| Property and Equipment, Net |
| 6. | Property and Equipment, Net |
| | | As of | | | | | June 30,
2026 | | | December 31,
2025 | | | Building | | $ | 851,004 | | | $ | 852,003 | | | Computers and software | | | 92,621 | | | | 90,229 | | | Furniture and fittings | | | 58,922 | | | | 58,486 | | | Machinery and equipment | | | 826,306 | | | | 799,179 | | | Motor vehicles | | | 510,890 | | | | 514,165 | | | Office equipment | | | 87,040 | | | | 86,267 | | | Leasehold improvements | | | 51,951 | | | | 52,284 | | | Total property and equipment, gross | | | 2,478,734 | | | | 2,452,613 | | | Less: Accumulated depreciation | | | (1,288,792 | ) | | | (1,207,982 | ) | | Total property and equipment, net | | $ | 1,189,942 | | | $ | 1,244,631 | | Depreciation included in: | | | For the Six Months Ended
June 30, | | | | | 2026 | | | 2025 | | | Cost of sales | | $ | 46,525 | | | $ | 26,533 | | | Administrative expenses | | | 45,952 | | | | 41,634 | | | | | $ | 92,477 | | | $ | 68,167 | | As of June 30, 2026 and December 31, 2025, property and equipment include finance lease right-of-use assets related to motor vehicles and machinery and equipment amounting to $85,765 and $117,480, respectively.
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