatedDepreciation_iNI_di0_zNrbgEct0HDi" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Less: Accumulated depreciation</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(8,511</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">–</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--FinanceLeaseRightOfUseAsset_iI_zAjoPVXq2qB2" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Right-of-use assets, net</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">34,942</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">43,453</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td></tr> </table> <p id="xdx_8AB_zSsfvz2lVBZf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Right-of-use assets under operating leasing arrangements classified under motor vehicles as of December 31, 2025 and 2024 amounted to $<span id="xdx_906_eus-gaap--FinanceLeaseRightOfUseAssetBeforeAccumulatedAmortization_iI_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zXFqLhStbtk4">35,942</span> and $<span id="xdx_90D_eus-gaap--FinanceLeaseRightOfUseAssetBeforeAccumulatedAmortization_iI_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zdwNQTQQJw25" title="Right-of-use assets under operating leasing arrangements">43,453</span> respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><br/> The table below presents the lease-related assets and liabilities recorded on the balance sheet.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--LeaseCostTableTextBlock_z6fl6SlzlZq8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RIGHT-OF-USE ASSETS (Details - Lease related info)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: justify"><span id="xdx_8B2_z2wNvp6RlGi" style="display: none">Schedule of lease-related assets and liabilities</span></td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_491_20251231_zEndhvpSX2Uh" style="font-size: 10pt; text-align: center"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_49B_20241231_zY4gB2Jty8X4" style="font-size: 10pt; text-align: center"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"><span><b></b></span></td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">December 31, <br/> 2025</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><b>December 31,<br/> 2024</b></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; font-weight: bold; text-align: center"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="2" style="font-size: 10pt; text-align: center">$</td><td style="font-size: 10pt; font-weight: bold"> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify">Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--FinanceLeaseRightOfUseAsset_iI_ziKR2pw5uNq2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; width: 66%; font-size: 10pt; text-align: justify">Finance lease, right-of-use asset, net</td><td style="padding-bottom: 1pt; width: 2%; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 13%; font-size: 10pt; text-align: right">34,942</td><td style="padding-bottom: 1pt; width: 1%; font-size: 10pt; text-align: left"> </td><td style="padding-bottom: 1pt; width: 2%; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 13%; font-size: 10pt; text-align: right">43,453</td><td style="padding-bottom: 1pt; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--FinanceLeaseRightOfUseAsset_iI_z2HfoRInp4T9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: justify">Right-of-use assets, net</td><td style="padding-bottom: 2.5pt; font-size: 10pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">34,942</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; font-size: 10pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">43,453</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: justify"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; font-weight: bold; text-align: justify">Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify">Current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--FinanceLeaseLiabilityCurrent_iI_ztrEJzInFkT9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify">Finance lease liability</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">7,398</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">6,652</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify">Non-current</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--FinanceLeaseLiabilityNoncurrent_iI_zSnvyaMwXXk6" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Finance lease liability</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">18,243</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">24,383</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--FinanceLeaseLiability_iI_zDFKrEjQRQZe" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total Finance lease liabilities</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">25,641</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">31,035</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td></tr> </table> <p id="xdx_8AC_zh1Zpd0fg4qc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration: underline">Components of Lease Expense</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We recognize lease expense on a straight-line basis over the term of the operating leases, as reported within “general and administrative” expense on the accompanying consolidated statement of operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfRightOfUseAssetsTableTextBlock_zZdsWtZcSEUi" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RIGHT-OF-USE ASSETS (Details - Right of use assets)"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"><span id="xdx_8BA_zIlu7ZgiwhJ3"><b style="display: none">Schedule of right-of-use assets</b></span></td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20251231_zNVfv2c8fBb3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">December 31, <br/> 2025</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20241231_zopisIMhX7Kf" style="border-bottom: Black 1pt solid; text-align: center"><b>December 31,<br/> 2024</b></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-size: 10pt"> </td> <td colspan="2" style="font-size: 10pt; text-align: center"><span style="font-size: 10pt">$</span></td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td colspan="2" style="font-size: 10pt; text-align: center"><span style="font-size: 10pt">$</span></td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify">At cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--FinanceLeaseRightOfUseAssetBeforeAccumulatedAmortization_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_zLlkgF0ye2B" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; font-size: 10pt; text-align: justify">Equipment</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 13%; font-size: 10pt; text-align: right">43,453</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 13%; font-size: 10pt; text-align: right">43,453</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--PropertySubjectToOrAvailableForOperatingLeaseAccumulatedDepreciation_iNI_di0_zNrbgEct0HDi" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Less: Accumulated depreciation</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(8,511</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">–</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--FinanceLeaseRightOfUseAsset_iI_zAjoPVXq2qB2" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Right-of-use assets, net</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">34,942</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">43,453</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td></tr> </table> 43453 43453 8511 -0 34942 43453 35942 43453 <table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--LeaseCostTableTextBlock_z6fl6SlzlZq8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RIGHT-OF-USE ASSETS (Details - Lease related info)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: justify"><span id="xdx_8B2_z2wNvp6RlGi" style="display: none">Schedule of lease-related assets and liabilities</span></td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_491_20251231_zEndhvpSX2Uh" style="font-size: 10pt; text-align: center"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_49B_20241231_zY4gB2Jty8X4" style="font-size: 10pt; text-align: center"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"><span><b></b></span></td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">December 31, <br/> 2025</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><b>December 31,<br/> 2024</b></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; font-weight: bold; text-align: center"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="2" style="font-size: 10pt; text-align: center">$</td><td style="font-size: 10pt; font-weight: bold"> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify">Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--FinanceLeaseRightOfUseAsset_iI_ziKR2pw5uNq2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; width: 66%; font-size: 10pt; text-align: justify">Finance lease, right-of-use asset, net</td><td style="padding-bottom: 1pt; width: 2%; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 13%; font-size: 10pt; text-align: right">34,942</td><td style="padding-bottom: 1pt; width: 1%; font-size: 10pt; text-align: left"> </td><td style="padding-bottom: 1pt; width: 2%; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 13%; font-size: 10pt; text-align: right">43,453</td><td style="padding-bottom: 1pt; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--FinanceLeaseRightOfUseAsset_iI_z2HfoRInp4T9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: justify">Right-of-use assets, net</td><td style="padding-bottom: 2.5pt; font-size: 10pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">34,942</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; font-size: 10pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">43,453</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: justify"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; font-weight: bold; text-align: justify">Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify">Current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--FinanceLeaseLiabilityCurrent_iI_ztrEJzInFkT9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify">Finance lease liability</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">7,398</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">6,652</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify">Non-current</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--FinanceLeaseLiabilityNoncurrent_iI_zSnvyaMwXXk6" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Finance lease liability</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">18,243</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">24,383</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--FinanceLeaseLiability_iI_zDFKrEjQRQZe" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total Finance lease liabilities</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">25,641</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">31,035</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td></tr> </table> 34942 43453 34942 43453 7398 6652 18243 24383 25641 31035 <p id="xdx_808_eus-gaap--EquityMethodInvestmentsTextBlock_zVSnaoQ7Drke" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 10     <span id="xdx_82F_z1rzGBLNxtR8">EQUITY METHOD INVESTMENTS</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Tachyonext Inc. ("Tachyonext")</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 5, 2025, the Company acquired a <span id="xdx_901_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20250605__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--TachyonextIncMember_zZ5le2KkZamg" title="Equity interest">35</span>% equity interest in Tachyonext, a US-based e-commerce company, for total cash consideration of $<span id="xdx_904_eus-gaap--AssetAcquisitionConsiderationTransferred_c20250604__20250605__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--TachyonextIncMember_zpi8tZuJuvM5" title="Cash consideration">500,000</span>. The Company has significant influence over Tachyonext through its ownership interest and participation in certain strategic and operating decisions, and accordingly accounts for this investment using the equity method.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the year ended December 31, 2025, the Company recognized a gain of $<span id="xdx_90C_eus-gaap--EquitySecuritiesFvNiGainLoss_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--TachyonextMember_z8eJbcMs2NUj" title="Gain on equity securities">24,152</span>, representing its proportionate share of Tachyonext’s net gain. As of December 31, 2025, the carrying value of the investment in Tachyonext was $<span id="xdx_904_eus-gaap--EquityMethodInvestments_iI_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--TachyonextIncMember_zdBIoCG9MCjk" title="Carrying value of investment">524,152</span>. The Company evaluated this investment for impairment as of December 31, 2025 and determined that <span id="xdx_90F_eus-gaap--AssetImpairmentCharges_do_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--TachyonextIncMember_z4XnsVznxkIl" title="Investment for impairment">no</span> impairment indicators were present.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>LONGWOOL (“Longwool”)</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 1, 2025, the Company entered into a stock purchase agreement with Longwool, a French corporation, to acquire an equity interest representing <span id="xdx_900_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20251202__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--LONGWOOLMember_zJtTBgeEMng1" title="Equity interest">35</span>% of Longwool’s outstanding equity for total cash consideration of $<span id="xdx_900_eus-gaap--AssetAcquisitionConsiderationTransferred_c20251201__20251202__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--LONGWOOLMember_zNseDtU6NTx6" title="Cash consideration">400,000</span>. The transaction closed on January 1, 2026. The cash consideration paid in December 2025 was recorded as a prepaid investment as of December 31, 2025. The Company began accounting for this investment using the equity method in January 2026, as the Company obtained significant influence over Longwool at that time.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> 0.35 500000 24152 524152 0 0.35 400000 <p id="xdx_802_eus-gaap--GoodwillAndIntangibleAssetsDisclosureTextBlock_zdPiJHDjjKn9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 11     <span id="xdx_823_zK4toTGsbF6d">GOODWILL AND INTANGIBLE ASSETS, NET</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2025 and 2024, goodwill and other intangible assets consisted of the followings:</p> <table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--ScheduleOfGoodwillTextBlock_zvAAeTeap2ne" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - GOODWILL AND INTANGIBLE ASSETS, NET (Details - Goodwill)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span id="xdx_8BE_zsyYRX9JzPUi" style="display: none">Schedule of goodwill</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"><span style="text-decoration: underline">Goodwill</span></td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; text-align: center">$</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; text-align: center">$</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Goodwill - Meixin</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--GoodwillGross_iI_pp0p0_d0_c20251231__dei--LegalEntityAxis__custom--MeixinMember_ze0vZfEM7aZd" style="width: 13%; text-align: right" title="Goodwill">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--GoodwillGross_iI_pp0p0_c20241231__dei--LegalEntityAxis__custom--MeixinMember_zBqnbLh6h159" style="width: 13%; text-align: right" title="Goodwill">3,905,735</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Goodwill - Xinca</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--GoodwillGross_iI_pp0p0_d0_c20251231__dei--LegalEntityAxis__custom--XincaMember_z57Ei5lNYNoa" style="text-align: right" title="Goodwill">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--GoodwillGross_iI_pp0p0_c20241231__dei--LegalEntityAxis__custom--XincaMember_zF5X7PcVcnS4" style="text-align: right" title="Goodwill">1,351,703</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Goodwill - SY Culture</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--GoodwillGross_iI_pp0p0_d0_c20251231__dei--LegalEntityAxis__custom--SYCultureMember_znxFrjqLjcF3" style="text-align: right" title="Goodwill">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--GoodwillGross_iI_pp0p0_c20241231__dei--LegalEntityAxis__custom--SYCultureMember_zwEbl5N9y3jg" style="text-align: right" title="Goodwill, gross">230,015</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Less: Goodwill impairment - Meixin</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--GoodwillImpairedAccumulatedImpairmentLoss_iNI_pp0p0_di0_c20251231__dei--LegalEntityAxis__custom--MeixinMember_z9lZBUeDADV9" style="text-align: right" title="Less: Goodwill impairment">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--GoodwillImpairedAccumulatedImpairmentLoss_iNI_pp0p0_di0_c20241231__dei--LegalEntityAxis__custom--MeixinMember_z1W3ab5ynKMf" style="text-align: right" title="Less: Goodwill impairment">(3,409,725</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Less: Goodwill impairment - Xinca</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--GoodwillImpairedAccumulatedImpairmentLoss_iNI_pp0p0_di0_c20251231__dei--LegalEntityAxis__custom--XincaMember_z8bS1l8VZ9u9" style="border-bottom: Black 1pt solid; text-align: right" title="Less: Goodwill impairment">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--GoodwillImpairedAccumulatedImpairmentLoss_iNI_pp0p0_di0_c20241231__dei--LegalEntityAxis__custom--XincaMember_zSMwNkA9A1De" style="border-bottom: Black 1pt solid; text-align: right" title="Less: Goodwill impairment">(1,351,703</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Balance at end of year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eus-gaap--Goodwill_iI_d0_c20251231_zC6z38Haeol3" style="border-bottom: Black 2.5pt double; text-align: right" title="Goodwill">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eus-gaap--Goodwill_iI_c20241231_zOI964Rn5fMg" style="border-bottom: Black 2.5pt double; text-align: right" title="Goodwill">726,025</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A2_zGyipNfgdoF" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zN5HWLBN11Ji" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - GOODWILL AND INTANGIBLE ASSETS, NET (Details - Customer relations)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BF_zKVMKCSOHINf" style="display: none">Schedule of customer relations</span></td><td> </td> <td colspan="2" id="xdx_494_20251231_zs2XL7cLiY77" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49E_20241231_zj91xOaPECV4" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td><span style="text-decoration: underline">Intangible assets - Customer relations</span></td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_d0_zEE1KyMAC331" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Balance at beginning of year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">135,325</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di0_zYnbuqQEkoz7" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Less: Accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(37,500</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_d0_z4uimmNsArze" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Balance at end of year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">97,825</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A0_zcG7yNK0LkT7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the year ended December 31, 2024, the Company recognized a goodwill impairment charge of $<span id="xdx_90A_eus-gaap--GoodwillImpairmentLoss_c20240101__20241231__dei--LegalEntityAxis__custom--MeixinMember_zkYXlvTl5Ys" title="Goodwill impairment">1,159,172</span> related to the Meixin reporting unit, which was primarily driven by the loss of a major customer and the associated termination of a significant contract that materially impacted the projected future cash flows of the reporting unit. This charge does not impact the Company’s cash flows or liquidity position but reflects a reduction in the carrying value of goodwill due to updated expectations of future performance.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the year ended December 31, 2024, the Company identified triggering events, including a significant decline in operating performance, continued net losses, and adverse changes in e-commerce market conditions, particularly in the PRC where the Company conducts a substantial portion of its operations, as well as a significant reduction in the Company’s net asset value. Based on the results of the impairment test, the Company determined that the carrying amount exceeded its estimated fair value and accordingly recognized a full impairment of goodwill of $<span id="xdx_902_eus-gaap--GoodwillImpairmentLoss_c20240101__20241231__dei--LegalEntityAxis__custom--XincaMember_zB1TWIuh4Rn9" title="Goodwill impairment">1,351,703</span> for the year ended December 31, 2024. The impairment assessment involves significant judgment, and changes in key assumptions could have resulted in a different conclusion.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the year ended December 31, 2025, the Company disposed of Meixin and SY Culture as described in Note 3. As a result of these disposals, the carrying amounts of goodwill and intangible assets associated with Meixin and SY Culture were fully derecognized, and no balance remained as of December 31, 2025.