Short-term loans

6 Months Ended

Jun. 30, 2026

Notes and other explanatory information [abstract]

Short-term loans

13. Short-term loans

Schedule of short- term loans

		As of				Interest rate range
Type of loans		June 30, 2026				(Floating rate)			Collateral
Bank loans secured		$	376,766			2.15%-6.71%			Restricted demand deposit Restricted time deposit
Bank loans - unsecured			1,961,428			3.095%-6.775%			Guaranteed
Other loans - unsecured			240,981			7.57%-9.46%			Guarantee deposit
		$	2,579,175

Type of loans		As of December 31, 2025				Interest rate range (Floating rate)			Collateral
Bank loans- secured		$	2,125,367			2.22%-5.19%			Restricted demand deposit Restricted time deposit Guarantee / Third-party Collateral
Other loans- unsecured		$	616,185			10.80%			Guarantee deposit
Other loans from a related party		$	8,249,052			0.50%			none
		$	10,990,604

(a) All short-term loans were guaranteed by key management.

(b) As of June 30, 2026, most of the short-term loans that have expired have been renewed.

(c) Financial assets at amortized cost pledged as collateral.

(d) As of December 31, 2025, the Company had an outstanding loan from Ms. Yu-Ning Chiang, an immediate family member of the Chairman of the Board, Mr. Jing-Bin Chiang, amounting to $8,249,052. The loan is unsecured, bears a fixed interest rate of 0.5% per annum, and have a contract term of one year. During the period, a $8.2 million of the outstanding loan as of December 31, 2025 was converted to Class A ordinary shares, please refer to Note 17 for more details.