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v3.24.3

Segment Information (Tables) | 6 Months Ended
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Jun. 30, 2024
Segment Information [Abstract] |
Schedule of Chief Operating Decision-Maker for the Reportable Segments | The segment information provided to the chief operating decision-maker for the reportable segments is as follows:
|  | Six months ended June 30, 2024 |
|  | Security Convergence |  |  | Video IoT |  |  | Other segment (Note 1) |  |  | Adjustment and write-off (Note 2) |  |  | Consolidation |
Revenue from external customers |  | $ | 19,225,852 |  |  | $ | 1,448,839 |  |  | $ | - |  |  | $ | - |  |  | $ | 20,674,691 |
Inter-segment revenue |  |  | 506,478 |  |  |  | 1,941 |  |  |  | - |  |  |  | (508,419 | ) |  |  | - |
Total segment revenue |  | $ | 19,732,330 |  |  | $ | 1,450,780 |  |  | $ | - |  |  | $ | (508,419 | ) |  | $ | 20,674,691 |
Segment gain (loss) before tax |  | $ | 10,331,305 |  |  | $ | 581,944 |  |  | $ | (9,268,068 | ) |  | $ | 104,298 |  |  | $ | 1,749,479 |
Segment including: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Depreciation |  | $ | (164,733 | ) |  | $ | (18,406 | ) |  | $ | (92,607 | ) |  | $ | - |  |  | $ | (275,746 | )
Amortization |  | $ | (69,251 | ) |  | $ | (4,328 | ) |  | $ | (368,663 | ) |  | $ | - |  |  | $ | (442,242 | )
Interest income |  | $ | 158,031 |  |  | $ | 12,545 |  |  | $ | 221,879 |  |  | $ | - |  |  | $ | 392,455 |
Interest expense |  | $ | (256,131 | ) |  | $ | (36,267 | ) |  | $ | (124,207 | ) |  | $ | - |  |  | $ | (416,605 | )
Tax expense |  | $ | 121,055 |  |  | $ | 14,330 |  |  | $ | 2,506 |  |  |  |  |  |  | $ | 137,891 |
Segment assets |  | $ | 89,569,681 |  |  | $ | 11,856,603 |  |  | $ | 121,854,568 |  |  | $ | (90,167,488 | ) |  | $ | 133,113,364 |
Segment liabilities |  | $ | 47,090,280 |  |  | $ | 18,218,480 |  |  | $ | 83,395,402 |  |  | $ | (87,646,410 | ) |  | $ | 61,057,682 |
|  | Six months ended June 30, 2023 |
|  | Security Convergence |  |  | Video IoT |  |  | Other segment (Note 1) |  |  | Adjustment and write-off (Note 2) |  |  | Consolidation |
Revenue from external customers |  | $ | 4,971,940 |  |  | $ | 1,457,395 |  |  | $ | - |  |  | $ | - |  |  | $ | 6,429,335 |
Inter-segment revenue |  |  | 85,817 |  |  |  | 30,482 |  |  |  | - |  |  |  | (116,299 | ) |  |  | - |
Total segment revenue |  | $ | 5,057,757 |  |  | $ | 1,487,877 |  |  | $ | - |  |  | $ | (116,299 | ) |  | $ | 6,429,335 |
Segment loss before tax |  | $ | (948,206 | ) |  | $ | (5,970 | ) |  | $ | (6,313,410 | ) |  | $ | - |  |  | $ | 7,267,586 |
Segment including: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Depreciation |  | $ | (249,437 | ) |  | $ | (68,639 | ) |  | $ | (3,826 | ) |  | $ | - |  |  | $ | (321,902 | )
Amortization |  | $ | (24,021 | ) |  | $ | (7,552 | ) |  | $ | (375,000 | ) |  | $ | - |  |  | $ | (406,573 | )
Interest income |  | $ | 124,216 |  |  | $ | 40,622 |  |  | $ | 235,678 |  |  | $ | - |  |  | $ | 400,516 |
Interest expense |  | $ | (226,547 | ) |  | $ | (53,412 | ) |  | $ | (96,587 | ) |  | $ | - |  |  | $ | (376,546 | )
Tax expense |  | $ | - |  |  | $ | - |  |  | $ | 2,172 |  |  | $ | - |  |  | $ | (2,172 | )
Segment assets |  | $ | 35,950,283 |  |  | $ | 18,834,567 |  |  | $ | 50,250,746 |  |  | $ | (40,472,530 | ) |  | $ | 64,563,066 |
Segment liabilities |  | $ | 29,668,610 |  |  | $ | 21,389,037 |  |  | $ | 23,088,311 |  |  | $ | (38,660,114 | ) |  | $ | 35,485,844 |
Note 1: | Other segment is composed of holding companies and oversea subsidiaries which are excluded from reportable segments of Security Convergence or Video IoT.
Note 2: | Adjustment and write-off represent elimination for intercompany transactions for consolidation purpose.

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