v3.26.3
PREPAID EXPENSES AND OTHER CURRENT ASSETS, NET (Tables)
6 Months Ended
Jun. 30, 2026
Prepaid Expenses And Other Current Assets Net  
Schedule of prepaid expenses and other current assets, net
               
    As of
    December 31, 2025   June 30, 2026
    $US   $US
        (Unaudited)
Dividends receivable (1)           1,762,566  
Deductible value-added tax     592,303       2,047,527  
Advance to suppliers     181,890       167,616  
Deposits     24,044       117,013  
Prepaid expenses     113,091       241,709  
Advance to staff     52,866       43,000  
Total prepaid expenses and other current assets, gross     964,194       4,379,431  
Less: provision for credit loss            
Total prepaid expenses and other current assets, net     964,194       4,379,431  

 

(1)In June 2026, PSM-ZJK Fasteners (Shenzhen) Co., Ltd. (“PSM-ZJK”), in which the Company holds a 49% equity interest (see Note 6), announced a dividend distribution of US$3,485,424   to the Company, and made a payment of US$1,742,712. As of June 30, 2026, the remaining balance of dividends receivable amounted to US$1,762,566 and has been fully received in July 2026.