v3.26.3
SCHEDULE OF STATEMENT OF OPERATIONS INCOME (LOSS) (Details) - USD ($)
 3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
New Accounting Pronouncements or Change in Accounting Principle [Line Items]    
NET REVENUE $ 2,368,626 $ 1,604,447
OPERATING COSTS AND EXPENSE    
Cost of revenues   (1,597,464)
Sales and marketing expenses (5,448) (5,053)
Direct labor and factory overheads incurred during plant shutdown (2,743,262) (3,225,808)
General and administrative expenses (1,323,101) (1,427,009)
TOTAL OPERATING COSTS AND EXPENSE (6,425,223) (6,255,334)
LOSS FROM OPERATIONS (4,056,597) (4,650,887)
OTHER INCOME (EXPENSE)    
Interest expense (123,444) (21,722)
Interest income 253,660 2,429
TOTAL OTHER INCOME, NET 130,216 (19,293)
LOSS BEFORE INCOME TAXES (3,926,381) (4,670,180)
INCOME TAX EXPENSE
Net loss (3,926,381) (4,670,180)
OTHER COMPREHENSIVE (LOSS) INCOME    
- Foreign currency translation adjustments 1,880,538 248,921
TOTAL COMPREHENSIVE LOSS $ (2,045,843) $ (4,421,259)
BASIC LOSS PER SHARE [1] $ (2.48) $ (3.93)
DILUTED LOSS PER SHARE [1] $ (2.48) $ (3.93)
BASIC WEIGHTED AVERAGE NUMBER OF SHARES   1,187,413
DILUTED WEIGHTED AVERAGE NUMBER OF SHARES [1] 1,582,931 1,187,413
Previously Reported [Member]    
New Accounting Pronouncements or Change in Accounting Principle [Line Items]    
NET REVENUE   $ 1,604,447
OPERATING COSTS AND EXPENSE    
Cost of revenues   (1,594,270)
Sales and marketing expenses   (5,053)
Direct labor and factory overheads incurred during plant shutdown   (3,225,808)
General and administrative expenses   (1,389,523)
TOTAL OPERATING COSTS AND EXPENSE   (6,214,654)
LOSS FROM OPERATIONS   (4,610,207)
OTHER INCOME (EXPENSE)    
Interest expense   (21,722)
Interest income   2,429
TOTAL OTHER INCOME, NET   (19,293)
LOSS BEFORE INCOME TAXES   (4,629,500)
INCOME TAX EXPENSE  
Net loss   (4,629,500)
OTHER COMPREHENSIVE (LOSS) INCOME    
- Foreign currency translation adjustments   222,016
TOTAL COMPREHENSIVE LOSS   $ (4,407,484)
BASIC LOSS PER SHARE   $ (3.90)
DILUTED LOSS PER SHARE   $ (3.90)
BASIC WEIGHTED AVERAGE NUMBER OF SHARES   1,187,413
DILUTED WEIGHTED AVERAGE NUMBER OF SHARES   1,187,413
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 [2]   (3,194)
Sales and marketing expenses  
Direct labor and factory overheads incurred during plant shutdown  
General and administrative expenses [2]   (37,486)
TOTAL OPERATING COSTS AND EXPENSE   (40,680)
LOSS FROM OPERATIONS   (40,680)
OTHER INCOME (EXPENSE)    
Interest expense  
Interest income  
TOTAL OTHER INCOME, NET  
LOSS BEFORE INCOME TAXES   (40,680)
INCOME TAX EXPENSE  
Net loss [3],[4]   (40,680)
OTHER COMPREHENSIVE (LOSS) INCOME    
- Foreign currency translation adjustments [5]   26,905
TOTAL COMPREHENSIVE LOSS   $ (13,775)
BASIC LOSS PER SHARE   $ (0.03)
DILUTED LOSS PER SHARE   $ (0.03)
BASIC WEIGHTED AVERAGE NUMBER OF SHARES  
DILUTED WEIGHTED AVERAGE NUMBER OF SHARES  
[1] The shares and per share data are presented on a retroactive basis to reflect the stock split.
[2] 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.
[3] 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.
[4] Regarding the increase in net loss, the main reason was that cost of revenue and general and administrative expenses increased. The increase in 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] The change in the accumulated other comprehensive loss represents the foreign currency translation differences in the financial statements.