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--ScheduleOfGoodwillTextBlock_zvAAeTeap2ne" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - GOODWILL AND INTANGIBLE ASSETS, NET (Details - Goodwill)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span id="xdx_8BE_zsyYRX9JzPUi" style="display: none">Schedule of goodwill</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"><span style="text-decoration: underline">Goodwill</span></td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; text-align: center">$</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; text-align: center">$</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Goodwill - Meixin</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--GoodwillGross_iI_pp0p0_d0_c20251231__dei--LegalEntityAxis__custom--MeixinMember_ze0vZfEM7aZd" style="width: 13%; text-align: right" title="Goodwill">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--GoodwillGross_iI_pp0p0_c20241231__dei--LegalEntityAxis__custom--MeixinMember_zBqnbLh6h159" style="width: 13%; text-align: right" title="Goodwill">3,905,735</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Goodwill - Xinca</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--GoodwillGross_iI_pp0p0_d0_c20251231__dei--LegalEntityAxis__custom--XincaMember_z57Ei5lNYNoa" style="text-align: right" title="Goodwill">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--GoodwillGross_iI_pp0p0_c20241231__dei--LegalEntityAxis__custom--XincaMember_zF5X7PcVcnS4" style="text-align: right" title="Goodwill">1,351,703</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Goodwill - SY Culture</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--GoodwillGross_iI_pp0p0_d0_c20251231__dei--LegalEntityAxis__custom--SYCultureMember_znxFrjqLjcF3" style="text-align: right" title="Goodwill">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--GoodwillGross_iI_pp0p0_c20241231__dei--LegalEntityAxis__custom--SYCultureMember_zwEbl5N9y3jg" style="text-align: right" title="Goodwill, gross">230,015</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Less: Goodwill impairment - Meixin</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--GoodwillImpairedAccumulatedImpairmentLoss_iNI_pp0p0_di0_c20251231__dei--LegalEntityAxis__custom--MeixinMember_z9lZBUeDADV9" style="text-align: right" title="Less: Goodwill impairment">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--GoodwillImpairedAccumulatedImpairmentLoss_iNI_pp0p0_di0_c20241231__dei--LegalEntityAxis__custom--MeixinMember_z1W3ab5ynKMf" style="text-align: right" title="Less: Goodwill impairment">(3,409,725</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Less: Goodwill impairment - Xinca</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--GoodwillImpairedAccumulatedImpairmentLoss_iNI_pp0p0_di0_c20251231__dei--LegalEntityAxis__custom--XincaMember_z8bS1l8VZ9u9" style="border-bottom: Black 1pt solid; text-align: right" title="Less: Goodwill impairment">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--GoodwillImpairedAccumulatedImpairmentLoss_iNI_pp0p0_di0_c20241231__dei--LegalEntityAxis__custom--XincaMember_zSMwNkA9A1De" style="border-bottom: Black 1pt solid; text-align: right" title="Less: Goodwill impairment">(1,351,703</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Balance at end of year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eus-gaap--Goodwill_iI_d0_c20251231_zC6z38Haeol3" style="border-bottom: Black 2.5pt double; text-align: right" title="Goodwill">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eus-gaap--Goodwill_iI_c20241231_zOI964Rn5fMg" style="border-bottom: Black 2.5pt double; text-align: right" title="Goodwill">726,025</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 0 3905735 0 1351703 0 230015 -0 3409725 -0 1351703 0 726025 <table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zN5HWLBN11Ji" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - GOODWILL AND INTANGIBLE ASSETS, NET (Details - Customer relations)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BF_zKVMKCSOHINf" style="display: none">Schedule of customer relations</span></td><td> </td> <td colspan="2" id="xdx_494_20251231_zs2XL7cLiY77" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49E_20241231_zj91xOaPECV4" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td><span style="text-decoration: underline">Intangible assets - Customer relations</span></td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_d0_zEE1KyMAC331" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Balance at beginning of year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">135,325</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di0_zYnbuqQEkoz7" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Less: Accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(37,500</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_d0_z4uimmNsArze" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Balance at end of year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">97,825</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 0 135325 -0 37500 0 97825 1159172 1351703 <p id="xdx_807_eus-gaap--AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock_zXGGnFmDHrc9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 12     <span id="xdx_820_zbHA1ocShND9">ACCRUED EXPENSES AND OTHER LIABILITIES</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2025 and 2024, accrued expenses and other liabilities consisted of the following:</p> <table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_za2vVG6nH9N8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ACCRUED EXPENSES AND OTHER LIABILITIES (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B8_zj0jmVQqzAn3" style="display: none">Schedule of accrued expenses and other liabilities</span></td> <td> </td> <td colspan="2" id="xdx_499_20251231_zrgmOB9X1DXg" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" id="xdx_490_20241231" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>December 31, <br/> 2025</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>December 31, <br/> 2024</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-size: 10pt">$</span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-size: 10pt">$</span></td> <td> </td></tr> <tr id="xdx_40E_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_pp0p0_maAPAOAzSRJ_zIJxdUj6xyFg" style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 66%"><span style="font-size: 10pt">Accrued expenses</span></td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt">28,833</span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt">261,340</span></td> <td style="width: 1%"> </td></tr> <tr id="xdx_409_eus-gaap--OtherLiabilities_iI_pp0p0_z42UlnsfLgfc" style="vertical-align: bottom; background-color: white"> <td><span style="font-size: 10pt">Other liabilities</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">93,128</td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt">187,008</span></td> <td> </td></tr> <tr id="xdx_402_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_zeOZGunXXQ4" style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-size: 10pt"><b>Balance at end of year</b></span></td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">121,961</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">448,348</span></td> <td> </td></tr> </table> <p id="xdx_8AD_zGwrxc4S7ug7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_za2vVG6nH9N8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ACCRUED EXPENSES AND OTHER LIABILITIES (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B8_zj0jmVQqzAn3" style="display: none">Schedule of accrued expenses and other liabilities</span></td> <td> </td> <td colspan="2" id="xdx_499_20251231_zrgmOB9X1DXg" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" id="xdx_490_20241231" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>December 31, <br/> 2025</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>December 31, <br/> 2024</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-size: 10pt">$</span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-size: 10pt">$</span></td> <td> </td></tr> <tr id="xdx_40E_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_pp0p0_maAPAOAzSRJ_zIJxdUj6xyFg" style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 66%"><span style="font-size: 10pt">Accrued expenses</span></td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt">28,833</span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt">261,340</span></td> <td style="width: 1%"> </td></tr> <tr id="xdx_409_eus-gaap--OtherLiabilities_iI_pp0p0_z42UlnsfLgfc" style="vertical-align: bottom; background-color: white"> <td><span style="font-size: 10pt">Other liabilities</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">93,128</td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt">187,008</span></td> <td> </td></tr> <tr id="xdx_402_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_zeOZGunXXQ4" style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-size: 10pt"><b>Balance at end of year</b></span></td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">121,961</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">448,348</span></td> <td> </td></tr> </table> 28833 261340 93128 187008 121961 448348 <p id="xdx_80E_eus-gaap--DebtDisclosureTextBlock_zZpSIvPgw6pb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Note 13      <span id="xdx_823_zrIPkvCkMA71">CONVERTIBLE NOTE</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On October 31, 2025, the Company entered into a Securities Purchase Agreement (the “Purchase Agreement”) with an institutional accredited investor (the “Investor”), pursuant to which the Company may issue and sell, in multiple closings, senior secured convertible notes in an aggregate original principal amount of up to $<span id="xdx_90B_eus-gaap--DebtInstrumentIssuedPrincipal_c20251029__20251031__us-gaap--TransactionTypeAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredConvertibleNoteMember_zjoucM39Ckg9" title="Principal amount">300,000,000</span>. At the initial closing on November 3, 2025, the Company issued a Senior Secured Convertible Note in the principal amount of $<span id="xdx_90C_eus-gaap--DebtInstrumentIssuedPrincipal_c20251102__20251103__us-gaap--TransactionTypeAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredConvertibleNoteMember_zVzOk0lYTm1i" title="Principal amount">8,000,000</span> (the “Initial Note”) for a purchase price of $<span id="xdx_901_ecustom--PurchasePrice_c20251102__20251103__us-gaap--TransactionTypeAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredConvertibleNoteMember_zf3xmDZZie0k" title="Purchase price">7,280,000</span>, resulting in an original issue discount of $<span id="xdx_906_eus-gaap--DebtInstrumentCarryingAmount_iI_c20251103__us-gaap--TransactionTypeAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredConvertibleNoteMember_zUBXVJ1x6W1c" title="Original issue discount">720,000</span>. The Initial Note bears interest at <span id="xdx_900_eus-gaap--DebtInstrumentInterestRateDuringPeriod_dp_c20251102__20251103__us-gaap--TransactionTypeAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredConvertibleNoteMember_zGKpGzmglaS9" title="Interest rate">9.0</span>% per annum, payable monthly in arrears, and matures on <span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_dd_c20251102__20251103__us-gaap--TransactionTypeAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredConvertibleNoteMember_zS2d4RfAugq5" title="Maturity date">November 3, 2027</span>. Upon the occurrence of an Event of Default, the interest rate increases to <span id="xdx_901_eus-gaap--DebtInstrumentInterestRateIncreaseDecrease_dp_c20251102__20251103__us-gaap--TransactionTypeAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredConvertibleNoteMember_zqExGAjg7Mh4" title="Interest rate increases">18.0</span>% per annum.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Initial Note is secured by a first-priority security interest in substantially all of the Company’s assets purchased or acquired with the proceeds from the sale of the Initial Note, pursuant to a Pledge and Security Agreement and an Account Control Agreement, each dated as of November 3, 2025. The Initial Note ranks senior to all existing and future indebtedness of the Company, subject to certain permitted indebtedness exceptions.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Initial Note is convertible at any time at the option of the holder into shares of the Company’s common stock. The conversion price is equal to the lower of: <span id="xdx_90B_eus-gaap--CommonStockConversionFeatures_c20250101__20251231_z5AtgvGVwNSa" title="Conversion price description">(A) The lower of (i) $2.01, and (ii) the average closing price of the Common Stock for the five trading days immediately preceding the closing; and (B) 93% of the lowest daily volume-weighted average price (“VWAP”) of the Common Stock during the ten trading days immediately preceding the conversion date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The conversion price is subject to a Floor Price and customary adjustments. The holder is restricted from converting the Note if such conversion would result in the holder beneficially owning more than 4.99% of the outstanding Common Stock (the “Beneficial Ownership Limitation”), which may be increased to 9.99% upon 61 days’ prior written notice.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company elected the fair value option for the convertible note in accordance with ASC 825. Accordingly, the Initial Note is measured at fair value at each reporting date, with changes in fair value recorded in other expense in the Consolidated Statements of Operations and Comprehensive Loss.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The fair value of the convertible note is classified as Level 3 within the fair value hierarchy due to the lack of an active market and reliance on unobservable inputs. The fair value is estimated using a discounted cash flow model based on expected future principal and interest payments, adjusted for expected conversions and the Floor Price of the conversion feature. The discount rate is based on management’s estimate of rates for similar debt instruments, adjusted for the Company’s credit risk. Changes in key assumptions, including the discount rate or expected conversion, could materially affect the estimated fair value of the convertible notes.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Issuance costs of $<span id="xdx_901_eus-gaap--PaymentsOfDebtIssuanceCosts_c20250101__20251231_z650x3C3nK6" title="Issuance costs">643,500</span> were expensed as incurred during the year ended December 31, 2025.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In December 2025, a holder of the Initial Note converted $<span id="xdx_907_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--InitialNoteMember_zedjCYWSEWth" title="Initial note converted">45,319</span> into <span id="xdx_909_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--InitialNoteMember_zEnwKdGx526a" title="Initial Note converted, shares">60,013</span> shares of the Company’s common stock.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfDebtTableTextBlock_z6RnCF0MZYq2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CONVERTIBLE NOTE (Details)"> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span id="xdx_8BF_zR1TKJOhSvq8" style="display: none">Schedule of convertible note</span></td> <td> </td> <td> </td> <td id="xdx_49F_20250101__20251231_zcz4xWVtqFWd" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>December 31, <br/> 2025</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-size: 10pt">$</span></td> <td> </td></tr> <tr id="xdx_404_eus-gaap--ConvertibleNotesPayable_iS_d0_zAz2Yz0MpYU1" style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Balance at beginning of year</span></td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">–</span></td> <td> </td></tr> <tr id="xdx_403_eus-gaap--ProceedsFromDebtNetOfIssuanceCosts_zWz4eEMSfdJ6" style="vertical-align: bottom; background-color: white"> <td style="width: 83%; text-align: justify"><span style="font-size: 10pt">Issuance</span></td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt">7,280,000</span></td> <td style="width: 1%"> </td></tr> <tr id="xdx_401_eus-gaap--DebtInstrumentIncreaseAccruedInterest_zqJRApLrQjse" style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Accrued interest</span></td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">115,275</span></td> <td> </td></tr> <tr id="xdx_406_eus-gaap--DebtConversionOriginalDebtAmount1_iN_di_zyskC516tmy8" style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Conversion</span></td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">(45,319</span></td> <td><span style="font-size: 10pt">)</span></td></tr> <tr id="xdx_40F_eus-gaap--DebtSecuritiesAvailableForSaleGainLoss_zEvxC3xdSovd" style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Change in fair value</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt">(144,290</span></td> <td><span style="font-size: 10pt">) </span></td></tr> <tr id="xdx_404_eus-gaap--ConvertibleNotesPayable_iE_zEium0bMTwN" style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Balance at end of year</span></td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">7,205,666</span></td> <td> </td></tr> </table> <p id="xdx_8A4_zVDadzt6KyZ2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> 300000000 8000000 7280000 720000 0.090 2027-11-03 0.180 (A) The lower of (i) $2.01, and (ii) the average closing price of the Common Stock for the five trading days immediately preceding the closing; and (B) 93% of the lowest daily volume-weighted average price (“VWAP”) of the Common Stock during the ten trading days immediately preceding the conversion date. 643500 45319 60013 <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfDebtTableTextBlock_z6RnCF0MZYq2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CONVERTIBLE NOTE (Details)"> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span id="xdx_8BF_zR1TKJOhSvq8" style="display: none">Schedule of convertible note</span></td> <td> </td> <td> </td> <td id="xdx_49F_20250101__20251231_zcz4xWVtqFWd" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>December 31, <br/> 2025</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-size: 10pt">$</span></td> <td> </td></tr> <tr id="xdx_404_eus-gaap--ConvertibleNotesPayable_iS_d0_zAz2Yz0MpYU1" style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Balance at beginning of year</span></td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">–</span></td> <td> </td></tr> <tr id="xdx_403_eus-gaap--ProceedsFromDebtNetOfIssuanceCosts_zWz4eEMSfdJ6" style="vertical-align: bottom; background-color: white"> <td style="width: 83%; text-align: justify"><span style="font-size: 10pt">Issuance</span></td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt">7,280,000</span></td> <td style="width: 1%"> </td></tr> <tr id="xdx_401_eus-gaap--DebtInstrumentIncreaseAccruedInterest_zqJRApLrQjse" style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Accrued interest</span></td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">115,275</span></td> <td> </td></tr> <tr id="xdx_406_eus-gaap--DebtConversionOriginalDebtAmount1_iN_di_zyskC516tmy8" style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Conversion</span></td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">(45,319</span></td> <td><span style="font-size: 10pt">)</span></td></tr> <tr id="xdx_40F_eus-gaap--DebtSecuritiesAvailableForSaleGainLoss_zEvxC3xdSovd" style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Change in fair value</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt">(144,290</span></td> <td><span style="font-size: 10pt">) </span></td></tr> <tr id="xdx_404_eus-gaap--ConvertibleNotesPayable_iE_zEium0bMTwN" style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Balance at end of year</span></td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">7,205,666</span></td> <td> </td></tr> </table> 0 7280000 115275 45319 -144290 7205666 <p id="xdx_801_ecustom--WarrantDisclosureTextBlock_zPONqPV4FrVf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 14     <span id="xdx_829_z71lfEcQztS7">WARRANTS</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span style="text-decoration: underline">IPO Warrants</span></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In connection with the Company’s initial public offering, the Company issued warrants to purchase shares of its common stock (the “IPO Warrants”). The IPO Warrants contain exercise price reset provisions whereby the exercise price may be adjusted based on the volume weighted average price of the Company’s common stock following issuance. In addition, the Company may, subject to holder consent, reduce the exercise price at the discretion of the Board of Directors. The IPO Warrants also provide the Company with redemption rights at a price equal to a multiple of the exercise price upon the satisfaction of certain market-based conditions. Due to the presence of exercise price reset features, discretionary repricing provisions and non-nominal redemption terms, the IPO Warrants do not meet the criteria for equity classification. Accordingly, the IPO Warrants are classified as warrant liabilities and are recorded at fair value at each reporting date, with changes in fair value recognized in earnings.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The IPO Warrants are classified as Level 3 within the fair value hierarchy because they are not traded in an active market and their valuation relies on significant unobservable inputs. The fair value of the IPO Warrants is estimated using the Black-Scholes option pricing model, incorporating assumptions regarding the fair value of the Company’s common stock, expected term, expected volatility, risk-free interest rate, dividend yield, and adjustments for exercise price reset and redemption features. The expected term equals the remaining contractual term, as the IPO Warrants are fully vested and exercisable. Expected volatility is based on the historical volatility of a group of comparable publicly traded companies over a period consistent with the expected term. The risk-free interest rate is based on U.S. Treasury yields with maturities consistent with the expected term. The dividend yield is assumed to be zero, as the Company has not historically paid dividends and does not expect to pay dividends for the foreseeable future. Changes in key assumptions could materially affect the estimated fair value of the IPO Warrants.