| 4. | ACCOUNTS RECEIVABLE, NET |
Accounts receivable, net consisted of the following: | | | As of December 31, | | | | | 2024 | | | 2025 | | | Accounts receivable | | $ | 720,966 | | | $ | 1,256,751 | | | Provision of allowance for expected credit losses | | | (138,326 | ) | | | (308,639 | ) | | Total accounts receivable, net | | $ | 582,640 | | | $ | 948,112 | | The movement of the provision of allowance for expected credit losses is as follows: | | | For the years ended December 31, | | | | | 2023 | | | 2024 | | | 2025 | | | Balance at the beginning of the year | | $ | - | | | $ | 52,430 | | | $ | 138,326 | | | Additions | | | 52,805 | | | | 82,537 | | | | 148,004 | | | Reversal | | | - | | | | - | | | | - | | | Foreign currency translation | | | (375 | ) | | | 3,359 | | | | 22,309 | | | Balance at the end of the year | | $ | 52,430 | | | $ | 138,326 | | | $ | 308,639 | |
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