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Trade and Bills Receivable, Net (Tables)

9 Months Ended

Sep. 30, 2024

Trade and Bills Receivable, Net [Abstract]

Schedule of Trade and Bills Receivable

Trade and bills receivable as of December 31, 2023 and September 30, 2024:

		December 31,				September 30,
		2023				2024
Trade receivable		$	29,368,296			$	27,619,823
Less: Allowance for credit losses			(3,198,249	)			(2,921,714	)
			26,170,047				24,698,109
Bills receivable			2,483,000				10,212,675
		$	28,653,047			$	34,910,784

Schedule of Allowance for the Credit Losses

An analysis of the allowance for credit losses is as follows:

Balance as at January 1, 2024		$	3,198,249
Current period reversal, net			(209,780	)
Current period write off			(95,173	)
Foreign exchange adjustment			28,418
Balance as at September 30, 2024		$	2,921,714

X

- Definition

Tabular disclosure of allowance for credit loss on accounts receivable.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-13

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- References

No definition available.

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X

- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(4))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(3))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

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