v3.26.3
Property, plant and equipment, net
 6 Months Ended
Jun. 30, 2026
Notes and other explanatory information [abstract]  
Property, plant and equipment, net

10. Property, plant and equipment, net

 

   Machinery and equipment   Leasehold improvement   Molding equipment   Land (Note (a))   Office building  

 

Building improvement

  

 

Others

  

 

Total

 
   2026 
   Machinery and equipment   Leasehold improvement   Molding equipment   Land (Note (a))   Office building  

 

Building improvement

  

 

Others

  

 

Total

 
As of January 1                                
Cost  $1,258,382   $268,427   $51,929   $-   $-   $-   $111,714   $1,690,452 
Accumulated depreciation   (833,718)   (264,511)   (28,206    -    -    -     (100,628)   (1,227,063)
Property, plant and equipment, net  $424,664   $3,916   $23,723   $-   $-   $-   $11,086   $463,389 
                                         
January 1  $424,664   $3,916   $23,723   $-   $-   $-   $11,086   $463,389 
Additions             6,908    3,347,377    420,284    7,849    -    3,782,418 
Disposals-Cost   (257,129)   -    -    -    -    -    -    (257,129)
Disposals-accumulated depreciation   254,148    -    -    -    -              254,148 
Depreciation expenses   (77,099)   (3,304)   (10,449)   -    (3,002)    (131)   (1,884)   (95,869)
Exchange adjustment   (1,261)   (62)   (1,227)   -    -    -    (160)   (2,710)
June 30  $343,323   $550   $18,955   $3,347,377   $417,282    7,718    9,042    4,144,247 
                                         
As of June 30                                        
Cost  $1,001,253   $268,427   $58,837   $3,347,377   $420,284    7,849    111,714    5,215,741 
Accumulated depreciation   (657,930)   (267,877)   (39,882)   -    (3,002)   (131)   (102,672)   (1,071,494)
Property, plant and equipment, net  $343,323   $550   $18,955   $3,347,377   $417,282    7,718    9,042    4,144,247 

 

  

Machinery

and equipment

   Leasehold improvement   Molding equipment   Others   Total 
   2025 
  

Machinery

and equipment

   Leasehold improvement   Molding equipment   Others   Total 
As of January 1                         
Cost  $1,079,282   $256,803   $39,666   $99,193   $1,474,944 
Accumulated depreciation   (659,517)   (238,473)   (30,045)   (95,167)   (1,023,202)
Property, plant and equipment, net  $419,765   $18,330   $9,621   $4,026   $451,742 
                          
January 1  $419,765   $18,330   $9,621   $4,026   $451,742 
Additions   150,990    -    29,582    8,033    188,605 
Depreciation expenses   (151,458)   (15,248)   (15,922)   (1,148)   (183,776)
Disposals - cost   (28,403)   -    (19,114)   -    (47,517)
Disposals – accumulated depreciation   28,403    -    19,114    -    47,517 
Exchange adjustment   5,367    834    442    175    6,818 
December 31  $424,664   $3,916   $23,723   $11,086   $463,389 
                          
As of December 31                         
Cost  $1,258,382   $268,427   $51,929   $111,714   $1,690,452 
Accumulated depreciation   (833,718)   (264,511)   (28,206)   (100,628)   (1,227,063)
Property, plant and equipment, net  $424,664   $3,916   $23,723   $11,086   $463,389 

 

Note:

 

(a)On June 1, 2022, the Company entered into a contract to acquire a building (land included) in Taichung, Taiwan for its new headquarter. In February 2026, the total transaction price was adjusted to NT$120,000,000 (approximately $3,767,661). As of the completion date in March 2026, the Company had paid a total of NT$24,000,000 (approximately $753,532) and the remaining was financed by a mortgage of NT$96,000,000 (approximately $3,014,129), the remaining will be paid when the transaction is completed. The title transfer of the property has been finalized in March 2026. The land is not depreciated.