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--ScheduleOfWarrantValuationAssumptionsTableTextBlock_hus-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zHLT5bcShXwi" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANTS (Details - IPO warrants)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8BD_z7sfTj8tEHZ" style="display: none">Schedule of assumptions used</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Exercise price</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_904_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember_zzltosNlDXk5" title="Assumptions used">1.925</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_908_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20240101__20241231__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember_zFyneqNQtukj" title="Assumptions used">1.925</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Risk free rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zQaEYKZBnT06" title="Assumptions used">3.47%</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20240101__20241231__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zWXvtzzB7gl5" title="Assumptions used">4.2%</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Dividend yield</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zL5ktYS6YzT8" title="Assumptions used">0%</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20240101__20241231__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_z4Ok94EPZBxb" title="Assumptions used">0%</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Expected term (year)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zSJuZiKhYcg5" title="Assumptions used">1.65</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20240101__20241231__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zRP0TRw8CQoh" title="Assumptions used">2.65</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Expected volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zSgSZxoNvcgc" title="Assumptions used">36.67%</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20240101__20241231__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zfdW4t1H41o3" title="Assumptions used">36.25%</span></td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8AD_ztI5VwZ37v9f" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following is a reconciliation of the beginning and ending balances of warrants liability measured at fair value on a recurring basis using Level 3 inputs:</p> <table cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--ScheduleOfWarrantLiabilitiesTableTextBlock_zABzfaAQ6dt5" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANTS (Details - Warrant Liability)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B0_ztEllJ5cLKKj" style="display: none">Schedule of warranty liability activity</span></td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%">Fair value at the beginning of period</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iS_c20250101__20251231_zOdyKgX2r4Z8" style="width: 13%; text-align: right" title="Balance at the beginning of period">76,847</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iS_c20240101__20241231_zg8UulWRlHcg" style="width: 13%; text-align: right" title="Balance at the beginning of period">874,116</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Fair value change of warrants included in earnings</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityPeriodIncreaseDecrease_c20250101__20251231_zMVfBsFHHg04" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value change of warrants included in earnings">(50,988</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityPeriodIncreaseDecrease_c20240101__20241231_zgAsnGj3r1Hb" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value change of warrants included in earnings">(797,269</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Fair value at the end of period</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iE_c20250101__20251231_zJJWoYOSCWI4" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value at the end of period">25,859</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iE_c20240101__20241231_zfNtCbw1nFUk" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value at the end of period">76,847</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A6_zp66hlm5H4pb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="background-color: white">The following is a summary of the IPO warrant activity:</span></p> <table cellpadding="0" cellspacing="0" id="xdx_893_eus-gaap--ScheduleOfNoncashOrPartNoncashAcquisitionsTextBlock_hus-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zEzBcrGt5Mm2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANTS (Details - IPO warrant Activity)"> <tr style="vertical-align: bottom; background-color: White"> <td><span id="xdx_8BF_z6DVN2rBufqg" style="display: none">Schedule of warrant activity</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Number of</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Warrants</b></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Average</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Exercise Price</b></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Weighted</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Average</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Remaining</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Contractual</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Term in</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Years</b></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 49%; text-align: left">Outstanding and exercisable at January 1, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_c20240101__20241231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_z9orYGd45u7" style="width: 13%; text-align: right" title="Number of warrants outstanding, Beginning balance">1,999,146</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iS_c20240101__20241231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zKkJHqYKWUAb" style="width: 13%; text-align: right" title="Average exercise price outstanding, Beginning balance">1.93</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zmPDj7CUQl7e" title="Weighted average remaining contractual term, Outstanding">3.62</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--WarrantsExercised_d0_c20240101__20241231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zSFT9OdRadr4" style="text-align: right" title="Number of warrants, Exercised">(15,276</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--AverageExercisePriceExercised_c20240101__20241231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zHCLqtd8kAHf" style="text-align: right" title="Average exercise price, Exercised">1.93</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Outstanding and exercisable at December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zXC30MZzwJ9f" style="text-align: right" title="Number of warrants outstanding, Beginning balance">1,983,870</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iS_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zgUmX92h6dz2" style="text-align: right" title="Average exercise price outstanding, Beginning balance">1.93</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20240101__20241231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zsAYhHTk75z4" title="Weighted average remaining contractual term, Outstanding">2.62</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--WarrantsExercised_d0_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zDR76R8nzSOh" style="text-align: right" title="Number of warrants, Exercised">(3,039</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--AverageExercisePriceExercised_d0_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zQ3Khu5Eh4a2" style="text-align: right" title="Average exercise price, Exercised">1.93</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Outstanding and exercisable at December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightOutstanding_iE_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zl3ECycpUZZb" style="text-align: right" title="Number of warrants outstanding, Ending balance">1,980,831</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iE_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_z80Vlaxe6T59" style="text-align: right" title="Average exercise price outstanding, Ending balance">1.93</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zRPmU0U1nW13" title="Weighted average remaining contractual term, Outstanding">1.62</span></td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A3_z85u3ldbzHtb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span style="text-decoration: underline">Class A and Class B warrants</span></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has issued Class A and Class B warrants to employees and other service providers as part of its equity compensation arrangements. The Class A and Class B warrants are exercisable into a fixed number of shares of the Company’s common stock at fixed exercise prices and are classified as equity.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company estimated the grant-date fair value of warrants issued to service providers using the Black-Scholes option pricing model. The valuation model requires assumptions related to the fair value of the Company’s common stock on the grant date, expected term, expected volatility, risk-free interest rate, and dividend yield.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The expected term of the warrants was estimated based on the contractual term of the warrants, as the warrants were fully vested and exercisable upon grant and no vesting period applies. Expected volatility was estimated using the historical volatility of comparable publicly traded companies over a period consistent with the expected term of the warrants. The risk-free interest rate was based on the U.S. Treasury yield in effect at the grant date with a maturity corresponding to the expected term of the warrants. The Company has not historically paid dividends and does not expect to pay dividends in the foreseeable future; therefore, the dividend yield was assumed to be zero.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The fair value of these warrants is measured on the grant date using a Black-Scholes option pricing model and is recognized as stock-based compensation expense over the requisite service period. These warrants are not subject to subsequent remeasurement after the grant date.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The grant-date fair value of the warrants issued to service providers is estimated using a Black-Scholes option pricing model and recognized as stock-based compensation expense over the requisite service period. These warrants are not subsequently remeasured after the grant date.</p> <table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfWarrantValuationAssumptionsTableTextBlock_zb1Vqehg8lB1" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - WARRANTS (Details - Assumptions used)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span id="xdx_8B7_zwoQjLgmbwjf" style="display: none">Schedule of assumptions used</span></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2025</b></span></td> <td> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 82%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercise price</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right">$<span id="xdx_90D_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__us-gaap--StatementClassOfStockAxis__us-gaap--WarrantMember_zxGNr0uFR4hh" title="Assumptions used">1.50</span></td> <td style="width: 1%"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk free rate</span></td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_906_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--StatementClassOfStockAxis__us-gaap--WarrantMember_z1JMjDMks47a" title="Assumptions used">3.72%</span></td> <td> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dividend yield</span></td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_901_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember__us-gaap--StatementClassOfStockAxis__us-gaap--WarrantMember_zDHXCmwbNbz4" title="Assumptions used">0%</span></td> <td> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected term (year)</span></td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_90E_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--StatementClassOfStockAxis__us-gaap--WarrantMember_zYlDxF5PjLHl" title="Assumptions used">5</span></td> <td> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected volatility</span></td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_90A_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__us-gaap--StatementClassOfStockAxis__us-gaap--WarrantMember_zFvAtpbpvwf3" title="Assumptions used">40.33%</span></td> <td style="text-align: right"> </td> </tr> </table> <p id="xdx_8A4_zRxKwJG1Ouf5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following is a summary of the Class A and Class B warrant activity:</p> <table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--ScheduleOfNoncashOrPartNoncashAcquisitionsTextBlock_zZj6Lbdd6hgk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANTS (Details - Warrant Activity)"> <tr style="vertical-align: bottom; background-color: White"> <td><span id="xdx_8BD_zotQFPb6eYbf" style="display: none">Schedule of warrant activity</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Number of</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Warrants</b></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Average</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Exercise Price</b></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Weighted</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Average</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Remaining</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Contractual</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Term in</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Years</b></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 49%; text-align: left">Outstanding and exercisable at January 1, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_c20240101__20241231__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_z6EZcthSIhde" style="width: 13%; text-align: right" title="Number of warrants outstanding, Beginning balance">1,100,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iS_c20240101__20241231__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_zMPL9K19H9a3" style="width: 13%; text-align: right" title="Average exercise price outstanding, Beginning balance">1.04</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_zknC4OrczQ4h" title="Weighted average remaining contractual term, Outstanding">2.31</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--WarrantsExercised_c20240101__20241231__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_zPaDJ8bsSKIf" style="text-align: right" title="Number of warrants, Exercised">(280,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--AverageExercisePriceExercised_d0_c20240101__20241231__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_z4IV7ZCM1ui7" style="text-align: right" title="Average exercise price, Exercised">0.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Outstanding and exercisable at December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_c20250101__20251231__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_zTK8GwLbah2b" style="text-align: right" title="Number of warrants outstanding, Beginning balance">830,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iS_c20250101__20251231__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_ztjMbwMCK7lf" style="text-align: right" title="Average exercise price outstanding, Beginning balance">1.14</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20240101__20241231__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_z1XGvO6HHwg1" title="Weighted average remaining contractual term, Outstanding">1.31</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20250101__20251231__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_zeoSDhGx0yqf" style="text-align: right" title="Number of warrants, Granted">156,667</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--AverageExercisePriceGranted_c20250101__20251231__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_zntgPiVEBRA3" style="text-align: right" title="Average exercise price, Granted">1.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--WarrantsExercised_c20250101__20251231__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_zxeoAadGnpyc" style="text-align: right" title="Number of warrants, Exercised">(320,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--AverageExercisePriceExercised_c20250101__20251231__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_zXWWgewG8pK" style="text-align: right" title="Average exercise price, Exercised">0.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Outstanding and exercisable at December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ClassOfWarrantOrRightOutstanding_iE_c20250101__20251231__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_zBDkHN8VV3V6" style="text-align: right" title="Number of warrants outstanding, Ending balance">666,667</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iE_c20250101__20251231__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_zHHZVoIuS2M1" style="text-align: right" title="Average exercise price outstanding, Ending balance">1.41</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20250101__20251231__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_zJUdgG7SRi63" title="Weighted average remaining contractual term, Outstanding">1.39</span></td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A0_zqn0ykMhvXZi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--ScheduleOfWarrantValuationAssumptionsTableTextBlock_hus-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zHLT5bcShXwi" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANTS (Details - IPO warrants)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8BD_z7sfTj8tEHZ" style="display: none">Schedule of assumptions used</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Exercise price</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_904_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember_zzltosNlDXk5" title="Assumptions used">1.925</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_908_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20240101__20241231__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember_zFyneqNQtukj" title="Assumptions used">1.925</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Risk free rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zQaEYKZBnT06" title="Assumptions used">3.47%</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20240101__20241231__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zWXvtzzB7gl5" title="Assumptions used">4.2%</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Dividend yield</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zL5ktYS6YzT8" title="Assumptions used">0%</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20240101__20241231__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_z4Ok94EPZBxb" title="Assumptions used">0%</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Expected term (year)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zSJuZiKhYcg5" title="Assumptions used">1.65</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20240101__20241231__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zRP0TRw8CQoh" title="Assumptions used">2.65</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Expected volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zSgSZxoNvcgc" title="Assumptions used">36.67%</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20240101__20241231__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zfdW4t1H41o3" title="Assumptions used">36.25%</span></td><td style="text-align: left"> </td></tr> </table> 1.925 1.925 3.47% 4.2% 0% 0% 1.65 2.65 36.67% 36.25% <table cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--ScheduleOfWarrantLiabilitiesTableTextBlock_zABzfaAQ6dt5" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANTS (Details - Warrant Liability)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B0_ztEllJ5cLKKj" style="display: none">Schedule of warranty liability activity</span></td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%">Fair value at the beginning of period</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iS_c20250101__20251231_zOdyKgX2r4Z8" style="width: 13%; text-align: right" title="Balance at the beginning of period">76,847</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iS_c20240101__20241231_zg8UulWRlHcg" style="width: 13%; text-align: right" title="Balance at the beginning of period">874,116</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Fair value change of warrants included in earnings</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityPeriodIncreaseDecrease_c20250101__20251231_zMVfBsFHHg04" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value change of warrants included in earnings">(50,988</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityPeriodIncreaseDecrease_c20240101__20241231_zgAsnGj3r1Hb" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value change of warrants included in earnings">(797,269</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Fair value at the end of period</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iE_c20250101__20251231_zJJWoYOSCWI4" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value at the end of period">25,859</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iE_c20240101__20241231_zfNtCbw1nFUk" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value at the end of period">76,847</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 76847 874116 -50988 -797269 25859 76847 <table cellpadding="0" cellspacing="0" id="xdx_893_eus-gaap--ScheduleOfNoncashOrPartNoncashAcquisitionsTextBlock_hus-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zEzBcrGt5Mm2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANTS (Details - IPO warrant Activity)"> <tr style="vertical-align: bottom; background-color: White"> <td><span id="xdx_8BF_z6DVN2rBufqg" style="display: none">Schedule of warrant activity</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Number of</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Warrants</b></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Average</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Exercise Price</b></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Weighted</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Average</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Remaining</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Contractual</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Term in</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Years</b></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 49%; text-align: left">Outstanding and exercisable at January 1, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_c20240101__20241231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_z9orYGd45u7" style="width: 13%; text-align: right" title="Number of warrants outstanding, Beginning balance">1,999,146</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iS_c20240101__20241231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zKkJHqYKWUAb" style="width: 13%; text-align: right" title="Average exercise price outstanding, Beginning balance">1.93</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zmPDj7CUQl7e" title="Weighted average remaining contractual term, Outstanding">3.62</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--WarrantsExercised_d0_c20240101__20241231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zSFT9OdRadr4" style="text-align: right" title="Number of warrants, Exercised">(15,276</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--AverageExercisePriceExercised_c20240101__20241231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zHCLqtd8kAHf" style="text-align: right" title="Average exercise price, Exercised">1.93</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Outstanding and exercisable at December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zXC30MZzwJ9f" style="text-align: right" title="Number of warrants outstanding, Beginning balance">1,983,870</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iS_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zgUmX92h6dz2" style="text-align: right" title="Average exercise price outstanding, Beginning balance">1.93</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20240101__20241231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zsAYhHTk75z4" title="Weighted average remaining contractual term, Outstanding">2.62</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--WarrantsExercised_d0_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zDR76R8nzSOh" style="text-align: right" title="Number of warrants, Exercised">(3,039</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--AverageExercisePriceExercised_d0_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zQ3Khu5Eh4a2" style="text-align: right" title="Average exercise price, Exercised">1.93</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Outstanding and exercisable at December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightOutstanding_iE_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zl3ECycpUZZb" style="text-align: right" title="Number of warrants outstanding, Ending balance">1,980,831</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iE_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_z80Vlaxe6T59" style="text-align: right" title="Average exercise price outstanding, Ending balance">1.93</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember__us-gaap--DerivativeInstrumentRiskAxis__custom--IPOWarrantMember_zRPmU0U1nW13" title="Weighted average remaining contractual term, Outstanding">1.62</span></td><td style="text-align: left"> </td></tr> </table> 1999146 1.93 P3Y7M13D -15276 1.93 1983870 1.93 P2Y7M13D -3039 1.93 1980831 1.93 P1Y7M13D <table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfWarrantValuationAssumptionsTableTextBlock_zb1Vqehg8lB1" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - WARRANTS (Details - Assumptions used)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span id="xdx_8B7_zwoQjLgmbwjf" style="display: none">Schedule of assumptions used</span></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2025</b></span></td> <td> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 82%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercise price</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right">$<span id="xdx_90D_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__us-gaap--StatementClassOfStockAxis__us-gaap--WarrantMember_zxGNr0uFR4hh" title="Assumptions used">1.50</span></td> <td style="width: 1%"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk free rate</span></td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_906_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--StatementClassOfStockAxis__us-gaap--WarrantMember_z1JMjDMks47a" title="Assumptions used">3.72%</span></td> <td> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dividend yield</span></td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_901_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember__us-gaap--StatementClassOfStockAxis__us-gaap--WarrantMember_zDHXCmwbNbz4" title="Assumptions used">0%</span></td> <td> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected term (year)</span></td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_90E_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--StatementClassOfStockAxis__us-gaap--WarrantMember_zYlDxF5PjLHl" title="Assumptions used">5</span></td> <td> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected volatility</span></td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_90A_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__us-gaap--StatementClassOfStockAxis__us-gaap--WarrantMember_zFvAtpbpvwf3" title="Assumptions used">40.33%</span></td> <td style="text-align: right"> </td> </tr> </table> 1.50 3.72% 0% 5 40.33% <table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--ScheduleOfNoncashOrPartNoncashAcquisitionsTextBlock_zZj6Lbdd6hgk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANTS (Details - Warrant Activity)"> <tr style="vertical-align: bottom; background-color: White"> <td><span id="xdx_8BD_zotQFPb6eYbf" style="display: none">Schedule of warrant activity</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Number of</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Warrants</b></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Average</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Exercise Price</b></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Weighted</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Average</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Remaining</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Contractual</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Term in</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Years</b></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 49%; text-align: left">Outstanding and exercisable at January 1, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_c20240101__20241231__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_z6EZcthSIhde" style="width: 13%; text-align: right" title="Number of warrants outstanding, Beginning balance">1,100,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iS_c20240101__20241231__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_zMPL9K19H9a3" style="width: 13%; text-align: right" title="Average exercise price outstanding, Beginning balance">1.04</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_zknC4OrczQ4h" title="Weighted average remaining contractual term, Outstanding">2.31</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--WarrantsExercised_c20240101__20241231__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_zPaDJ8bsSKIf" style="text-align: right" title="Number of warrants, Exercised">(280,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--AverageExercisePriceExercised_d0_c20240101__20241231__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_z4IV7ZCM1ui7" style="text-align: right" title="Average exercise price, Exercised">0.