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ACCOUNTS RECEIVABLE, NET | 9 Months Ended
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Sep. 30, 2025
Credit Loss [Abstract] |
ACCOUNTS RECEIVABLE, NET | NOTE 3 — ACCOUNTS RECEIVABLE, NET Accounts receivable consisted of the following: SCHEDULE OF ACCOUNTS RECEIVABLE
|  | September 30, 2025 |  |  | December 31, 2024 (Restated) |
Accounts receivable – third parties |  | $ | 5,760,649 |  |  | $ | 5,210,829 |
Less: allowance for credit loss |  |  | (377,975 | ) |  |  | (384,192 | )
Accounts receivable, net |  | $ | 5,382,674 |  |  | $ | 4,826,637 |
The Company did not write off any uncollectible accounts receivable for the three and nine months ended September 30, 2025 and 2024, respectively. The Company recorded an addition of allowance for credit loss of $18,668 and a reverse of allowance of $27,729 for the three months ended September 30, 2025 and 2024, respectively. The Company recorded a reversal of allowance for credit loss of $6,217 and an addition of allowance for credit loss of $223,051 for the nine months ended September 30, 2025 and 2024, respectively. The movement of allowance for credit loss are as follow: SCHEDULE OF MOVEMENT OF ALLOWANCE FOR CREDIT LOSS
|  | September 30, 2025 |  |  | December 31, 2024 (Restated) |
Balance as of beginning |  | $ | 384,192 |  |  | $ | 557,360 |
Additional of provision |  |  | (6,217 | ) |  |  | (173,168 | )
Ending balance |  | $ | 377,975 |  |  | $ | 384,192 |
The Company’s accounts receivable balances as of September 30, 2025 and December 31, 2024 are pledged for its line of credit facility at Cathay Bank.

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- Definition The entire disclosure for accounts receivable, contract receivable, receivable held-for-sale, and nontrade receivable. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/310/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/326/tableOfContent + Details
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- References No definition available. + Details
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