v3.26.1
LEASES (Tables)
 6 Months Ended
Jun. 30, 2026
Leases  
SCHEDULE OF OPERATING AND FINANCE LEASE RIGHT-OF-USE ASSETS

The Company had entered into an operating lease agreement for factories located in Taiwan.

 

   December 31，2025   June 30，2026 
   As of 
   December 31，2025   June 30，2026 
       (Unaudited) 
Operating lease right-of-use assets, net  $279,627   $251,079 
           
Operating lease liabilities, current   50,084    50,672 
Operating lease liabilities, non-current   229,543    200,408 
Total operating lease liabilities  $279,627   $251,080 
SCHEDULE OF LEASE EXPENSES

The components of lease expense were as follows within the consolidated statements of comprehensive loss:

 

   2025   2026 
   For the six months ended June 30, 
   2025   2026 
   (Unaudited) 
Operating lease:          
Operating lease expense  $31,458   $31,708 
Short-term lease expense   737    2,893 
Total operating lease expenses  $32,195   $34,601 
Total lease expenses  $32,195   $34,601 
SCHEDULE OF SUPPLEMENTAL INFORMATION RELATED TO OPERATING LEASES

Supplemental balance sheet information related to leases was as follows:

 

   As of 
   December 31，2025   June 30，2026 
       (Unaudited) 
Weighted average discount rate:        
Operating lease   5.38%   5.38%
Weighted average remaining lease term:          
Operating lease   60 months    54 months 
SCHEDULE OF FUTURE MINIMUM RENT PAYABLE UNDER NON-CANCELABLE OPERATING AND FINANCING LEASES

As of June 30, 2026, the future minimum rent payable under non-cancelable operating and financing leases were:

 

For the six months ended June 30,  Amount 
   (Unaudited) 
The remainder of 2026  $31,476 
2027   62,952 
2028   62,952 
2029 and thereafter   125,903 
Total lease payments   283,282 
Less: imputed interest   (32,202)
Total operating lease liabilities, net of interest  $251,080