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Outstanding and exercisable at December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_c20250101__20251231__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_zTK8GwLbah2b" style="text-align: right" title="Number of warrants outstanding, Beginning balance">830,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iS_c20250101__20251231__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_ztjMbwMCK7lf" style="text-align: right" title="Average exercise price outstanding, Beginning balance">1.14</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20240101__20241231__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_z1XGvO6HHwg1" title="Weighted average remaining contractual term, Outstanding">1.31</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20250101__20251231__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_zeoSDhGx0yqf" style="text-align: right" title="Number of warrants, Granted">156,667</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--AverageExercisePriceGranted_c20250101__20251231__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_zntgPiVEBRA3" style="text-align: right" title="Average exercise price, Granted">1.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--WarrantsExercised_c20250101__20251231__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_zxeoAadGnpyc" style="text-align: right" title="Number of warrants, Exercised">(320,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--AverageExercisePriceExercised_c20250101__20251231__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_zXWWgewG8pK" style="text-align: right" title="Average exercise price, Exercised">0.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Outstanding and exercisable at December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ClassOfWarrantOrRightOutstanding_iE_c20250101__20251231__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_zBDkHN8VV3V6" style="text-align: right" title="Number of warrants outstanding, Ending balance">666,667</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iE_c20250101__20251231__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_zHHZVoIuS2M1" style="text-align: right" title="Average exercise price outstanding, Ending balance">1.41</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20250101__20251231__us-gaap--AwardTypeAxis__custom--ClassAAndClassBWarrantMember_zJUdgG7SRi63" title="Weighted average remaining contractual term, Outstanding">1.39</span></td><td style="text-align: left"> </td></tr> </table> 1100000 1.04 P2Y3M21D -280000 0.75 830000 1.14 P1Y3M21D 156667 1.50 -320000 0.75 666667 1.41 P1Y4M20D <p id="xdx_801_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zgIROQvtg0Xd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 15     <span id="xdx_828_znH90nRG9j07">COMMON STOCK</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is authorized to issue <span id="xdx_901_eus-gaap--CommonStockSharesAuthorized_iI_c20251231_z7plQdyc9C31" title="Common stock, shares authorized">200,000,000</span> shares of common stock with a par value of $<span id="xdx_903_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20251231_z7GeeMpmZBZf" title="Common stock, par value">0.001</span> per share. As of December 31, 2025 and 2024, <span id="xdx_90A_eus-gaap--CommonStockSharesIssued_iI_c20251231_zWqCJcmcs6m7" title="Common stock, issued shares"><span id="xdx_900_eus-gaap--CommonStockSharesOutstanding_iI_c20251231_zSGprSDr5TY6" title="Common stock, shares outstanding">481,121</span></span> shares and <span id="xdx_909_eus-gaap--CommonStockSharesIssued_iI_c20241231_zUI5BGQzPLe3" title="Common stock, issued shares"><span id="xdx_90E_eus-gaap--CommonStockSharesOutstanding_iI_c20241231_zdLXk3kUM5gj" title="Common stock, shares outstanding">468,251</span></span> shares, respectively, were issued and outstanding. All share amounts presented herein reflect the <span id="xdx_909_eus-gaap--StockholdersEquityReverseStockSplit_c20260705__20260706__srt--StatementScenarioAxis__srt--ScenarioForecastMember_zjVC1xQtBVm8" title="Reverse stock split">1-for-30 reverse stock split</span> effected on July 6, 2026, which did not change the number of authorized shares or the par value per share.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Recent Issuance of Common Stock</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i> </i></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 3%"> </td> <td style="width: 3%"><span style="font-family: Symbol">·</span></td> <td style="width: 94%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In February 2025, a shareholder exercised <span id="xdx_90D_eus-gaap--ConversionOfStockSharesConverted1_c20250201__20250228__us-gaap--StatementClassOfStockAxis__us-gaap--WarrantMember_z3uldgInYMH2" title="Stock converted, shares converted">300,000</span> shares of warrant in exchange of <span id="xdx_90F_eus-gaap--ConversionOfStockSharesIssued1_c20250201__20250228__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zBuA9fCWPEch" title="Stock converted, shares issued">6,667</span> shares of common stock.</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td><span style="font-family: Symbol">·</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In May 2025, a shareholder exercised <span id="xdx_90B_eus-gaap--ConversionOfStockSharesConverted1_c20250501__20250531__us-gaap--StatementClassOfStockAxis__us-gaap--WarrantMember_z4FvnsI20cj4" title="Stock converted, shares converted">180,000</span> shares of warrant in exchange of <span id="xdx_90A_eus-gaap--ConversionOfStockSharesIssued1_c20250501__20250531__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zsv9KM188L9j" title="Stock converted, shares issued">4,000</span> shares of common stock.</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td><span style="font-family: Symbol">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In October and November 2025, a shareholder exercised <span id="xdx_90C_eus-gaap--ConversionOfStockSharesConverted1_c20251001__20251031__us-gaap--StatementClassOfStockAxis__us-gaap--WarrantMember_zlb7GvmprDGg" title="Stock converted, shares converted"><span id="xdx_908_eus-gaap--ConversionOfStockSharesConverted1_c20251101__20251130__us-gaap--StatementClassOfStockAxis__us-gaap--WarrantMember_zudkUFO475V8" title="Stock converted, shares converted">3,039</span></span> shares of warrant in exchange of <span id="xdx_907_eus-gaap--ConversionOfStockSharesIssued1_c20251001__20251031__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zc5s5ZxSOA16" title="Stock converted, shares issued"><span id="xdx_90B_eus-gaap--ConversionOfStockSharesIssued1_c20251101__20251130__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zNWWpyPVDGh7" title="Stock converted, shares issued">203</span></span> shares of common stock.</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td><span style="font-family: Symbol">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In December 2025, a convertible notes holder converted $<span id="xdx_901_eus-gaap--ConversionOfStockSharesConverted1_c20251201__20251231__us-gaap--StatementClassOfStockAxis__custom--ConvertibleNoteMember_z5zhIA5gCe44" title="Stock converted, shares converted">45,319</span> of convertible note in exchange of <span id="xdx_905_eus-gaap--ConversionOfStockSharesIssued1_c20251201__20251231__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zwXHaPpiAFDc" title="Stock converted, shares issued">2,000</span> shares of common stock.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">*<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Warrants and convertible notes in exchange of common stock for all periods presented have been retroactively adjusted to reflect the 1-for-30 reverse stock split effected on July 6, 2026.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 200000000 0.001 481121 481121 468251 468251 1-for-30 reverse stock split 300000 6667 180000 4000 3039 3039 203 203 45319 2000 <p id="xdx_809_eus-gaap--PreferredStockTextBlock_z9h2cSlcn5C6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 16     <span id="xdx_827_zcaSXMuMKrs">PREFERRED STOCK</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Series A Preferred Stock</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In August 2021, the Company issued <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20210801__20210831__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zIaCcbeXKkQf" title="Issued shares">80,000</span> shares of preferred shares at an issue price of $<span id="xdx_906_eus-gaap--SharesIssuedPricePerShare_iI_c20210831__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zjkpjteqeaY7" title="Share price">2.50</span> per share to certain investors. The preferred shares are non-voting and non-redeemable. The holder of the preferred shares will have priority over the holders of ordinary shares of the Company on the assets and funds of the Company available for distribution in a distribution of assets on liquidation, winding up or dissolution of the Company.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2025 and 2024, there were <span id="xdx_909_eus-gaap--PreferredStockSharesIssued_iI_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z8c9FoKYsui" title="Preferred stock, shares issued"><span id="xdx_905_eus-gaap--PreferredStockSharesOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zEcLMCNEsJy6" title="Preferred stock, shares outstanding"><span id="xdx_909_eus-gaap--PreferredStockSharesIssued_iI_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z9mnAeMQmSXk" title="Preferred stock, shares issued"><span id="xdx_90B_eus-gaap--PreferredStockSharesOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zvdOzEKZgGP" title="Preferred stock, shares outstanding">80,000</span></span></span></span> shares of Series A Preferred Stock issued and outstanding.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Series B Preferred Stock</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 28, 2025, the Company filed a Certificate of Designation of Preferences, Rights and Limitations with the Secretary of State of Nevada, designating up to <span id="xdx_90F_eus-gaap--PreferredStockSharesAuthorized_iI_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zH5dtzkqNrO3" title="Preferred stock, shares authorized">1,000,000</span> shares of Series B Preferred Stock, par value $<span id="xdx_903_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zs1MhmH1lTSl" title="Preferred stock, par value">0.001</span> per share. Each share of Series B Preferred Stock has a stated value of $1,000.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 29, 2025, the Company entered into a securities purchase agreement (the “Series B Preferred Purchase Agreement”) with an institutional accredited investor (the Series B Preferred Investor”). Pursuant to the Series B Preferred Purchase Agreement, the Company sold <span id="xdx_904_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20250827__20250829__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zbpyBKqGdEn7" title="Number of shares sold">3,500</span> shares of Series B Preferred Stock at a purchase price of $<span id="xdx_902_eus-gaap--SharePrice_iI_c20250829__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zIZCwR9OWav2" title="Purchase price, per share">910</span> per share. The aggregate purchase price received by the Company was $<span id="xdx_909_eus-gaap--StockRepurchasedAndRetiredDuringPeriodValue_c20250827__20250829__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zidx2fNzEzIj" title="Purchase price">2,635,000</span>, net of issuance cost of $<span id="xdx_90A_eus-gaap--ProceedsFromDebtNetOfIssuanceCosts_c20250827__20250829__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zNSbV21h9lE4" title="Net issuance cost">550,000</span>. The Company may, subject to certain conditions, sell up to an additional <span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized_c20250827__20250829__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z1LTxmtm7I5b" title="Additional shares">10,000</span> shares of Series B Preferred Stock to the Series B Preferred Investor in one or more subsequent closings.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The key terms of the Series B Preferred Stock are as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px; text-align: justify"> </td> <td style="width: 24px; text-align: justify"><span style="font-family: Symbol">·</span></td> <td style="text-align: justify"><span style="font-size: 10pt">Dividends: Beginning October 1, 2025, holders are entitled to receive mandatory monthly dividends at an annual rate of <span id="xdx_90A_ecustom--AnnualRate_dp_c20250101__20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zEROuSkT0br7" title="Annual rate">9.0</span>% of the aggregate stated value. Dividends are payable in cash or, at the Company’s option, in shares of the Company’s common stock.</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"><span style="font-family: Symbol">·</span></td> <td style="text-align: justify"><span style="font-size: 10pt">Conversion: The Series B Preferred Stock is convertible at any time at the option of the holder into shares of common stock. The conversion price is $<span id="xdx_903_eus-gaap--PreferredStockConvertibleConversionPrice_iI_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zWDy8p9b5V32" title="Conversion price">1.80</span> per share of Common Stock, subject to adjustment. The conversion is subject to a beneficial ownership limitation which prohibits a holder from converting if, after conversion, the holder would own in excess of <span id="xdx_90D_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20250101__20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zhgW3SysAg9j" title="Conversion price increase">4.99</span>% (or 9.99% upon election) of the total outstanding Common Stock.</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"><span style="font-family: Symbol">·</span></td> <td style="text-align: justify"><span style="font-size: 10pt">Ranking: The Series B Preferred Stock ranks senior to the common stock and the Company’s Series A Preferred Stock with respect to preferences on dividends, distributions, and payments upon liquidation.</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Symbol">·</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Symbol"></span></p></td> <td> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Voting Rights: The Series B Preferred Stock has no voting rights.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p></td></tr> <tr style="vertical-align: top"> <td> </td> <td><span style="font-family: Symbol">·</span></td> <td style="text-align: justify">Redemption: The Series B Preferred Stock is redeemable at the Company’s option at any time. Holders have the option to require the Company to redeem the shares at any time after the two-year anniversary of the initial issuance date. Upon the occurrence of certain events of default, holders may require a mandatory redemption at a price equal to 125% of the stated value plus any accrued and unpaid dividends.</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Series B Preferred Stock is redeemable upon the occurrence of a deemed liquidation event that is not solely within the control of the Company and is classified as mezzanine equity on the consolidated balance sheets. The carrying values of Series B Preferred Stock have not been adjusted to their liquidation preferences as these events have not occurred through December 31, 2025. Carrying values will be adjusted to their liquidation preferences if and when it becomes probable that such events will occur.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The conversion feature of the Series B Preferred Stock permits holders to convert the preferred stock into a fixed number of shares of the Company’s common stock at a fixed conversion price, subject to customary anti-dilution adjustments. The Company concluded that the conversion feature qualifies for the equity scope exception under ASC 815 and therefore was not bifurcated as an embedded derivative.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">As of December 31, 2025, the Company did not have any financial liabilities subject to amortized cost measurement.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The preferred stock was initially recognized at fair value based on an independent valuation and is subsequently measured at amortized cost using the effective interest method. The instrument contains features that result in liability classification under applicable accounting guidance.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The carrying amount of the preferred stock is presented net of unamortized discounts. The discounts primarily arose from the allocation of proceeds to certain features of the instrument at issuance. Such discounts are amortized to interest expense over the expected term using the effective interest rate method.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> 80000 2.50 80000 80000 80000 80000 1000000 0.001 3500 910 2635000 550000 10000 0.090 1.80 0.0499 <p id="xdx_806_eus-gaap--DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_zWFeiOa5hM3j" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 17     <span id="xdx_821_zCDsmJvTAla8">SHARE-BASED COMPENSATION</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In 2018, the Company’s Board of Directors and stockholders adopted the 2018 Stock Option and Award Incentive Plan (the “2018 Plan”). The 2018 Plan provides for the issuance of equity-based awards to employees and non-employee service providers. As of December 31, 2025, <span id="xdx_90B_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_c20251231__us-gaap--PlanNameAxis__custom--Plan2018Member_zaZt8hsP0Q5a" title="Common stock remained available for future issuance">181,987</span> shares of common stock remained available for future issuance under the 2018 Plan.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the years ended December 31, 2025 and 2024, the Company granted equity-based awards, primarily in the form of warrants, in exchange for services rendered. Refer to Class A and Class B Warrants in Note 12 Warrants for additional details.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the years ended December 31, 2025 and 2024, the Company recognized share-based compensation expense of $<span id="xdx_902_eus-gaap--ShareBasedCompensation_c20250101__20251231_zxL4Duy4WHh2" title="Share-based compensation expenses">59,854</span> and $<span id="xdx_900_eus-gaap--ShareBasedCompensation_c20240101__20241231_zlJhsmd7Ep16" title="Share-based compensation expenses">60,831</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Warrants </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2025, the Company had outstanding warrants issued to officers, directors, and employees to purchase shares of common stock. Refer to Note 11 Warrant – Class A and Class B Warrants.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Share-Based Compensation Expense</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the years ended December 31, 2025 and 2024, the Company recognized share-based compensation expense of $<span id="xdx_902_eus-gaap--ShareBasedCompensation_c20250101__20251231_zM5UGX7Ks0k4" title="Share-based compensation expenses">59,854</span> and $<span id="xdx_900_eus-gaap--ShareBasedCompensation_c20240101__20241231_zwvNuNfl7JPa" title="Share-based compensation expenses">60,831</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">  </p> 181987 59854 60831 59854 60831 <p id="xdx_802_eus-gaap--IncomeTaxDisclosureTextBlock_zyfPaftYU2G2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 18     <span id="xdx_820_ziCCKgijBJ9i">INCOME TAXES</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company and its subsidiaries, and the consolidated VIE file tax returns separately.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span style="text-decoration: underline">United States</span></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluated the Global Intangible Low Taxed Income (“GILTI”) inclusion on current earnings and profits of greater than 10% owned foreign controlled corporations. The Company has evaluated whether it has additional provision amount resulted by the GILTI inclusion on current earnings and profits of its foreign controlled corporations. The law also provides that corporate taxpayers may benefit from a 50% reduction in the GILTI inclusion, which effectively reduces the 21% U.S. corporate tax rate on the foreign income to an effective rate of <span id="xdx_90F_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20250101__20251231__us-gaap--IncomeTaxAuthorityAxis__country--US_zWB3oSFqNgP1" title="Effective rate">10.5</span>%. The GILTI inclusion further provides for a foreign tax credit in connection with the foreign taxes paid.