v3.26.3
SCHEDULE OF STATEMENT OF OPERATIONS INCOME (LOSS) (Details) - USD ($)
 3 Months Ended 6 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Jun. 30, 2026
Jun. 30, 2025
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
NET REVENUE $ 12,886,977 $ 8,343,785 $ 15,255,603 $ 9,948,232
OPERATING COSTS AND EXPENSE        
Cost of revenues   (7,366,702)   (8,964,166)
Sales and marketing expenses (18,174) (14,802) (23,622) (19,855)
Direct labor and factory overheads incurred during plant shutdown (452,949) (727,774) (3,196,211) (3,953,582)
General and administrative expenses (598,003) (1,025,780) (1,921,104) (2,452,789)
TOTAL OPERATING COSTS AND EXPENSE (11,634,810) (9,135,058) (18,060,033) (15,390,392)
LOSS FROM OPERATIONS 1,252,167 (791,273) (2,804,430) (5,442,160)
OTHER INCOME (EXPENSE)        
Interest expense (124,673) (21,674) (248,117) (43,396)
Interest income 18,816 1,795 272,476 4,224
Other expenses, net (3,117) (3,212) (3,117) (3,212)
TOTAL OTHER INCOME, NET (108,974) (23,091) 21,242 (42,384)
LOSS BEFORE INCOME TAXES 1,143,193 (814,364) (2,783,188) (5,484,544)
INCOME TAX EXPENSE
Net Income (loss) 1,143,193 (814,364) (2,783,188) (5,484,544)
OTHER COMPREHENSIVE (LOSS) INCOME        
- Foreign currency translation adjustments 1,796,405 388,050 3,676,943 636,971
TOTAL COMPREHENSIVE LOSS $ 2,939,598 $ (426,314) $ 893,755 $ (4,847,573)
BASIC LOSS PER SHARE [1] $ 0.64 $ (0.60) $ (1.65) $ (4.32)
DILUTED LOSS PER SHARE [1] $ 0.64 $ (0.60) $ (1.65) $ (4.32)
BASIC WEIGHTED AVERAGE NUMBER OF SHARES   1,353,531    
DILUTED WEIGHTED AVERAGE NUMBER OF SHARES [1] 1,796,828 1,353,531 1,690,470 1,270,931
Previously Reported [Member]        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
NET REVENUE   $ 8,343,785   $ 9,948,232
OPERATING COSTS AND EXPENSE        
Cost of revenues   (7,357,130)   (8,951,400)
Sales and marketing expenses   (14,802)   (19,855)
Direct labor and factory overheads incurred during plant shutdown   (727,774)   (3,953,582)
General and administrative expenses   (994,765)   (2,384,288)
TOTAL OPERATING COSTS AND EXPENSE   (9,094,471)   (15,309,125)
LOSS FROM OPERATIONS   (750,686)   (5,360,893)
OTHER INCOME (EXPENSE)        
Interest expense   (21,674)   (43,396)
Interest income   1,795   4,224
Other expenses, net   (3,212)   (3,212)
TOTAL OTHER INCOME, NET   (23,091)   (42,384)
LOSS BEFORE INCOME TAXES   (773,777)   (5,403,277)
INCOME TAX EXPENSE    
Net Income (loss)   (773,777)   (5,403,277)
OTHER COMPREHENSIVE (LOSS) INCOME        
- Foreign currency translation adjustments   403,775   625,791
TOTAL COMPREHENSIVE LOSS   $ (370,002)   $ (4,777,486)
BASIC LOSS PER SHARE   $ (0.06)   $ (0.43)
DILUTED LOSS PER SHARE   $ (0.06)   $ (0.43)
BASIC WEIGHTED AVERAGE NUMBER OF SHARES   13,346,618    
DILUTED WEIGHTED AVERAGE NUMBER OF SHARES   13,346,618   12,520,613
Revision of Prior Period, Reclassification, Adjustment [Member]        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
NET REVENUE    
OPERATING COSTS AND EXPENSE        
Cost of revenues   (9,572) [2]   (12,766) [3]
Sales and marketing expenses    
Direct labor and factory overheads incurred during plant shutdown    
General and administrative expenses   (31,015) [2]   (68,501) [3]
TOTAL OPERATING COSTS AND EXPENSE   (40,587)   (81,267)
LOSS FROM OPERATIONS   (40,587)   (81,267)
OTHER INCOME (EXPENSE)        
Interest expense    
Interest income    
Other expenses, net    
TOTAL OTHER INCOME, NET    
LOSS BEFORE INCOME TAXES   (40,587)   (81,267)
INCOME TAX EXPENSE    
Net Income (loss)   (40,587)   (81,267) [4],[5]
OTHER COMPREHENSIVE (LOSS) INCOME        
- Foreign currency translation adjustments   (15,725) [6]   11,180 [7]
TOTAL COMPREHENSIVE LOSS   $ (56,312)   $ (70,087)
BASIC LOSS PER SHARE   $ (0.54) [8]   $ (3.89) [9]
DILUTED LOSS PER SHARE   $ (0.54) [8]   $ (3.89) [9]
BASIC WEIGHTED AVERAGE NUMBER OF SHARES [8]   (11,993,087)    
DILUTED WEIGHTED AVERAGE NUMBER OF SHARES   (11,993,087) [8]   (11,249,682) [9]
[1] The shares and per share data are presented on a retroactive basis to reflect the stock split.
[2] The increase
[3] The increase in cost of revenue and general and administrative expenses were due to the reclassification of finance lease right-of-use asset. Previously, depreciation was calculated after deducting 5% residual value from the fixed assets, but now there is no residual value for amortization of finance lease right-of-use asset calculation.
[4] Regarding the decrease in retained earnings unappropriated, the main reason was that cost of revenue and general and administrative expenses increased. The increase of expenses was due to the reclassification of finance lease right-of-use asset. Previously, depreciation was calculated after deducting 5% residual value from the fixed assets, but now there is no residual value for amortization of finance lease right-of-use asset calculation.
[5] Regarding the increase in net loss, the main reason was that cost of revenue and general and administrative expenses increased
[6] The change in the accumulated other comprehensive loss represents the foreign currency translation differences in the financial statements.
[7] The change in the accumulated other comprehensive loss represents the foreign currency translation differences in the financial statements.
[8] The change in basic and diluted loss per share is due to the Company’s 1-for-10 reverse stock split on October 27, 2025.
[9] The change in basic and diluted loss per share is due to the Company’s 1-for-10 reverse stock split on October 27, 2025.