SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 30, 2026

Accounting Policies [Abstract]

Schedule of Translation of amounts

Schedule of Translation of amounts
		June 30, 2026
		Period-end spot rate		Average rate
US$ against RMB		US$1=RMB6.7851		US$1=RMB6.8624
US$ against VND		US$1=VND26312.3278		US$1=VND26254.3067

		December 31, 2025
		Year-end spot rate		Average rate
US$ against RMB		US$1=RMB6.9931		US$1=RMB7.1708
US$ against VND		US$1=VND26300.0000		US$1=VND26021.0833

		June 30, 2025
		Period-end spot rate		Average rate
US$ against RMB		US$1=RMB7.1636		US$1=RMB7.2358
US$ against VND		US$1=VND26120.5000		US$1=VND25717.0000

Schedule of Concentration of customers and suppliers


		For the six months ended June 30,
		2025				2026
		(Unaudited)
Percentage of the Company’s total revenue
Customer A			39	%			28	%
Customer C			17	%			*
Customer D			12	%			19	%

* represents percentage less than 10%.

Accounts receivable due from those customers were as follows:

		As of
		December 31, 2025				June 30, 2026
						(Unaudited)
Percentage of the Company’s accounts receivables
Customer B			23	%			*
Customer C			22	%			15	%
Customer D			19	%			25	%
Customer E			13	%			12	%

* represents percentage less than 10%.

The suppliers whose purchase individually represented greater than 10% of the total cost of revenue of the Company for the six months ended June 30, 2025 and 2026 were as follows:

		For the six months ended June 30,
		2025				2026
		(Unaudited)
Percentage of the Company’s total purchase
Supplier A			13	%			*

* represents percentage less than 10%.

Accounts payable due to those suppliers were as follows:

		As of
		December 31, 2025				June 30, 2026
						(Unaudited)
Percentage of the Company’s accounts payables
Supplier A			13	%			10	%
Supplier B			*				14	%
Supplier C			*				10	%

* represents percentage less than 10%

Schedule of Property, plant and equipment, net


Schedule of Property, plant and equipment, net
Category		Useful lives		Estimated residual value
Buildings		20 years			5	%
Machinery and equipment		10 years			10	%
Motor Vehicles		5 years			10	%
Furniture and fixtures		5 years			5	%
Electronic office equipment		3 years			5	%
Leasehold improvements		1.5 to 10 years			0	%