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  <i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span style="text-decoration: underline">PRC </span></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">WFOE and the consolidated VIE established in the PRC are subject to the PRC statutory income tax rate of <span id="xdx_908_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp_c20250101__20251231__us-gaap--IncomeTaxAuthorityAxis__custom--PRCMember_zATzbyR0onI9" title="Effective income tax rate">25</span>%, according to the PRC Enterprise Income Tax (“EIT”) law. The PRC net operating loss can generally carry forward for no longer than five years starting from the year subsequent to the year in which the loss was incurred.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span style="text-decoration: underline">Taiwan</span></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The Company’s loss before income taxes is primarily derived from the operations in Taiwan and income tax expense is primarily incurred in Taiwan. The statutory income tax rate in Taiwan is 20%. An additional surtax of 5%, is assessed on undistributed income for the entities in Taiwan, but only to the extent such income is not distributed or set aside as a legal reserve before the end of the following year. The 5% surtax is recorded in the period the income is earned, and the reduction in the surtax liability is recognized in the period the distribution to stockholders or the setting aside of legal reserve is finalized in the following year.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The components of the income tax (benefit) expense are:</p> <table cellpadding="0" cellspacing="0" id="xdx_893_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zJsDFupG0W39" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Income tax expense)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8BE_zqc3Yw6cGfu7" style="display: none">Schedule of income tax components</span></td><td> </td> <td colspan="2" id="xdx_497_20250101__20251231_zzlRstUOIBO1" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_496_20240101__20241231_zGYlg9X8r9fa" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr id="xdx_40F_eus-gaap--CurrentIncomeTaxExpenseBenefit_iN_di_hus-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_maITEBzWaz_maDITATzSz6_zwNttV1DtMH" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Current</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">(251,972</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">(234,576</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--DeferredIncomeTaxExpenseBenefit_iN_di0_hus-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_maITEBzWaz_maDITATzSz6_zNTBUzuTHOp3" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Deferred</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--IncomeTaxExpenseBenefit_iNT_pp0p0_di_hus-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_mtDITATzSz6_zXo4D7C8dqwf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total income tax expense (benefit)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(251,972</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(234,576</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <p id="xdx_8A9_zOSBRUjj5L96" style="margin-top: 0; margin-bottom: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The reconciliation of income taxes expenses computed at the TW statutory tax rate (2025: at PRC statutory tax rate) applicable to income tax expense is as follows:</p> <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zmFCVKAht4nf" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Reconcilation of tax rate)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BD_zKhRL5d9Jp1"><b style="display: none">Reconciliation of income tax</b></span></td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; text-align: center"><b>For the years ended December 31,</b></td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 40%; text-align: justify">Taiwan income tax statutory rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_marate_c20250101__20251231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zg7RUaiPnaz6" style="width: 11%; text-align: right" title="Taiwan income tax statutory rate">(482,591</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_iN_dpi_maRatepercentage_c20250101__20251231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zhtyFTgqYQNc" style="width: 11%; text-align: right" title="Taiwan income tax statutory rate, percent">20%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_c20240101__20241231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zOSPfllFOBv5" style="width: 11%; text-align: right" title="Taiwan income tax statutory rate">(811,819</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_iN_dpi_c20240101__20241231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zDj7weN18I7j" style="width: 11%; text-align: right" title="Taiwan income tax statutory rate, percent">20%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Tax effect of non-deductible expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_marate_c20250101__20251231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_z2RtZBzWG4V6" style="text-align: right" title="Tax effect of non-deductible expense">11,971</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpense_dp_maRatepercentage_c20250101__20251231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zECOaskSdYCc" style="text-align: right" title="Tax effect of non-deductible expense, percent">(0.5%</td><td style="text-align: left">) </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_c20240101__20241231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zdOCiaYUsUJ4" style="text-align: right" title="Tax effect of non-deductible expense">21,792</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpense_iN_dpi_c20240101__20241231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zzMXc39ZDKHf" style="text-align: right" title="Tax effect of non-deductible expense, percent">(0.54%</td><td style="text-align: left">) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Tax effect of non-taxable income</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--IncomeTaxReconciliationDeductions_iN_di_msrate_c20250101__20251231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zRqMkVER9zO4" style="text-align: right" title="Tax effect of non-taxable income">(136,580</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--EffectiveIncomeTaxRateReconciliationDeductions_dp_msRatepercentage_c20250101__20251231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_z2CAWIpLeYz7" style="text-align: right" title="Tax effect of non-taxable income, percent">5.66%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--IncomeTaxReconciliationDeductions_iN_di_c20240101__20241231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zQhz4YVmnAP3" style="text-align: right" title="Tax effect of non-taxable income">(172,058</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--EffectiveIncomeTaxRateReconciliationDeductions_dp_c20240101__20241231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zVNXEgRZabm" style="text-align: right" title="Tax effect of non-taxable income, percent">4.24%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Tax effect of different tax rates in other jurisdictions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--IncomeTaxReconciliationOtherAdjustments_marate_c20250101__20251231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zaBhxm81CjLe" style="text-align: right" title="Tax effect of different tax rates in other jurisdictions">835</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_dp_maRatepercentage_c20250101__20251231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zFOXpBMPj9cg" style="text-align: right" title="Tax effect of different tax rates in other jurisdictions">(0.03</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--IncomeTaxReconciliationOtherAdjustments_c20240101__20241231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zdLB6MQyIv8b" style="text-align: right" title="Tax effect of different tax rates in other jurisdictions">(8,720</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_dp_c20240101__20241231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_z6cHK27Y00F5" style="text-align: right" title="Tax effect of different tax rates in other jurisdictions, percent">0.21%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Changes in valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_marate_c20250101__20251231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zx2HcVIPlLAf" style="border-bottom: Black 1pt solid; text-align: right" title="Changes in valuation allowance">354,393</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_iN_dpi_maRatepercentage_c20250101__20251231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zzPY4N3voY06" style="border-bottom: Black 1pt solid; text-align: right" title="Changes in valuation allowance">(14.69%</td><td style="padding-bottom: 1pt; text-align: left">) </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20240101__20241231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zinWzqKoHkNh" style="border-bottom: Black 1pt solid; text-align: right" title="Changes in valuation allowance">736,229</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_iN_dpi_c20240101__20241231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zsHoA1Lb7Qm6" style="border-bottom: Black 1pt solid; text-align: right" title="Changes in valuation allowance, percent">(18.14%</td><td style="padding-bottom: 1pt; text-align: left">) </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Effective tax rate</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--IncomeTaxExpenseBenefit_iNT_di_mtrate_c20250101__20251231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zL3aUTqh7tG" style="border-bottom: Black 2.5pt double; text-align: right" title="Effective tax rate">(251,972</td><td style="padding-bottom: 2.5pt; text-align: left">) </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_dp_mtRatepercentage_c20250101__20251231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zsY0LbvqZASi" style="border-bottom: Black 2.5pt double; text-align: right" title="Effective tax rate">10.44%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--IncomeTaxExpenseBenefit_iNT_di_c20240101__20241231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zjt5SQWHUSE2" style="border-bottom: Black 2.5pt double; text-align: right" title="Effective tax rate">(234,576</td><td style="padding-bottom: 2.5pt; text-align: left">) </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_dp_c20240101__20241231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_ziNwOmzCa5pe" style="border-bottom: Black 2.5pt double; text-align: right" title="Effective tax rate, percent">5.77%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p id="xdx_8AB_zDVuHLHQcgwj" style="margin-top: 0; margin-bottom: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The tax effects of temporary differences representing deferred income tax assets and liabilities result principally from the following:</p> <table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zH4WNAHB8Uj8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Deferred taxes)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8B0_zeBZkSV5bcn3"><b style="display: none">Schedule of deferred income taxes</b></span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_498_20251231_zc1zHGb16aq6" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49F_20231231_zDehfDa9Smvb" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31, 2025</b></span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31, 2024</b></span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsGrossAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify">Deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_i01I_pp0p0_d0_z2whFwy7dGA6" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: justify">Tax loss carried forward</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">5,499,568</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">4,990,445</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsReturnsAndAllowances_i01NI_pp0p0_di0_zPAhnzxwV8eh" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Allowance for doubtful receivables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(126,049</td><td style="padding-bottom: 1pt; text-align: left">) </td></tr> <tr id="xdx_404_eus-gaap--DeferredTaxAssetsGross_i01I_pp0p0_d0_zfg2UfS3dvGk" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,499,568</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,774,396</td><td style="text-align: left">  </td></tr> <tr id="xdx_401_ecustom--DeferredTaxAssetsValuationAllowanceCurrents_i01NI_pp0p0_di0_z7Iw3j2Fm3Pe" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Less: valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(5,499,568</td><td style="padding-bottom: 1pt; text-align: left">) </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(4,774,396</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsNet_i01I_pp0p0_d0_zeG6MWI2Qa38" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total deferred tax assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxLiabilitiesAbstract_iB" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Deferred tax liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxLiabilitiesPropertyPlantAndEquipment_i01NI_pp0p0_di0_zoBRbEJeqdo8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Property and equipment, difference in depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,476</td><td style="text-align: left">) </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(81,522</td><td style="text-align: left">) </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxLiabilitiesOther_i01I_pp0p0_d0_zoxPXr8arKPj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Capital allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,476</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">81,522</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredIncomeTaxLiabilities_i01I_pp0p0_d0_zAHoHWSnFWgg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Deferred tax liabilities, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A8_zZf2wQwDFO4l" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The valuation allowance as of December 31, 2025 and 2024 was primarily provided for the deferred income tax assets if it is more likely than not that these items will expire before the Company is able to realize its benefits, or that the future deductibility is uncertain. The ultimate realization of deferred income tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible or utilizable. Management considers projected future taxable income and tax planning strategies in making this assessment. The movement for the valuation allowance is as following.</p> <table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--SummaryOfValuationAllowanceTextBlock_zdOC5yIGkG2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Valuation Allowance)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8BA_ziORHV4KjdX"><b style="display: none">Schedule of movement in valuation allowance</b></span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; font-weight: bold; text-align: justify">Balance at beginning of the year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--DeferredTaxAssetsValuationAllowance_iS_pp0p0_c20250101__20251231_zrfRlqFKiJQ" style="width: 13%; text-align: right" title="Valuation allowance, beginning balance">4,774,396</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--DeferredTaxAssetsValuationAllowance_iS_pp0p0_c20240101__20241231_zIUgDLJcQdi4" style="width: 13%; text-align: right" title="Valuation allowance, beginning balance">4,049,224</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Additions of valuation allowance</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_pp0p0_d0_c20250101__20251231_zHbrIKu3FLab" style="text-align: right" title="Additions to valuation allowance">902,507</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_pp0p0_d0_c20240101__20241231_zWjQ8dOOF4Rl" style="text-align: right" title="Additions to valuation allowance">725,172</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Reductions of valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--ValuationAllowanceDeferredTaxAssetChangeInAmount1_pp0p0_d0_c20250101__20251231_zCvcZqPDZWcj" style="border-bottom: Black 1pt solid; text-align: right" title="Reductions in valuation allowance">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--ValuationAllowanceDeferredTaxAssetChangeInAmount1_pp0p0_d0_c20240101__20241231_zNbDYH1BTc2l" style="border-bottom: Black 1pt solid; text-align: right" title="Reductions in valuation allowance">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Balance at the end of the year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eus-gaap--DeferredTaxAssetsValuationAllowance_iE_pp0p0_c20250101__20251231_zO7k3NqOX9xd" style="border-bottom: Black 2.5pt double; text-align: right" title="Valuation allowance, ending balance">5,499,568</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--DeferredTaxAssetsValuationAllowance_iE_pp0p0_c20240101__20241231_zXFSEZUunoCb" style="border-bottom: Black 2.5pt double; text-align: right" title="Valuation allowance, ending balance">4,774,396</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A9_zzL02UdpFS05" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> 0.105 0.25 <table cellpadding="0" cellspacing="0" id="xdx_893_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zJsDFupG0W39" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Income tax expense)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8BE_zqc3Yw6cGfu7" style="display: none">Schedule of income tax components</span></td><td> </td> <td colspan="2" id="xdx_497_20250101__20251231_zzlRstUOIBO1" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_496_20240101__20241231_zGYlg9X8r9fa" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr id="xdx_40F_eus-gaap--CurrentIncomeTaxExpenseBenefit_iN_di_hus-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_maITEBzWaz_maDITATzSz6_zwNttV1DtMH" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Current</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">(251,972</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">(234,576</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--DeferredIncomeTaxExpenseBenefit_iN_di0_hus-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_maITEBzWaz_maDITATzSz6_zNTBUzuTHOp3" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Deferred</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--IncomeTaxExpenseBenefit_iNT_pp0p0_di_hus-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_mtDITATzSz6_zXo4D7C8dqwf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total income tax expense (benefit)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(251,972</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(234,576</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> 251972 234576 -0 -0 251972 234576 <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zmFCVKAht4nf" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Reconcilation of tax rate)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BD_zKhRL5d9Jp1"><b style="display: none">Reconciliation of income tax</b></span></td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; text-align: center"><b>For the years ended December 31,</b></td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 40%; text-align: justify">Taiwan income tax statutory rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_marate_c20250101__20251231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zg7RUaiPnaz6" style="width: 11%; text-align: right" title="Taiwan income tax statutory rate">(482,591</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_iN_dpi_maRatepercentage_c20250101__20251231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zhtyFTgqYQNc" style="width: 11%; text-align: right" title="Taiwan income tax statutory rate, percent">20%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_c20240101__20241231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zOSPfllFOBv5" style="width: 11%; text-align: right" title="Taiwan income tax statutory rate">(811,819</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_iN_dpi_c20240101__20241231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zDj7weN18I7j" style="width: 11%; text-align: right" title="Taiwan income tax statutory rate, percent">20%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Tax effect of non-deductible expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_marate_c20250101__20251231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_z2RtZBzWG4V6" style="text-align: right" title="Tax effect of non-deductible expense">11,971</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpense_dp_maRatepercentage_c20250101__20251231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zECOaskSdYCc" style="text-align: right" title="Tax effect of non-deductible expense, percent">(0.5%</td><td style="text-align: left">) </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_c20240101__20241231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zdOCiaYUsUJ4" style="text-align: right" title="Tax effect of non-deductible expense">21,792</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpense_iN_dpi_c20240101__20241231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zzMXc39ZDKHf" style="text-align: right" title="Tax effect of non-deductible expense, percent">(0.54%</td><td style="text-align: left">) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Tax effect of non-taxable income</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--IncomeTaxReconciliationDeductions_iN_di_msrate_c20250101__20251231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zRqMkVER9zO4" style="text-align: right" title="Tax effect of non-taxable income">(136,580</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--EffectiveIncomeTaxRateReconciliationDeductions_dp_msRatepercentage_c20250101__20251231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_z2CAWIpLeYz7" style="text-align: right" title="Tax effect of non-taxable income, percent">5.66%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--IncomeTaxReconciliationDeductions_iN_di_c20240101__20241231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zQhz4YVmnAP3" style="text-align: right" title="Tax effect of non-taxable income">(172,058</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--EffectiveIncomeTaxRateReconciliationDeductions_dp_c20240101__20241231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zVNXEgRZabm" style="text-align: right" title="Tax effect of non-taxable income, percent">4.24%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Tax effect of different tax rates in other jurisdictions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--IncomeTaxReconciliationOtherAdjustments_marate_c20250101__20251231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zaBhxm81CjLe" style="text-align: right" title="Tax effect of different tax rates in other jurisdictions">835</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_dp_maRatepercentage_c20250101__20251231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zFOXpBMPj9cg" style="text-align: right" title="Tax effect of different tax rates in other