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ACCOUNTS RECEIVABLE, NET

9 Months Ended

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

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X

- References

No definition available.

+ Details

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Namespace Prefix:	us-gaap_
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