v3.26.3
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Cash flows from operating activities:    
Net profit (loss) $ 203,298 $ (409,440)
Adjustments to reconcile net profit (loss) to net cash used in operating activities:    
Depreciation of property and equipment 42,765 983
Amortization of intangible assets 183,427
Loss on disposal of equipment 80,835
Imputed and amortized interest 9,172 2,212
Loss on issuance of notes payable 46,139
Change in fair value of notes payable 4,304
Stock-based compensation expense 261,807 51,057
Amortization of operating lease right-of-use assets 45,481
Deferred income taxes (117,590)
Increase in accounts receivable (1,406,366)
(Increase) decrease in inventories (690,206) 13,656
Decrease in amounts due from related parties 45,802
increase in prepayments and other current assets (466,164) (26)
Increase in operating lease right-of-use assets, net 27,803
Increase in accounts receivable, net of current portion (746,813)
Increase in accounts payable 620,596 8,326
Increase in accounts payable, related parties 12,135 60,978
Decrease in contract liabilities (192,787)
Decrease in other payables, related party (49,043)
Decrease in operating lease liabilities (66,138)
Increase in accrued expenses and other current liabilities 1,228,972 211,656
Net cash used in operating activities (922,571) (60,598)
Cash flows from investing activities:    
Acquisition of equipment (228,907)
Cash acquired from the acquisition of subsidiaries 364,311
Net cash provided by investing activities 135,404
Cash flows from financing activities:    
Issuance of common shares for cash 5,000 15,000
Proceeds from notes payable 606,400 39,611
Proceeds from short-term borrowings 1,126,588
Payments on short-term borrowings (792,209)
Net cash provided by financing activities 945,779 54,611
Net increase (decrease) in cash 158,612 (5,987)
Cash – beginning of period 5,987
Effects of exchange rate changes on cash 75,213
Cash – end of period 233,825
Cash paid for income taxes
Cash paid for interest $ 72,203 $ 4,026