jurisdictions">(0.03</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--IncomeTaxReconciliationOtherAdjustments_c20240101__20241231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zdLB6MQyIv8b" style="text-align: right" title="Tax effect of different tax rates in other jurisdictions">(8,720</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_dp_c20240101__20241231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_z6cHK27Y00F5" style="text-align: right" title="Tax effect of different tax rates in other jurisdictions, percent">0.21%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Changes in valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_marate_c20250101__20251231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zx2HcVIPlLAf" style="border-bottom: Black 1pt solid; text-align: right" title="Changes in valuation allowance">354,393</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_iN_dpi_maRatepercentage_c20250101__20251231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zzPY4N3voY06" style="border-bottom: Black 1pt solid; text-align: right" title="Changes in valuation allowance">(14.69%</td><td style="padding-bottom: 1pt; text-align: left">) </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20240101__20241231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zinWzqKoHkNh" style="border-bottom: Black 1pt solid; text-align: right" title="Changes in valuation allowance">736,229</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_iN_dpi_c20240101__20241231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zsHoA1Lb7Qm6" style="border-bottom: Black 1pt solid; text-align: right" title="Changes in valuation allowance, percent">(18.14%</td><td style="padding-bottom: 1pt; text-align: left">) </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Effective tax rate</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--IncomeTaxExpenseBenefit_iNT_di_mtrate_c20250101__20251231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zL3aUTqh7tG" style="border-bottom: Black 2.5pt double; text-align: right" title="Effective tax rate">(251,972</td><td style="padding-bottom: 2.5pt; text-align: left">) </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_dp_mtRatepercentage_c20250101__20251231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zsY0LbvqZASi" style="border-bottom: Black 2.5pt double; text-align: right" title="Effective tax rate">10.44%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--IncomeTaxExpenseBenefit_iNT_di_c20240101__20241231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_zjt5SQWHUSE2" style="border-bottom: Black 2.5pt double; text-align: right" title="Effective tax rate">(234,576</td><td style="padding-bottom: 2.5pt; text-align: left">) </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_dp_c20240101__20241231__us-gaap--IncomeTaxAuthorityAxis__custom--TaiwanTaxAuthorityMember_ziNwOmzCa5pe" style="border-bottom: Black 2.5pt double; text-align: right" title="Effective tax rate, percent">5.77%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> -482591 -0.20 -811819 -0.20 11971 -0.005 21792 0.0054 136580 0.0566 172058 0.0424 835 -0.0003 -8720 0.0021 354393 0.1469 736229 0.1814 251972 0.1044 234576 0.0577 <table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zH4WNAHB8Uj8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Deferred taxes)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8B0_zeBZkSV5bcn3"><b style="display: none">Schedule of deferred income taxes</b></span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_498_20251231_zc1zHGb16aq6" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49F_20231231_zDehfDa9Smvb" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31, 2025</b></span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31, 2024</b></span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsGrossAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify">Deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_i01I_pp0p0_d0_z2whFwy7dGA6" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: justify">Tax loss carried forward</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">5,499,568</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">4,990,445</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsReturnsAndAllowances_i01NI_pp0p0_di0_zPAhnzxwV8eh" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Allowance for doubtful receivables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(126,049</td><td style="padding-bottom: 1pt; text-align: left">) </td></tr> <tr id="xdx_404_eus-gaap--DeferredTaxAssetsGross_i01I_pp0p0_d0_zfg2UfS3dvGk" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,499,568</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,774,396</td><td style="text-align: left">  </td></tr> <tr id="xdx_401_ecustom--DeferredTaxAssetsValuationAllowanceCurrents_i01NI_pp0p0_di0_z7Iw3j2Fm3Pe" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Less: valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(5,499,568</td><td style="padding-bottom: 1pt; text-align: left">) </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(4,774,396</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsNet_i01I_pp0p0_d0_zeG6MWI2Qa38" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total deferred tax assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxLiabilitiesAbstract_iB" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Deferred tax liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxLiabilitiesPropertyPlantAndEquipment_i01NI_pp0p0_di0_zoBRbEJeqdo8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Property and equipment, difference in depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,476</td><td style="text-align: left">) </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(81,522</td><td style="text-align: left">) </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxLiabilitiesOther_i01I_pp0p0_d0_zoxPXr8arKPj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Capital allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,476</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">81,522</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredIncomeTaxLiabilities_i01I_pp0p0_d0_zAHoHWSnFWgg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Deferred tax liabilities, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 5499568 4990445 -0 126049 5499568 4774396 5499568 4774396 0 0 1476 81522 1476 81522 0 0 <table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--SummaryOfValuationAllowanceTextBlock_zdOC5yIGkG2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Valuation Allowance)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8BA_ziORHV4KjdX"><b style="display: none">Schedule of movement in valuation allowance</b></span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; font-weight: bold; text-align: justify">Balance at beginning of the year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--DeferredTaxAssetsValuationAllowance_iS_pp0p0_c20250101__20251231_zrfRlqFKiJQ" style="width: 13%; text-align: right" title="Valuation allowance, beginning balance">4,774,396</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--DeferredTaxAssetsValuationAllowance_iS_pp0p0_c20240101__20241231_zIUgDLJcQdi4" style="width: 13%; text-align: right" title="Valuation allowance, beginning balance">4,049,224</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Additions of valuation allowance</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_pp0p0_d0_c20250101__20251231_zHbrIKu3FLab" style="text-align: right" title="Additions to valuation allowance">902,507</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_pp0p0_d0_c20240101__20241231_zWjQ8dOOF4Rl" style="text-align: right" title="Additions to valuation allowance">725,172</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Reductions of valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--ValuationAllowanceDeferredTaxAssetChangeInAmount1_pp0p0_d0_c20250101__20251231_zCvcZqPDZWcj" style="border-bottom: Black 1pt solid; text-align: right" title="Reductions in valuation allowance">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--ValuationAllowanceDeferredTaxAssetChangeInAmount1_pp0p0_d0_c20240101__20241231_zNbDYH1BTc2l" style="border-bottom: Black 1pt solid; text-align: right" title="Reductions in valuation allowance">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Balance at the end of the year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eus-gaap--DeferredTaxAssetsValuationAllowance_iE_pp0p0_c20250101__20251231_zO7k3NqOX9xd" style="border-bottom: Black 2.5pt double; text-align: right" title="Valuation allowance, ending balance">5,499,568</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--DeferredTaxAssetsValuationAllowance_iE_pp0p0_c20240101__20241231_zXFSEZUunoCb" style="border-bottom: Black 2.5pt double; text-align: right" title="Valuation allowance, ending balance">4,774,396</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 4774396 4049224 902507 725172 0 0 5499568 4774396 <p id="xdx_806_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zWitCQW2FfKa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 19     <span id="xdx_82C_zcIk7M7TXQ95">RELATED PARTY BALANCES AND TRANSACTIONS</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The balance due to related parties was as following:</p> <table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_z8mNg3El4i7h" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTY BALANCES AND TRANSACTIONS (Details - Due to related parties)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BC_ziSeKkKuqhQ7" style="display: none">Schedule of related party transactions</span></td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Mountain Share Transfer, LLC (1)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MountainShareTransferLLCMember_fKDEp_zZO2kH89Rn8g" style="width: 13%; text-align: right" title="Due to related parties">7,681</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MountainShareTransferLLCMember_fKDEp_zhGmscxxEuW5" style="width: 13%; text-align: right" title="Due to related parties">7,681</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Estate of Mr. Yin-Chieh Cheng (2)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EstateOfYinChiehChengMember_fKDIp_zjMmwSczAcD5" style="border-bottom: Black 1pt solid; text-align: right" title="Due to related parties">15,885</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EstateOfYinChiehChengMember_fKDIp_zFIX231dquI4" style="border-bottom: Black 1pt solid; text-align: right" title="Due to related parties">19,435</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20251231_zgYwcCnwJvwk" style="border-bottom: Black 2.5pt double; text-align: right" title="Due to related parties">23,566</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20241231_zfrfWK8UHOv1" style="border-bottom: Black 2.5pt double; text-align: right" title="Due to related parties">27,116</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">___________________</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Note:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 3%"><span id="xdx_F06_zbRbdxVugKR5" style="font-size: 10pt">(1)</span></td> <td style="text-align: justify; width: 97%"><span id="xdx_F12_zgL9mSXkJ9B5" style="font-size: 10pt">Mountain Share Transfer, LLC is company 100% controlled by Erik S. Nelson, a former corporate secretary and director of the Company. The balances represented the amount previously paid on behalf of the Company for its daily operation purpose.</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td><span id="xdx_F04_zNVvw6hVTcT7" style="font-size: 10pt">(2)</span></td> <td style="text-align: justify"><span id="xdx_F11_zDTENF6OU9k" style="font-size: 10pt">The amount due to Mr. Yin-Chieh Cheng’s estate relates to a prior arrangement with him while he served as a director and executive officer of the Company. Mr. Yin-Chieh Cheng was deceased as of July 8, 2023, and the Company is evaluating settlement with the estate.</span></td></tr> </table> <p id="xdx_8AD_zDsxm3Wb0zO5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_z8mNg3El4i7h" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTY BALANCES AND TRANSACTIONS (Details - Due to related parties)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BC_ziSeKkKuqhQ7" style="display: none">Schedule of related party transactions</span></td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Mountain Share Transfer, LLC (1)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MountainShareTransferLLCMember_fKDEp_zZO2kH89Rn8g" style="width: 13%; text-align: right" title="Due to related parties">7,681</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MountainShareTransferLLCMember_fKDEp_zhGmscxxEuW5" style="width: 13%; text-align: right" title="Due to related parties">7,681</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Estate of Mr. Yin-Chieh Cheng (2)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EstateOfYinChiehChengMember_fKDIp_zjMmwSczAcD5" style="border-bottom: Black 1pt solid; text-align: right" title="Due to related parties">15,885</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EstateOfYinChiehChengMember_fKDIp_zFIX231dquI4" style="border-bottom: Black 1pt solid; text-align: right" title="Due to related parties">19,435</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20251231_zgYwcCnwJvwk" style="border-bottom: Black 2.5pt double; text-align: right" title="Due to related parties">23,566</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20241231_zfrfWK8UHOv1" style="border-bottom: Black 2.5pt double; text-align: right" title="Due to related parties">27,116</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">___________________</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Note:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 3%"><span id="xdx_F06_zbRbdxVugKR5" style="font-size: 10pt">(1)</span></td> <td style="text-align: justify; width: 97%"><span id="xdx_F12_zgL9mSXkJ9B5" style="font-size: 10pt">Mountain Share Transfer, LLC is company 100% controlled by Erik S. Nelson, a former corporate secretary and director of the Company. The balances represented the amount previously paid on behalf of the Company for its daily operation purpose.</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td><span id="xdx_F04_zNVvw6hVTcT7" style="font-size: 10pt">(2)</span></td> <td style="text-align: justify"><span id="xdx_F11_zDTENF6OU9k" style="font-size: 10pt">The amount due to Mr. Yin-Chieh Cheng’s estate relates to a prior arrangement with him while he served as a director and executive officer of the Company. Mr. Yin-Chieh Cheng was deceased as of July 8, 2023, and the Company is evaluating settlement with the estate.</span></td></tr> </table> 7681 7681 15885 19435 23566 27116 <p id="xdx_802_eus-gaap--EarningsPerShareTextBlock_zOibbIbF0Cv8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 20      <span id="xdx_824_zOeEMwhk8VRc">LOSS PER SHARE</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Basic loss per share is computed by dividing net loss attributable to common stockholders by the weighted-average number of common shares outstanding during the period.</p> <table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zgKX3puaWAU6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LOSS PER SHARE (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify"><span id="xdx_8B9_z1I41E3CNCJ4" style="display: none">Schedule of loss per share</span></td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_49D_20250101__20251231_z9PwFez9Sv1a" style="font-size: 10pt; text-align: center"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_499_20240101__20241231_z5Au8FWie11a" style="font-size: 10pt; text-align: center"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">For the years ended<br/> December 31,</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center">$</td><td style="font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center">$</td><td style="font-size: 10pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--NetIncomeLoss_zseldhSijn5e" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; font-size: 10pt; text-align: justify">Net loss</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 13%; font-size: 10pt; text-align: right">(2,880,041</td><td style="width: 1%; font-size: 10pt; text-align: left">)</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 13%; font-size: 10pt; text-align: right">(4,490,375</td><td style="width: 1%; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--DividendsPreferredStock_iN_di_zRlkuPiwWH96" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify">Preferred dividends</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(123,014</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(16,000</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity_iN_di_zydLb9BJk8tk" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: justify">Net loss attributable to non-controlling interest</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">43,024</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">39,342</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--NetIncomeLoss1_zqjmOv9Kkzma" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify">Net loss attributable to Nocera Shareholders</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(2,960,032</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(4,467,033</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_zctsXfyy3Ot1" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Net loss from continuing operations</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(2,509,665</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(4,293,670</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntity_zmvSSl2jDnF5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 2.5pt">Net gain (loss) from discontinued operations</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(370,376</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(196,705</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">) </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 2.5pt">Weighted Average Shares Outstanding – Basic and Diluted*</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><span id="xdx_907_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20250101__20251231_fKg_____zZOx53m73dY5" title="Weighted Average Number of Shares Outstanding, Basic"><span id="xdx_903_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20250101__20251231_fKg_____zG3fa2cYxIha" title="Weighted Average Number of Shares Outstanding, Diluted">481,121</span></span></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><span id="xdx_90D_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20240101__20241231_fKg_____zp5E0Epbb8G4" title="Weighted Average Number of Shares Outstanding, Basic"><span id="xdx_906_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20240101__20241231_fKg_____z0Jy6Yc9Badh" title="Weighted Average Number of Shares Outstanding, Diluted">468,251</span></span></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 2.5pt">Net loss per share from continuing operations – basic and diluted*</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><span id="xdx_90A_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_c20250101__20251231_fKg_____zSUUvnrT1K4f" title="Net loss per share from continuing operations - basic"><span id="xdx_90B_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_c20250101__20251231_fKg_____zu56RrE3MZ7d" title="Net loss per share from continuing operations - diluted">(5.3826</span></span></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><span id="xdx_904_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_c20240101__20241231_fKg_____zjY1BoUINHJe" title="Net loss per share from continuing operations - basic"><span id="xdx_907_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_c20240101__20241231_fKg_____zj9F8Y9Sv4Ib" title="Net loss per share from continuing operations - diluted">(9.1696</span></span></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: justify">Net (loss) income per share from discontinued operations – basic and diluted*</td><td style="padding-bottom: 2.5pt; font-size: 10pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><span id="xdx_90E_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare_c20250101__20251231_fKg_____zAsG71oQ1Kef" title="Net (loss) income per share from discontinued operations, basic"><span id="xdx_90E_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare_c20250101__20251231_fKg_____zFXj5l8vdqE1" title="Net (loss) income per share from discontinued operations, diluted">(0.7698</span></span></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="padding-bottom: 2.5pt; font-size: 10pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><span id="xdx_901_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare_d0_c20240101__20241231_fKg_____zprQ7l7NovT7" title="Net (loss) income per share from discontinued operations, basic"><span id="xdx_900_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare_d0_c20240101__20241231_fKg_____ztBEL3Ej2g21" title="Net (loss) income per share from discontinued operations, diluted">(0.3702</span></span></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 2.5pt">Loss per share – basic and diluted*</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><span id="xdx_904_eus-gaap--EarningsPerShareBasic_c20250101__20251231_fKg_____zljatk8dnXq6" title="Loss per share - basic"><span id="xdx_904_eus-gaap--EarningsPerShareDiluted_c20250101__20251231_fKg_____zphXpiJo8mN5" title="Loss per share - diluted">(6.1524</span></span></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><span id="xdx_901_eus-gaap--EarningsPerShareBasic_c20240101__20241231_fKg_____zZHIabpioEQk" title="Loss per share - basic"><span id="xdx_90F_eus-gaap--EarningsPerShareDiluted_c20240101__20241231_fKg_____zalubzIQHPRb" title="Loss per share - diluted">(9.5398</span></span></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td id="xdx_F0D_zhr9KNP1DTQ1" style="text-align: justify; padding-left: 10pt; text-indent: -10pt">*</td> <td id="xdx_F07_zoBPap5GIK2j" style="text-align: left">Weighted average shares outstanding and net loss per share for all periods presented have been retroactively adjusted to reflect the 1-for-30 reverse stock split effected on July 6, 2026.</td></tr> </table> <p id="xdx_8A8_z9T4rIlGtFQa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has outstanding potentially dilutive securities, including convertible preferred stock, convertible notes and warrants. However, for the years ended December 31, 2025 and 2024, the Company reported a net loss and, as a result, all potentially dilutive securities were excluded from the calculation of diluted loss per share because their effect would be anti-dilutive.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Accordingly, diluted loss per share is the same as basic loss per share for the periods presented.