v3.26.3
SCHEDULE OF CONSOLIDATED STATEMENT OF CASH FLOWS (Details) - USD ($)
 3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
CASH FLOWS FROM OPERATING ACTIVITIES    
Net loss $ (3,926,381) $ (4,670,180)
Adjustments to reconcile net income to net cash provided by (used in) operating activities:    
Amortization on capital lease 61,290 60,857
Depreciation and amortization 3,360,131 3,229,367
Stock-based compensation expense 196,100
Amortization of operating lease right-of-use assets 222,161 217,801
Amortization of finance lease right-of-use assets 733,298 775,702
Changes in assets and liabilities:    
Accounts receivable 647,174 (1,549,443)
Inventories 126,706 (139,285)
Prepayment and deposits (211,577) (7,340)
Other receivables (389) (31,987)
Accounts and other payable and accrued expenses 236,672 401,190
Taxes payable 84,502 162,411
Lease liabilities (232,677) (225,321)
Net cash used in operating activities 1,090,974 (1,580,128)
CASH FLOWS FROM INVESTING ACTIVITIES    
Net cash provided by (used in) investing activities 5,029,397
CASH FLOWS FROM FINANCING ACTIVITIES    
Net cash provided by (used in) financing activities 287,367
EFFECTS OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS 125,974 28,011
NET DECREASE IN CASH AND CASH EQUIVALENTS 6,533,712 (1,552,117)
CASH AND CASH EQUIVALENTS - BEGINNING OF PERIOD 3,793 10,075,162
CASH AND CASH EQUIVALENTS - END OF PERIOD 6,537,505 8,523,045
Cash paid during the year for:    
Paid for taxes 110,858 77,386
Interest paid $ 98,940 60,857
Previously Reported [Member]    
CASH FLOWS FROM OPERATING ACTIVITIES    
Net loss   (4,629,500)
Adjustments to reconcile net income to net cash provided by (used in) operating activities:    
Amortization on capital lease   21,722
Depreciation and amortization   4,003,524
Stock-based compensation expense   196,100
Amortization of operating lease right-of-use assets   217,801
Amortization of finance lease right-of-use assets  
Changes in assets and liabilities:    
Accounts receivable   (1,549,443)
Inventories   (139,285)
Prepayment and deposits   (7,340)
Other receivables   (31,987)
Accounts and other payable and accrued expenses   401,190
Taxes payable   162,411
Lease liabilities   (225,321)
Net cash used in operating activities   (1,580,128)
CASH FLOWS FROM INVESTING ACTIVITIES    
Net cash provided by (used in) investing activities  
CASH FLOWS FROM FINANCING ACTIVITIES    
Net cash provided by (used in) financing activities  
EFFECTS OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS   28,011
NET DECREASE IN CASH AND CASH EQUIVALENTS   (1,552,117)
CASH AND CASH EQUIVALENTS - BEGINNING OF PERIOD   10,075,162
CASH AND CASH EQUIVALENTS - END OF PERIOD   8,523,045
Cash paid during the year for:    
Paid for taxes   77,386
Interest paid   21,722
Revision of Prior Period, Reclassification, Adjustment [Member]    
CASH FLOWS FROM OPERATING ACTIVITIES    
Net loss [1],[2]   (40,680)
Adjustments to reconcile net income to net cash provided by (used in) operating activities:    
Amortization on capital lease [3]   39,135
Depreciation and amortization [3]   (774,157)
Stock-based compensation expense  
Amortization of operating lease right-of-use assets  
Amortization of finance lease right-of-use assets [3]   775,702
Changes in assets and liabilities:    
Accounts receivable  
Inventories  
Prepayment and deposits  
Other receivables  
Accounts and other payable and accrued expenses  
Taxes payable  
Lease liabilities  
Net cash used in operating activities  
CASH FLOWS FROM INVESTING ACTIVITIES    
Net cash provided by (used in) investing activities  
CASH FLOWS FROM FINANCING ACTIVITIES    
Net cash provided by (used in) financing activities  
EFFECTS OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS  
NET DECREASE IN CASH AND CASH EQUIVALENTS  
CASH AND CASH EQUIVALENTS - BEGINNING OF PERIOD  
CASH AND CASH EQUIVALENTS - END OF PERIOD  
Cash paid during the year for:    
Paid for taxes  
Interest paid [3]   $ 39,135
[1] 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.
[2] 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.
[3] This restatement is due to the reclassification of buildings without property ownership certificates in fixed assets. The Company reclassified them based on their acquisition methods. The self-built portion was reclassified as “leasehold improvements” in the property, plant and equipment. The leased portion was reclassified as finance lease right-of-use assets.