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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2024
Summary of Significant Accounting Policies [Abstract] |
Schedule of Estimated Useful Lives | Estimated useful lives are as follows:
Category |  | Estimated useful lives
Property and buildings |  | 3 – 40 years
Machinery |  | 1 – 15 years
Operating equipment |  | 3 – 7 years
Office and other equipment |  | 2 – 15 years
Leasehold improvements |  | 1 – 20 years
Schedule of Intangible Assets are Amortized Estimated Economic Useful Lives | Intangible assets are amortized using the straight-line approach over the estimated economic useful lives of the assets as follows:
Category |  | Estimated useful lives
Trade mark |  | 25 years
Software |  | 2 – 10 years
Schedule of Disaggregates the Group’s Revenue Categories | The following table disaggregates the Group’s revenue categories for the years ended December 31, 2024 and 2023:
|  | For the Years Ended December 31,
|  | 2024 |  | 2023
Sales of golf shafts |  | $ | 35,315,363 |  | $ | 27,825,905
Sales of sports accessories, food and beverage |  |  | 935,593 |  |  | 904,644
Software service |  |  | 248,688 |  |  | —
Total revenues |  | $ | 36,499,644 |  | $ | 28,730,549
Schedule of Disaggregation of Revenue by Customer Location | The following table sets forth disaggregation of revenue by customer location.
|  | For the Years Ended December 31,
|  | 2024 |  | 2023
Primary geographical markets |  |  |  |  |  |
United States |  | $ | 18,877,162 |  | $ | 16,707,660
Vietnam |  |  | 4,263,006 |  |  | 2,860,192
China mainland |  |  | 3,960,825 |  |  | 2,644,342
Mexico |  |  | 3,015,173 |  |  | 1,130,696
Taiwan |  |  | 2,478,429 |  |  | 1,865,032
Japan |  |  | 1,729,559 |  |  | 1,746,123
Europe |  |  | 1,159,928 |  |  | 824,563
Others |  |  | 1,015,562 |  |  | 951,941
Total |  | $ | 36,499,644 |  | $ | 28,730,549
Schedule of Translation of Foreign Currencies Exchange Rates | Translation of foreign currencies into US$1 have been made at the following exchange rates for the respective periods:
|  | For the Years Ended December 31,
|  | 2024 |  | 2023
Period end USD: TWD exchange rate |  | 32.7900 |  | 30.6200
Average USD: TWD exchange rate |  | 32.1064 |  | 31.1525
Period end USD: JPY exchange rate |  | 157.3700 |  | 140.9200
Average USD: JPY exchange rate |  | 151.4551 |  | 140.5001
Schedule of Long-Lived Assets by Geographic Segment | The following table presents long-lived assets by geographic segment as of December 31, 2024 and 2023.
|  | December 31,
|  | 2024 |  | 2023
Taiwan |  | $ | 18,535,163 |  | $ | 18,666,589
US |  |  | 9,170,946 |  |  | 10,634,130
Japan |  |  | 2,375,236 |  |  | 1,164,640
Total |  | $ | 30,081,345 |  | $ | 30,465,359
Schedule of Consolidated Statements of Operations and Comprehensive Loss | Extract from the consolidated statements of operations and comprehensive loss
|  | As Previously Reported |  | Adjustment |  | As Restated
General and administrative expenses |  | $ | 5,279,397 |  |  | $ | 559,572 |  |  | $ | 5,838,969 |
Loss before income tax |  |  | (2,359,110 | ) |  |  | (559,572 | ) |  |  | (2,918,682 | )
Income tax benefit |  |  | (123,151 | ) |  |  | (627,920 | ) |  |  | (751,071 | )
Loss for the year |  |  | (2,235,959 | ) |  |  | 68,348 |  |  |  | (2,167,611 | )
Total comprehensive loss for the year |  | $ | (2,262,584 | ) |  | $ | 68,348 |  |  | $ | (2,194,236 | )
Schedule of Consolidated Balance Sheets | Extract from the consolidated balance sheets
|  | As Previously Reported |  | Adjustment |  | As Restated
Prepaid expenses and other current assets |  | $ | 1,784,363 |  | $ | (655,565 | ) |  | $ | 1,128,798
Current tax asset |  |  | — |  |  | 95,993 |  |  |  | 95,993
Total current assets |  |  | 1,784,363 |  |  | (559,572 | ) |  |  | 1,224,791
Deferred tax asset |  |  | 1,012,780 |  |  | 136,469 |  |  |  | 1,149,249
Prepayment and other non-current assets |  |  | 593,473 |  |  | 491,451 |  |  |  | 1,084,924
Total non-current assets |  |  | 32,267,167 |  |  | 627,920 |  |  |  | 32,895,087
Net assets |  |  | 27,424,065 |  |  | 68,348 |  |  |  | 27,492,413
EQUITY |  |  |  |  |  |  |  |  |  |
Retained earnings |  |  | 6,241,945 |  |  | 68,348 |  |  |  | 6,310,293
TOTAL EQUITY |  | $ | 27,424,065 |  | $ | 68,348 |  |  | $ | 27,492,413

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