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zgKX3puaWAU6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LOSS PER SHARE (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify"><span id="xdx_8B9_z1I41E3CNCJ4" style="display: none">Schedule of loss per share</span></td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_49D_20250101__20251231_z9PwFez9Sv1a" style="font-size: 10pt; text-align: center"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_499_20240101__20241231_z5Au8FWie11a" style="font-size: 10pt; text-align: center"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">For the years ended<br/> December 31,</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center">$</td><td style="font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center">$</td><td style="font-size: 10pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--NetIncomeLoss_zseldhSijn5e" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; font-size: 10pt; text-align: justify">Net loss</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 13%; font-size: 10pt; text-align: right">(2,880,041</td><td style="width: 1%; font-size: 10pt; text-align: left">)</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 13%; font-size: 10pt; text-align: right">(4,490,375</td><td style="width: 1%; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--DividendsPreferredStock_iN_di_zRlkuPiwWH96" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify">Preferred dividends</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(123,014</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(16,000</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity_iN_di_zydLb9BJk8tk" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: justify">Net loss attributable to non-controlling interest</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">43,024</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">39,342</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--NetIncomeLoss1_zqjmOv9Kkzma" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify">Net loss attributable to Nocera Shareholders</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(2,960,032</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(4,467,033</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_zctsXfyy3Ot1" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Net loss from continuing operations</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(2,509,665</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(4,293,670</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntity_zmvSSl2jDnF5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 2.5pt">Net gain (loss) from discontinued operations</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(370,376</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(196,705</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">) </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 2.5pt">Weighted Average Shares Outstanding – Basic and Diluted*</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><span id="xdx_907_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20250101__20251231_fKg_____zZOx53m73dY5" title="Weighted Average Number of Shares Outstanding, Basic"><span id="xdx_903_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20250101__20251231_fKg_____zG3fa2cYxIha" title="Weighted Average Number of Shares Outstanding, Diluted">481,121</span></span></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><span id="xdx_90D_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20240101__20241231_fKg_____zp5E0Epbb8G4" title="Weighted Average Number of Shares Outstanding, Basic"><span id="xdx_906_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20240101__20241231_fKg_____z0Jy6Yc9Badh" title="Weighted Average Number of Shares Outstanding, Diluted">468,251</span></span></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 2.5pt">Net loss per share from continuing operations – basic and diluted*</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><span id="xdx_90A_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_c20250101__20251231_fKg_____zSUUvnrT1K4f" title="Net loss per share from continuing operations - basic"><span id="xdx_90B_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_c20250101__20251231_fKg_____zu56RrE3MZ7d" title="Net loss per share from continuing operations - diluted">(5.3826</span></span></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><span id="xdx_904_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_c20240101__20241231_fKg_____zjY1BoUINHJe" title="Net loss per share from continuing operations - basic"><span id="xdx_907_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_c20240101__20241231_fKg_____zj9F8Y9Sv4Ib" title="Net loss per share from continuing operations - diluted">(9.1696</span></span></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: justify">Net (loss) income per share from discontinued operations – basic and diluted*</td><td style="padding-bottom: 2.5pt; font-size: 10pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><span id="xdx_90E_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare_c20250101__20251231_fKg_____zAsG71oQ1Kef" title="Net (loss) income per share from discontinued operations, basic"><span id="xdx_90E_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare_c20250101__20251231_fKg_____zFXj5l8vdqE1" title="Net (loss) income per share from discontinued operations, diluted">(0.7698</span></span></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="padding-bottom: 2.5pt; font-size: 10pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><span id="xdx_901_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare_d0_c20240101__20241231_fKg_____zprQ7l7NovT7" title="Net (loss) income per share from discontinued operations, basic"><span id="xdx_900_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare_d0_c20240101__20241231_fKg_____ztBEL3Ej2g21" title="Net (loss) income per share from discontinued operations, diluted">(0.3702</span></span></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 2.5pt">Loss per share – basic and diluted*</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><span id="xdx_904_eus-gaap--EarningsPerShareBasic_c20250101__20251231_fKg_____zljatk8dnXq6" title="Loss per share - basic"><span id="xdx_904_eus-gaap--EarningsPerShareDiluted_c20250101__20251231_fKg_____zphXpiJo8mN5" title="Loss per share - diluted">(6.1524</span></span></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><span id="xdx_901_eus-gaap--EarningsPerShareBasic_c20240101__20241231_fKg_____zZHIabpioEQk" title="Loss per share - basic"><span id="xdx_90F_eus-gaap--EarningsPerShareDiluted_c20240101__20241231_fKg_____zalubzIQHPRb" title="Loss per share - diluted">(9.5398</span></span></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td id="xdx_F0D_zhr9KNP1DTQ1" style="text-align: justify; padding-left: 10pt; text-indent: -10pt">*</td> <td id="xdx_F07_zoBPap5GIK2j" style="text-align: left">Weighted average shares outstanding and net loss per share for all periods presented have been retroactively adjusted to reflect the 1-for-30 reverse stock split effected on July 6, 2026.</td></tr> </table> -2880041 -4490375 123014 16000 -43024 -39342 -2960032 -4467033 -2509665 -4293670 -370376 -196705 481121 481121 468251 468251 -5.3826 -5.3826 -9.1696 -9.1696 -0.7698 -0.7698 -0.3702 -0.3702 -6.1524 -6.1524 -9.5398 -9.5398 <p id="xdx_80B_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_z8JkL3o4Y9W8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 21     <span id="xdx_822_z3PifsHq9Q2">COMMITMENTS AND CONTINGENCIES</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Lease Commitment</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has two non-cancelable lease agreements for certain office and accommodation as well as fish farming containers for research and develop advanced technology for water circulation applying in fishery. Future minimum lease payments under non-cancellable operating leases with initial terms within one year. The Company recognizes lease expense on a straight-line basis over the lease term.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the year ended December 31, 2025 and 2024, the Company recognized $<span id="xdx_902_eus-gaap--OperatingLeaseExpense_c20250101__20251231_z8UcqVX78gy1" title="Lease expense in operating expenses">44,035</span> and $<span id="xdx_908_eus-gaap--OperatingLeaseExpense_c20240101__20241231_zSTRbhDubgUl" title="Lease expense in operating expenses">83,673</span> lease expense in operating expenses. The total future minimum lease payment under non-cancellable short-term leases as of December 31, 2025 is $<span id="xdx_90B_eus-gaap--OperatingLeaseCost_c20250101__20251231_zRIOGRQELLY8" title="Total future minimum lease payment under non-cancellable short-term leases">18,348</span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Capital commitments</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2025 and 2024, the Company’s capital commitments contracted but not yet reflected in the consolidated financial statements amounted to $<span id="xdx_90F_eus-gaap--ContractualObligation_iI_dxL_c20251231_zDGcWPc8XRVd" title="Capital commitment amount::XDX::0"><span id="xdx_908_eus-gaap--ContractualObligation_iI_dxL_c20241231_zzDyGzF0YL2d" title="Capital commitment amount::XDX::0"><span style="-sec-ix-hidden: xdx2ixbrl2678"><span style="-sec-ix-hidden: xdx2ixbrl2680">nil</span></span></span></span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Contingencies</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In the ordinary course of business, the Company may be subject to legal proceeding regarding contractual and employment relationships and a variety of other matters. The Company records contingent liabilities resulting from such claims when a loss is assessed to be probable and the amount of the loss is reasonably estimable.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has no significant pending litigation for the year ended December 31, 2025 and 2024.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 44035 83673 18348 <p id="xdx_80F_eus-gaap--SegmentReportingDisclosureTextBlock_zflP0XvxH7Rb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Note 22     <span id="xdx_82B_zmoI3p1yrZK1">SEGMENT INFORMATION</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company’s Chief Operating Decision Maker (“CODM”) is its Executive Director, Song-Yuan Teng, who is responsible for reviewing the results of operations and allocating resources across the Company’s reportable segments. During the periods presented, the Company’s reportable segments consisted of Fish Trading, Catering, and E-Commerce. These operating segments reflect the manner in which the CODM evaluates performance and allocates resources.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 31, 2025, the Company completed the disposal of its Catering segment (Meixin). The results of the Catering segment have been classified as discontinued operations for all periods presented. Accordingly, the segment information disclosed below excludes the results of the Catering segment. The Catering segment reported net sales of $<span id="xdx_90E_eus-gaap--Revenues_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_zPOXFx2cH6Vc" title="Net sales">2,597,349</span> and $<span id="xdx_906_eus-gaap--Revenues_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_zXGnklPApVAe" title="Net sales">4,890,187</span> for the years ended December 31, 2025 and 2024, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><br/> Segment performance is evaluated based on segment revenue and operating profit, which includes direct costs and segment-specific general and administrative expenses, but excludes corporate overhead and interest. The CODM does not regularly review segment assets, and therefore segment asset information is not presented.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Summary operating results for each of the Company’s reportable segments were as follows:</p> <table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zYmhN6uQRYGg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT INFORMATION (Details - Segment information)"> <tr style="vertical-align: bottom; background-color: White"> <td><span id="xdx_8B5_ziOfLZ9yGJUf" style="display: none">Schedule of segment information</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the year ended December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fish Trading</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">E-Commerce</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 49%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--Revenues_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zWUmKw8EU4b9" style="width: 13%; text-align: right" title="Revenue">10,870,570</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--Revenues_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z90CHTQ0FIVg" style="width: 13%; text-align: right" title="Revenue">160,025</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--Revenues_c20250101__20251231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z4dIaz8EE8a1" style="width: 13%; text-align: right" title="Revenue">11,030,595</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Cost of revenue</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--CostOfGoodsAndServicesSold_iN_di_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zJyt18fPGF5i" style="text-align: right" title="Cost of revenue">(10,833,551</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--CostOfGoodsAndServicesSold_iN_di_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zn0yJIuFMjyj" style="text-align: right" title="Cost of revenue">(35,799</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--CostOfGoodsAndServicesSold_iN_di_c20250101__20251231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zvvMJRLLOCWe" style="text-align: right" title="Cost of revenue">(10,869,350</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--GrossProfit_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zUhohZkwgPbf" style="text-align: right" title="Gross profit">37,019</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--GrossProfit_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_znuixY7W1wY3" style="text-align: right" title="Gross profit">124,226</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--GrossProfit_c20250101__20251231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zuvXThRJqiP2" style="text-align: right" title="Gross profit">161,245</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">General and administrative expenses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zjp7HDRRYSE9" style="text-align: right" title="General and administrative expenses">(2,505,210</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zhLvO8xlEOf" style="text-align: right" title="General and administrative expenses">(50,559</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20250101__20251231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z4jYi1q0w4G2" style="text-align: right" title="General and administrative expenses">(2,555,769</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Segment operating losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--OperatingIncomeLoss_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z483xOhJm7Dl" style="text-align: right" title="Segment operating losses">(2,468,191</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--OperatingIncomeLoss_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zzytpU44Gtc8" style="text-align: right" title="Segment operating losses">73,667</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--OperatingIncomeLoss_c20250101__20251231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zfMMQs5VCcP7" style="text-align: right" title="Segment operating losses">(2,394,524</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Income tax expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--IncomeTaxExpenseBenefit_iN_di_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zvsulwm6vPX6" style="text-align: right" title="Income tax expenses">(251,972</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--IncomeTaxExpenseBenefit_iN_di0_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zxhfftoVYzB1" style="text-align: right" title="Income tax expenses">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--IncomeTaxExpenseBenefit_iN_di_c20250101__20251231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zO9a2dSJKvwd" style="text-align: right" title="Income tax expenses">(251,972</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Segment losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--SegmentLosses_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zgfcPI6NIOyg" style="text-align: right" title="Segment losses">(2,720,163</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--SegmentLosses_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zVwRTgkThSc5" style="text-align: right" title="Segment losses">73,667</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--SegmentLosses_c20250101__20251231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zLOz0M2UCL4b" style="text-align: right" title="Segment losses">(2,646,496</td><td style="text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the year ended December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fish Trading</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">E-Commerce</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 49%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eus-gaap--Revenues_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zZsW9uHX5Ydc" style="width: 13%; text-align: right" title="Revenue">11,777,912</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--Revenues_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zHHj9wNOVlH6" style="width: 13%; text-align: right" title="Revenue">345,033</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--Revenues_c20240101__20241231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zHK448ZCvhO8" style="width: 13%; text-align: right" title="Revenue">12,122,945</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Cost of revenue</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--CostOfGoodsAndServicesSold_iN_di_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zhbuAxu8dysc" style="text-align: right" title="Cost of revenue">(11,743,611</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--CostOfGoodsAndServicesSold_iN_di_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zz2v1NAfAuIc" style="text-align: right" title="Cost of revenue">(108,627</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--CostOfGoodsAndServicesSold_iN_di_c20240101__20241231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zxZtgbLAcJwg" style="text-align: right" title="Cost of revenue">(11,852,238</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--GrossProfit_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zXBn8eJaDLY6" style="text-align: right" title="Gross profit">34,301</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--GrossProfit_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zIGY0SJCo6s8" style="text-align: right" title="Gross profit">236,406</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--GrossProfit_c20240101__20241231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zW2n5yQlkGmh" style="text-align: right" title="Gross profit">270,707</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">General and administrative expenses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zNENjKm9NfN7" style="text-align: right" title="General and administrative expenses">(1,474,909</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zw4sbyHsSO27" style="text-align: right" title="General and administrative expenses">(973,888</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20240101__20241231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zrKrCZhjDr3j" style="text-align: right" title="General and administrative expenses">(2,448,797</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Segment operating losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--OperatingIncomeLoss_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zC8n1Yp9WSTg" style="text-align: right" title="Segment operating losses">(1,440,608</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--OperatingIncomeLoss_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zFANEay5sPZi" style="text-align: right" title="Segment operating losses">(737,482</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--OperatingIncomeLoss_c20240101__20241231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z4uDfn6YpJyi" style="text-align: right" title="Segment operating losses">(2,178,090</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Income tax expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--IncomeTaxExpenseBenefit_iN_di_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zr3LC3fxGGYe" style="text-align: right" title="Income tax expenses">(234,576</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--IncomeTaxExpenseBenefit_iN_di0_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z9U46dceELR2" style="text-align: right" title="Income tax expenses">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--IncomeTaxExpenseBenefit_iN_di_c20240101__20241231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zwPJKWWhmbK2" style="text-align: right" title="Income tax expenses">(234,576</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Segment losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--SegmentLosses_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_ztwi6EfYCnn" style="text-align: right" title="Segment losses">(1,675,184</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--SegmentLosses_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zPhwzjoUHnZ" style="text-align: right" title="Segment losses">(737,482</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--SegmentLosses_c20240101__20241231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zhREAKLeljK9" style="text-align: right" title="Segment losses">(2,412,666</td><td style="text-align: left">)</td></tr> </table> <p id="xdx_8AA_zCPx4PJy3ry" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table summarizes revenue disaggregated by primary geographical market based on destination of shipment for products:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--RevenueFromExternalCustomersByGeographicAreasTableTextBlock_z4AFmU6jiXOd" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%" summary="xdx: Disclosure - SEGMENT INFORMATION (Details - Revenue disaggregated by primary geographical market)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BB_z9RsdIDiBUhd" style="display: none">Schedule of revenue disaggregated by primary geographical market</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center">Geographic Information</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Revenue</b></span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center">$</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 53%">Taiwan</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--Revenues_c20250101__20251231__srt--StatementGeographicalAxis__country--TW__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueSegmentMember_zg5Mkxzzthrf" style="width: 13%; text-align: right" title="Revenue">5,343,685</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Japan</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--Revenues_c20250101__20251231__srt--StatementGeographicalAxis__country--JP__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueSegmentMember_zYfE4F8bz2bl" style="text-align: right" title="Revenue">5,526,885</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Other foreign countries</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--Revenues_c20250101__20251231__srt--StatementGeographicalAxis__custom--OtherForeignCountriesMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueSegmentMember_zUrDVrtdUSdh" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue">160,025</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_982_eus-gaap--Revenues_c20250101__20251231_zn7rK8dAYoD1" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue">11,030,595</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A7_zWjGbdYyzWp5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 2597349 4890187 <table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zYmhN6uQRYGg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT INFORMATION (Details - Segment information)"> <tr style="vertical-align: bottom; background-color: White"> <td><span id="xdx_8B5_ziOfLZ9yGJUf" style="display: none">Schedule of segment information</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the year ended December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fish