v3.26.3
Inventories
 6 Months Ended
Jun. 30, 2026
Inventories [Abstract]  
INVENTORIES

NOTE 5 — INVENTORIES

 

Inventories consisted of the following:

 

    June 30,
2026		     December 31,
2025		  
    (Unaudited)        
Ingredient materials   $ 452,098     $ 538,898  
Package and other materials     150,974       166,207  
Finished goods     139,468       125,492  
Total inventories   $ 742,540     $ 830,597  

 

The Company’s inventories primarily consist of perishable bakery products with relatively short shelf lives. The Company manages inventory levels through a just-in-time production approach to minimize excess inventory and obsolescence risk. Management assesses net realizable value based on recent sales performance and subsequent sales after the reporting period. As of June 30, 2026 and December 31, 2025, no material inventory write-downs were required.