v3.26.3
PRODUCT WARRANTY PROVISION
6 Months Ended
Jun. 30, 2026
Guarantees and Product Warranties [Abstract]  
PRODUCT WARRANTY PROVISION

13. PRODUCT WARRANTY PROVISION

 

The movement of product warranty provision is as following:

 

   2026   2025 
   For the six months ended June 30, 
   2026   2025 
   (Unaudited)   (Unaudited) 
Balance at beginning of period  $84,422    $                - 
Additions   108,876    - 
Foreign exchange adjustment   3,828    - 
Balance at end of period   197,126    - 
Less: Current portion   182,006    - 
Non-current portion  $15,120    - 

 

A warranty provision is made based on past experience and future expectations and an assessment of the probability of an outflow for the warranty obligations as a whole.