Trading</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">E-Commerce</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 49%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--Revenues_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zWUmKw8EU4b9" style="width: 13%; text-align: right" title="Revenue">10,870,570</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--Revenues_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z90CHTQ0FIVg" style="width: 13%; text-align: right" title="Revenue">160,025</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--Revenues_c20250101__20251231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z4dIaz8EE8a1" style="width: 13%; text-align: right" title="Revenue">11,030,595</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Cost of revenue</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--CostOfGoodsAndServicesSold_iN_di_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zJyt18fPGF5i" style="text-align: right" title="Cost of revenue">(10,833,551</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--CostOfGoodsAndServicesSold_iN_di_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zn0yJIuFMjyj" style="text-align: right" title="Cost of revenue">(35,799</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--CostOfGoodsAndServicesSold_iN_di_c20250101__20251231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zvvMJRLLOCWe" style="text-align: right" title="Cost of revenue">(10,869,350</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--GrossProfit_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zUhohZkwgPbf" style="text-align: right" title="Gross profit">37,019</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--GrossProfit_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_znuixY7W1wY3" style="text-align: right" title="Gross profit">124,226</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--GrossProfit_c20250101__20251231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zuvXThRJqiP2" style="text-align: right" title="Gross profit">161,245</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">General and administrative expenses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zjp7HDRRYSE9" style="text-align: right" title="General and administrative expenses">(2,505,210</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zhLvO8xlEOf" style="text-align: right" title="General and administrative expenses">(50,559</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20250101__20251231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z4jYi1q0w4G2" style="text-align: right" title="General and administrative expenses">(2,555,769</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Segment operating losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--OperatingIncomeLoss_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z483xOhJm7Dl" style="text-align: right" title="Segment operating losses">(2,468,191</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--OperatingIncomeLoss_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zzytpU44Gtc8" style="text-align: right" title="Segment operating losses">73,667</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--OperatingIncomeLoss_c20250101__20251231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zfMMQs5VCcP7" style="text-align: right" title="Segment operating losses">(2,394,524</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Income tax expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--IncomeTaxExpenseBenefit_iN_di_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zvsulwm6vPX6" style="text-align: right" title="Income tax expenses">(251,972</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--IncomeTaxExpenseBenefit_iN_di0_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zxhfftoVYzB1" style="text-align: right" title="Income tax expenses">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--IncomeTaxExpenseBenefit_iN_di_c20250101__20251231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zO9a2dSJKvwd" style="text-align: right" title="Income tax expenses">(251,972</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Segment losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--SegmentLosses_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zgfcPI6NIOyg" style="text-align: right" title="Segment losses">(2,720,163</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--SegmentLosses_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zVwRTgkThSc5" style="text-align: right" title="Segment losses">73,667</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--SegmentLosses_c20250101__20251231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zLOz0M2UCL4b" style="text-align: right" title="Segment losses">(2,646,496</td><td style="text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the year ended December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fish Trading</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">E-Commerce</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 49%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eus-gaap--Revenues_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zZsW9uHX5Ydc" style="width: 13%; text-align: right" title="Revenue">11,777,912</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--Revenues_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zHHj9wNOVlH6" style="width: 13%; text-align: right" title="Revenue">345,033</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--Revenues_c20240101__20241231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zHK448ZCvhO8" style="width: 13%; text-align: right" title="Revenue">12,122,945</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Cost of revenue</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--CostOfGoodsAndServicesSold_iN_di_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zhbuAxu8dysc" style="text-align: right" title="Cost of revenue">(11,743,611</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--CostOfGoodsAndServicesSold_iN_di_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zz2v1NAfAuIc" style="text-align: right" title="Cost of revenue">(108,627</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--CostOfGoodsAndServicesSold_iN_di_c20240101__20241231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zxZtgbLAcJwg" style="text-align: right" title="Cost of revenue">(11,852,238</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--GrossProfit_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zXBn8eJaDLY6" style="text-align: right" title="Gross profit">34,301</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--GrossProfit_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zIGY0SJCo6s8" style="text-align: right" title="Gross profit">236,406</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--GrossProfit_c20240101__20241231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zW2n5yQlkGmh" style="text-align: right" title="Gross profit">270,707</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">General and administrative expenses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zNENjKm9NfN7" style="text-align: right" title="General and administrative expenses">(1,474,909</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zw4sbyHsSO27" style="text-align: right" title="General and administrative expenses">(973,888</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20240101__20241231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zrKrCZhjDr3j" style="text-align: right" title="General and administrative expenses">(2,448,797</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Segment operating losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--OperatingIncomeLoss_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zC8n1Yp9WSTg" style="text-align: right" title="Segment operating losses">(1,440,608</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--OperatingIncomeLoss_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zFANEay5sPZi" style="text-align: right" title="Segment operating losses">(737,482</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--OperatingIncomeLoss_c20240101__20241231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z4uDfn6YpJyi" style="text-align: right" title="Segment operating losses">(2,178,090</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Income tax expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--IncomeTaxExpenseBenefit_iN_di_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zr3LC3fxGGYe" style="text-align: right" title="Income tax expenses">(234,576</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--IncomeTaxExpenseBenefit_iN_di0_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z9U46dceELR2" style="text-align: right" title="Income tax expenses">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--IncomeTaxExpenseBenefit_iN_di_c20240101__20241231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zwPJKWWhmbK2" style="text-align: right" title="Income tax expenses">(234,576</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Segment losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--SegmentLosses_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_ztwi6EfYCnn" style="text-align: right" title="Segment losses">(1,675,184</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--SegmentLosses_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zPhwzjoUHnZ" style="text-align: right" title="Segment losses">(737,482</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--SegmentLosses_c20240101__20241231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zhREAKLeljK9" style="text-align: right" title="Segment losses">(2,412,666</td><td style="text-align: left">)</td></tr> </table> 10870570 160025 11030595 10833551 35799 10869350 37019 124226 161245 2505210 50559 2555769 -2468191 73667 -2394524 251972 -0 251972 -2720163 73667 -2646496 11777912 345033 12122945 11743611 108627 11852238 34301 236406 270707 1474909 973888 2448797 -1440608 -737482 -2178090 234576 -0 234576 -1675184 -737482 -2412666 <table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--RevenueFromExternalCustomersByGeographicAreasTableTextBlock_z4AFmU6jiXOd" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%" summary="xdx: Disclosure - SEGMENT INFORMATION (Details - Revenue disaggregated by primary geographical market)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BB_z9RsdIDiBUhd" style="display: none">Schedule of revenue disaggregated by primary geographical market</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center">Geographic Information</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Revenue</b></span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center">$</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 53%">Taiwan</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--Revenues_c20250101__20251231__srt--StatementGeographicalAxis__country--TW__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueSegmentMember_zg5Mkxzzthrf" style="width: 13%; text-align: right" title="Revenue">5,343,685</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Japan</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--Revenues_c20250101__20251231__srt--StatementGeographicalAxis__country--JP__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueSegmentMember_zYfE4F8bz2bl" style="text-align: right" title="Revenue">5,526,885</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Other foreign countries</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--Revenues_c20250101__20251231__srt--StatementGeographicalAxis__custom--OtherForeignCountriesMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueSegmentMember_zUrDVrtdUSdh" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue">160,025</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_982_eus-gaap--Revenues_c20250101__20251231_zn7rK8dAYoD1" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue">11,030,595</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 5343685 5526885 160025 11030595 <p id="xdx_801_eus-gaap--AdditionalFinancialInformationDisclosureTextBlock_zT3l1UHrKWMh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 22     <span id="xdx_824_z8dlK5cX81Gg">SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Issuance of Common Stock</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In 2024, the Company issued <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20240101__20241231__us-gaap--BusinessAcquisitionAxis__custom--All2024BusinessAcquisitionsMember_zZ1Peut8Ci6a" title="Number of shares acquired">2,890,552</span> shares of common stock with a par value of $0.001, amounting to $<span id="xdx_906_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_pn5n6_c20240101__20241231__us-gaap--BusinessAcquisitionAxis__custom--All2024BusinessAcquisitionsMember_zek47F0Z28Hc" title="Stock issued for acquisitions, value">3.2</span> million as non-cash consideration for business acquisitions and other non-cash considerations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Preferred Stock Dividend Payable</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During 2025 and 2024, the Company declared preferred stock dividends of $<span id="xdx_906_eus-gaap--DividendsPayableCurrentAndNoncurrent_iI_c20251231_zXrVU5gtV3af" title="Dividends payable"><span id="xdx_907_eus-gaap--DividendsPayableCurrentAndNoncurrent_iI_c20241231_zlAvmf1KfKgi" title="Dividends payable">16,000</span></span> each year, which were not paid in cash but instead recorded as an increase in dividends payable. As of December 31, 2025 and 2024, unpaid preferred dividends totaled $<span id="xdx_90B_ecustom--UnpaidPreferredDividends_iI_c20251231_ztoPwZBfMAO5" title="Unpaid preferred dividends">177,326</span> and $<span id="xdx_900_ecustom--UnpaidPreferredDividends_iI_c20241231_zhQpOdpPCx3k" title="Unpaid preferred dividends">54,312</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">These transactions did not involve the use of cash and, therefore, are not reflected in the accompanying Consolidated Statement of Cash Flows.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> 2890552 3200000 16000 16000 177326 54312 <p id="xdx_80F_eus-gaap--SubsequentEventsTextBlock_zarboB2wjE5j" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 23     <span id="xdx_823_zgmEkVpW5Fr5">SUBSEQUENT EVENTS</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Purchase of Bitcoin</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In January 2026, the Company approved an allocation of up to $2.0 million for the purchase of Bitcoin. As part of this plan, the Company completed purchases totaling $2.0 million, executed on January 25, 2026 and January 29, 2026.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Nasdaq Notices of Noncompliance</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 2, 2026, the Company received a deficiency letter from the Nasdaq Stock Market LLC notifying the Company that it was not in compliance with the minimum bid price requirement of $1.00 per share for continued listing.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On April 17, 2026, the Company received a notification letter from the Listing Qualifications Staff of the Nasdaq Stock Market LLC (“Nasdaq”) indicating that, based on the Company’s stockholders’ equity as reported in its Annual Report on Form 10-K for the year ended December 31, 2025, the Company does not comply with the minimum stockholders’ equity requirement of $2.5 million for continued listing on the Nasdaq Capital Market under Nasdaq Listing Rule 5550(b)(1). The Company reported stockholders’ equity of $(440,735) as of December 31, 2025, and does not currently meet the alternative continued listing standards relating to the market value of listed securities or net income from continuing operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Strategic Advisory Agreement</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On May 18, 2026, the Company entered into a Strategic Advisory Agreement (the "Advisory Agreement") with Phoenix MGMT &amp; Consulting LLC ("Phoenix"), pursuant to which Phoenix provides non-exclusive strategic advisory and execution support services to the Company. The initial term is 90 days, subject to extension by mutual written agreement. Either party may terminate the agreement upon 15 days' written notice following an uncured material breach by the other party.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the Advisory Agreement, the Company is obligated to pay Phoenix an initial retainer of $150,000 for the first 30 days, followed by $50,000 per month thereafter, plus $50,000 of restricted common stock per quarter, valued based on the five-day volume-weighted average price prior to issuance.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, the Company has agreed to pay Phoenix a transaction fee equal to 5% of the value of any merger, acquisition, joint venture, or similar transaction consummated during the term that Phoenix introduces, structures, or materially advances, payable 50% in cash and 50% in common stock. No such transaction fee had been earned or was payable as of June 30, 2026, as no qualifying transaction had been introduced or consummated during the period.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Equity Purchase Facility Agreement </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On May 22, 2026, the Company entered into an Equity Purchase Facility Agreement ("EPFA") with an institutional investor pursuant to which the Company has the right, but not the obligation, to issue and sell up to $100 million of newly issued shares of common stock (the "Advance Shares") to the investor over a 24-month commitment period commencing on the EPFA date, at the Company's sole discretion and without any mandatory minimum amount or non-usage fee.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The investor's ownership is limited to 4.99% of outstanding shares, and increasable to 9.99% upon 61 days’ notice. Absent stockholder approval under Nasdaq rules, aggregate shares issuable under the EPFA may not exceed 19.99% of shares outstanding as of the EPFA date. During the Additional Issuance Restricted Period defined in the EPFA, the investor has a right of first refusal on subsequent placements, and the Company is prohibited from entering into variable rate transaction defined in the EPFA, subject to customary exceptions.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The EPFA will terminate upon the earliest of (i) the 24-month anniversary of the EPFA, (ii) the investor's purchase of Advance Shares equal to the full $100 million commitment, or (iii) a material restatement of the Company's financial statements for two or more consecutive fiscal quarters.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In connection with the EPFA, the Company entered into a Registration Rights Agreement obligating it to file a registration statement with SEC covering resale of the Advance Shares. As of June 30, 2026, the Company had not delivered any advance notice and had not issued any shares or received any proceeds under the EPFA. On July 8, 2026, the Company filed a registration statement on Form S-3 with the SEC to register for resale up to 7,500,000 shares of common stock (representing approximately $15 million based on the closing price on July 7, 2026) issuable under the EPFA.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Reverse Stock Split</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 25, 2026, the Company's Board of Directors approved a reverse stock split of the Company's issued and outstanding common stock at a ratio of 1-for-30 (the "Reverse Stock Split"), pursuant to stockholder authorization obtained at the Company's annual meeting held on January 12, 2026. The Reverse Stock Split became effective on July 6, 2026, at which time every 30 shares of common stock issued and outstanding were automatically combined into one share, without any change in par value. Immediately prior to the Reverse Stock Split, the Company had 46,806,289 shares of common stock issued and outstanding, which were reduced to 1,560,210 shares. No fractional shares were issued; holders otherwise entitled to a fractional share received a cash payment in lieu thereof. Proportionate adjustments were made to the exercise prices and number of shares issuable under all outstanding stock options, warrants, and restricted stock units, as well as shares reserved under the Company's equity incentive plans. The Reverse Stock Split was undertaken to enable the Company to satisfy the minimum bid price requirement for continued listing on The Nasdaq Capital Market.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In accordance with ASC 260, Earnings Per Share, all share and per-share amounts presented in these unaudited condensed consolidated financial statements and accompanying notes for all periods presented have been retroactively adjusted to reflect the Reverse Stock Split.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Letter of Intent with INERGX Energy Optimisation Ltd. </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 6, 2026, the Company entered into a non-binding letter of intent (the “LOI”) with INERGX Energy Optimisation Ltd (“INERGX”), a company incorporated in England and Wales, regarding the Company's proposed acquisition of up to 9.99% of the issued and outstanding equity interests of INERGX (the “Proposed Transaction”). The Proposed Transaction may be structured as a stock purchase, share exchange, contribution, recapitalization, or other mutually agreed structure, with consideration consisting of a combination of cash and shares of the Company's common stock in proportions to be determined in definitive documentation. Valuation assumptions under the LOI remain preliminary and subject to the Company's due diligence review, and no purchase price or other economic term will be final unless and until set forth in a definitive agreement. Consummation of the Proposed Transaction remains subject to, among other things, completion of due diligence, negotiation and execution of a definitive acquisition agreement, and receipt of any required board, regulatory, third-party, and stockholder approvals. The LOI does not obligate either party to consummate the Proposed Transaction and terminates upon the earliest of execution of a definitive agreement, mutual written agreement, 30 days' prior written notice by either party, or the 90th day following the date of the LOI. There can be no assurance that the parties will enter into a definitive agreement or that the Proposed Transaction will be consummated on the terms described herein or at all. Because the LOI does not obligate the parties to consummate the transaction and its economic terms remain preliminary, the Company has not recognized any financial statement impact related to the LOI as of the date these financial statements were available to be issued.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> Weighted average shares outstanding and net loss per share for all periods presented have been retroactively adjusted to reflect the 1-for-30 reverse stock split effected on July 6, 2026. Weighted average shares outstanding and net loss per share for all periods presented have been retroactively adjusted to reflect the 1-for-30 reverse stock split effected on July 6, 2026. Mountain Share Transfer, LLC is company 100% controlled by Erik S. Nelson, a former corporate secretary and director of the Company. The balances represented the amount previously paid on behalf of the Company for its daily operation purpose. The amount due to Mr. Yin-Chieh Cheng’s estate relates to a prior arrangement with him while he served as a director and executive officer of the Company. Mr. Yin-Chieh Cheng was deceased as of July 8, 2023, and the Company is evaluating settlement with the estate.