v3.26.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
6 Months Ended
Jun. 30, 2026
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  
Schedule of estimated useful lives of property and equipment

​

​

​

​

Leasehold improvement

  ​ ​ ​

Over the shorter of lease term of the estimated useful lives of the assets

Machinery and equipment

​

5 years

Office equipment

​

5 years

Schedule of disaggregation of revenue

Revenue for the six months ended June 30, 2026 consists of the following:

​

​

​

​

​

​

​

​

​

  ​ ​ ​

Corporate

  ​ ​ ​

Retail

  ​ ​ ​

  ​

​

​

Customers

​

Customers

​

Total

Exosome concentrate

​

$

1,386,608

 

—

 

1,386,608

Total

​

$

1,386,608

 

—

 

1,386,608

​

Revenue for the six months ended June 30, 2025 consists of the following:

​

​

​

​

​

​

​

​

​

​

​

  ​ ​ ​

Corporate

  ​ ​ ​

Retail

  ​ ​ ​

  ​

​

​

​

Customers

​

Customers

​

Total

Exosome concentrate

​

$

1,023,295

​

$

69,780

​

$

1,093,075

Skin care products

​

 

1,160

​

 

9,046

​

 

10,206

Hair care products

​

 

3,349

​

 

22,608

​

 

25,957

Total

​

$

1,027,804

​

$

101,434

​

$

1,129,238

Schedule of translation of amounts

​

​

​

​

​

​

​

​

For the Six Months

​

​

Ended June 30,

​

  ​ ​ ​

2026

  ​ ​ ​

2025

Years ended NTD: US$1 exchange rate

 

31.89

 

29.11

Annual average NTD: US$1 exchange rate

 

31.62

 

31.88

Schedule of concentration of risks

​

​

​

​

​

​

​

​

​

For the Six Months

​

​

​

Ended June 30,

​

Supplier

  ​ ​ ​

2026

  ​ ​ ​

2025

 

Vendor A

 

100

%  

100

%

​

​

​

​

​

​

​

​

​

For the Six Months

 

​

​

Ended June 30,

​

Customer

  ​ ​ ​

2026

  ​ ​ ​

2025

 

Customer A

 

82

%  

—

%

Customer B

​

18

%  

91

%