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Related Party Transactions (Tables) | 12 Months Ended
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Dec. 31, 2024
Related Party Transactions [Abstract] |
Schedule of Related Parties Group Transactions | The following is a list of related parties with whom the Group has significant transactions:
No. |  | Name of Related Parties |  | Relationship with the Group
a |  | Factory Automation Technology Co., Ltd |  | 3.66% owned by the Group
b |  | Far East Machinery Co., Ltd |  | A principal shareholder of the Group
c |  | David Chuang |  | The Chairman of the Board of the Group
d |  | Chiayi Sports Equipment Co., Ltd |  | David Chuang is an immediate family member of the Chairman of the Board
e |  | Peko, LLC. |  | David Chuang is the owner of Peko, LLC.
Schedule of Related Parties | Amounts due from related parties consisted of the following for the periods indicated:
|  | As of December 31,
|  | 2024 |  | 2023
Factory Automation Technology Co., Ltd(1) |  | $ | 61,370 |  | $ | 14,132
Total |  | $ | 61,370 |  | $ | 14,132
(1) The balance mainly represented software service fee charged and prepayment for machinery to the related party. Amounts due to related parties consisted of the following for the periods indicated:
|  | As of December 31,
|  | 2024 |  | 2023
Far East Machinery Co., Ltd(1) |  | $ | 119,578 |  | $ | 241,324
Chiayi Sports Equipment Co., Ltd(2) |  |  | 181 |  |  | 1,643
Peko, LLC |  |  | — |  |  | 32,500
Total |  | $ | 119,759 |  | $ | 275,467
(1) The balance mainly represented lease expense and utility expense payable to the related party. (2) The balance mainly represented utility expense payable and purchase of land and building payable to the related party. (2) The balance mainly represented lease expense payable to the related party.
Schedule of Related Parties Group Transactions | Material related party transactions consisted of the following for the periods indicated:
Related party transactions |  | For the years ended December 31,
Nature |  | 2024 |  | 2023
Factory Automation Technology Co., Ltd. |  |  |  |  |  |
Software service fee |  | $ | 235,769 |  | $ | 219,143
Purchase of machinery |  | $ | 698,600 |  | $ | 114,597
Far East Machinery Co., Ltd |  |  |  |  |  |
Software service fee |  | $ | 12,919 |  | $ | —
Lease expense |  | $ | 747,515 |  | $ | 770,403
Utility expense |  | $ | 734,359 |  | $ | 765,801
Peko, LLC |  |  |  |  |  |
Lease expense |  | $ | 390,000 |  | $ | 360,000
Chiayi Sports Equipment Co., Ltd |  |  |  |  |  |
Lease expense |  | $ | — |  | $ | 124,709
Purchase of land and buildings |  | $ | — |  | $ | 9,488,314

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- Definition Tabular disclosure of related party transactions. Examples of related party transactions include, but are not limited to, transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners and (d) affiliates. + References No definition available. + Details
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