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Summary of Significant Accounting Policies (Tables)

12 Months Ended

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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