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Income Taxes (Tables)

12 Months Ended

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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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance.

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