v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
SCHEDULE OF CURRENCY EXCHANGE RATES

The following table outlines the currency exchange rates that were used in preparing the consolidated financial statements:

 

    June 30, 2025  December 31, 2025  June 30, 2026
    Period-end spot rate  Average rate  Period-ended spot rate  Average rate  Period-ended spot rate  Average rate
    (Unaudited)        (Unaudited)
US$ against RMB   US$1=RMB 7.1636  US$1=RMB 7.2526  US$1=RMB 6.9931  US$1=RMB 7.1875  US$1=RMB 6.7851  US$1=RMB 6.8624
US$ against NT$   US$1=NT$ 29.1800  US$1=NT$ 31.8683  US$1=NT$ 31.3700  US$1=NT$ 31.1663  US$1=NT$ 31.8500  US$1=NT$ 31.6164
SCHEDULE OF DISAGGREGATION OF REVENUE

The following table disaggregates the Company’s revenue for the six months ended June 30, 2025 and 2026:

 

   2025   2026 
   For the six months ended June 30, 
   2025   2026 
   (Unaudited) 
By revenue type          
Sales of manufactured electronic products  $1,195,012   $1,182,670 
Commissioned processing service   164,838    204,226 
Technical service   —    115,715 
Rental income   2,024    37,093 
Others   3,410    2,205 
Total  $1,365,284   $1,541,909