v3.26.3
Income Taxes (Tables)
6 Months Ended
Jun. 30, 2026
Income Taxes [Abstract]  
Schedule of Provision for Income Tax

The provision for income tax consisted of the following:

 

    For the six months ended
June 30
 
    2026     2025  
Current income tax expenses   $ 126,380     $ —  
Deferred income tax expenses (benefits)     (1,284 )     (1,703 )
Total income tax expenses (benefits)   $ 125,096     $ (1,703 )
Schedule of Reconciliation Between the Statutory Earned Income Tax Rate and Effective Income Tax

The following table sets forth reconciliation between the statutory earned income tax rate and the effective income tax:

 

    For the six months ended
June 30,
 
    2026     2025  
Income (loss) before income tax expenses   $ 1,134,106     $ (1,977,123 )
Income tax computed at statutory EIT rate (25%)     283,527       —  
Tax effect of preferential tax treatments     (113,411 )     —  
Effect of research and development credits     (172,464 )     —  
Effect of other non-deductible expenses     (6,255 )     —  
Effect of change in valuation allowance     134,983          
Current income tax expenses   $ 126,380     $ —  
Tax effect of deferred tax recognized     (1,284 )     (1,703 )
Total income tax expenses (benefits)   $ 125,096     $ (1,703 )
Schedule of Components of Deferred Tax Assets

The significant components of deferred tax assets were as following:

 

    As of
June 30,
2026
    As of
December 31,
2025
 
Deferred tax assets   $ 7,088     $ 5,804  
Total deferred tax assets   $ 7,088     $ 5,804  
Schedule of Company’s Taxes Payable

The Company’s taxes payable consisted of the following:

 

    As of
June 30,
2026
    As of
December 31,
2025
 
Income tax payable   $ 100,882     $ —  
Other tax payables     47,626       99,653  
Total tax payable   $ 148,508     $ 99,653