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Combined and Consolidated Statements of Operations and Comprehensive Income (Loss)
12 Months Ended
Dec. 31, 2024
USD ($)
$ / shares
shares
Dec. 31, 2023
USD ($)
$ / shares
shares
Dec. 31, 2022
USD ($)
$ / shares
shares
Income Statement [Abstract]      
Revenues, net $ 4,173,028 $ 5,072,320 $ 5,973,083
Cost of goods sold (1,426,329) (1,436,172) (2,260,821)
Gross profit 2,746,699 3,636,148 3,712,262
Operating expenses:      
Sales and distribution expenses (1,866,300) (2,292,629) (1,993,168)
General and administrative expenses (2,669,337) (1,133,060) (976,200)
Total operating expenses (4,535,637) (3,425,689) (2,969,368)
Income (loss) from operations (1,788,938) 210,459 742,894
Other income:      
Interest income 6,132
Government subsidies 15,552 8,564 57,084
Sundry income 107,191 12,344 14,749
Total other income, net 122,743 27,040 71,833
Income (loss) before income taxes (1,666,195) 237,499 814,727
Income tax expense
NET INCOME (LOSS) (1,666,195) 237,499 814,727
Other comprehensive income (loss):      
– Foreign currency translation adjustment | $ (42,903) 28,468 27,526
COMPREHENSIVE INCOME (LOSS) | $ $ (1,709,098) $ 265,967 $ 842,253
Weighted average number of ordinary shares:      
Basic | shares 14,687,500 [1],[2] 13,250,000 [1],[2] 13,250,000 [1],[2]
Diluted | shares 14,687,500 [1],[2] 13,250,000 [1],[2] 13,250,000 [1],[2]
NET INCOME (LOSS) PER SHARE - BASIC | $ / shares $ (0.11) $ 0.02 $ 0.06
NET INCOME (LOSS) PER SHARE - DILUTED | $ / shares $ (0.11) $ 0.02 $ 0.06
[1] The shares amounts are presented on a retroactive basis (see Note 1).
[2] The shares amounts are presented on a retroactive basis.