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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Taxes [Abstract] |
Schedule of Income (Loss) Before Income Tax Expense by Geographic Locations | Income (loss) before income tax expense by geographic locations is as follows:
|  | For the years ended December 31,
|  | 2024 |  | 2023
|  |  |  | (As Restated)
Taiwan operations |  | $ | 261,503 |  |  | $ | 391,534 |
Non-Taiwan operations |  |  | (3,040,432 | ) |  |  | (3,310,216 | )
Total |  | $ | (2,778,929 | ) |  | $ | (2,918,682 | )
Schedule of Income Tax Expense (Benefit) | The components of income tax expense (benefit) are as follows, none of which related to the Cayman Islands:
|  | For the years ended December 31,
|  | 2024 |  | 2023
|  |  |  | (As Restated)
Taiwan: |  |  |  |  |  |  |
Current |  | $ | 307,398 |  | $ | 353,648 |
Deferred |  |  | 72,160 |  |  | (176,230 | )
|  | $ | 379,558 |  | $ | 177,418 |
Non-Taiwan: |  |  |  |  |  |  |
Current |  | $ | 850 |  | $ | (441,492 | )
Deferred |  |  | 75,838 |  |  | (486,997 | )
|  | $ | 76,688 |  | $ | (928,489 | )
Total current tax expense (benefit) |  | $ | 308,248 |  | $ | (87,844 | )
Total deferred tax expense (benefit) |  |  | 147,998 |  |  | (663,227 | )
Total income tax expense (benefit) |  | $ | 456,246 |  | $ | (751,071 | )
Schedule of Reconciliation Between the Group’s Reported Income Tax Expense (Benefit) | A reconciliation between the Group’s reported income tax expense (benefit) and the income tax expense (benefit) at the Taiwan statutory income tax rate of 20% for distributed earnings, where the Group’s major operations are based, is as follows:
|  | For the years ended December 31,
|  | 2024 |  | 2023
|  |  |  | (As Restated)
Loss before income tax expense |  | $ | (2,778,929 | ) |  | $ | (2,918,682 | )
Income tax benefit computed at the statutory income tax rate |  |  | (555,786 | ) |  |  | (583,736 | )
Reconciling items: |  |  |  |  |  |  |  |
Impact of different tax rates in other jurisdictions |  |  | (32,376 | ) |  |  | (243,314 | )
Impact of tax rate change |  |  | (63,616 | ) |  |  | — |
Tax effect of other non-deductible items |  |  | 392,205 |  |  |  | 24,987 |
Tax-exempt income from long-term investments |  |  | (17,496 | ) |  |  | 93,253 |
Adjustment of current taxes in respect of prior year |  |  | (8,712 | ) |  |  | (436,407 | )
Adjustment of deferred taxes in respect of prior year |  |  | (50,518 | ) |  |  | 52,646 |
Change in deferred tax asset valuation allowance |  |  | 792,545 |  |  |  | 340,167 |
Others |  |  | — |  |  |  | 1,333 |
Income tax expense (benefit) |  | $ | 456,246 |  |  | $ | (751,071 | )
Effective tax rates |  |  | (16.4 | )% |  |  | 25.7 | %
Schedule of Deferred Tax Assets and Deferred Tax Liabilities | As of December 31, 2024 and 2023 the significant components of the deferred tax assets and deferred tax liabilities are summarized below:
|  | As of December 31,
|  | 2024 |  | 2023
|  |  |  | (As Restated)
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating loss carried forwards |  | $ | 2,049,940 |  |  | $ | 1,361,646 |
Allowance for credit losses |  |  | 285,658 |  |  |  | 305,903 |
Inventories |  |  | 152,776 |  |  |  | 96,538 |
Lease liabilities |  |  | 1,311,830 |  |  |  | — |
Others |  |  | 77,379 |  |  |  | 118,888 |
Deferred tax assets |  |  | 3,877,583 |  |  |  | 1,882,975 |
Valuation allowance |  |  | (1,414,090 | ) |  |  | (733,726 | )
Deferred tax assets, net of valuation allowance |  |  | 2,463,493 |  |  |  | 1,149,249 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Right-of-use assets |  |  | 1,167,759 |  |  |  | — |
Property, plant and equipment |  |  | 439,166 |  |  |  | 293,047 |
Intangible assets |  |  | 452,084 |  |  |  | 370,364 |
Others |  |  | 23,592 |  |  |  | — |
Deferred tax liabilities |  | $ | 2,082,601 |  |  | $ | 663,411 |
Schedule of Valuation Allowance for Deferred Tax Assets | For the years ended December 31, 2024 and 2023, the valuation allowance for deferred tax assets is as follows:
|  | December 31, 2024 |  | December 31, 2023
Valuation allowance for deferred tax assets, beginning of year |  |  | 733,726 |  |  |  | 394,573 |
Increases allocated to continuing operations |  |  | 792,545 |  |  |  | 340,167 |
Translation adjustment |  |  | (112,181 | ) |  |  | (1,014 | )
Net change in the valuation allowance |  |  | 680,364 |  |  |  | 339,153 |
Valuation allowance for deferred tax assets, ending of year |  | $ | 1,414,090 |  |  | $ | 733,726 |
Schedule of Net Operating Loss Carry Forwards | As of December 31, 2024, the Group had net operating loss carry forwards available to offset future taxable income, shown below by major jurisdictions:
Jurisdiction |  | Amount |  | Expiration year
US |  | $ | 3,257,086 |  | Indefinite
US |  | $ | 2,426,941 |  | 2043
US |  | $ | 821,964 |  | 2044
Japan |  | $ | 4,528,302 |  | 2031 – 2034

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