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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Income Taxes [Abstract]

Schedule of Income (Loss) Before Income Taxes

The Company’s (loss) income before income taxes includes the following for the years ended December 31.

		2025				2024				2023
Non-PRC operations		$	350,573			$	(781,182	)		$	(176,949	)
PRC operations			(221,866	)			(75,761	)			1,771,475
Total income (loss) before income taxes		$	128,707			$	(856,943	)		$	1,594,526

Schedule of Income Tax Expense

Income tax expense was comprised of the following for the years ended December 31.

		2025				2024				2023
Current tax expense		$	-			$	-			$	207,553
Deferred tax (benefit) expense			(51,435	)			39,747				339,332
Total income tax (benefit) expense		$	(51,435	)		$	39,747			$	546,885

Schedule of Deferred Tax Assets and Liabilities

The cumulative tax effect at the expected rate of 25% of significant items comprising the net deferred tax amount at December 31, 2025 and 2024 are as follows.

		2025				2024
Deferred tax assets
Net operating loss		$	60,681			$	87,285
Deferred revenue			17,230				13,496
Unbilled cost			461,325				441,973
Unbilled interest			38,288				36,682
Depreciation			9,373				5,586
Software amortization			287,015				224,254
Allowance for expected credit losses			232,109				106,569
Inventories obsolescence			(6,590	)			(6,408	)
Unrealized losses on trading securities			1,787				1,712
Accrued bonus			45,595				43,682
Other			48,569				46,771
Total deferred tax assets			1,195,463				1,001,602
Valuation allowance			(15,529	)			(14,878	)
Total deferred tax assets, net			1,179,934				986,724
Deferred tax liabilities
Unbilled revenue			(2,264,589	)			(2,188,848	)
Unbilled interest income			(420,187	)			(318,899	)
Deferred government subsidy			(42,293	)			(40,519	)
Unrealized gain on short-term investment			(60,877	)			(25,575	)
Other			(8,041	)			(11,792	)
Total deferred tax liabilities			(2,795,987	)			(2,585,633	)
Deferred tax liabilities, net		$	(1,616,053	)		$	(1,598,909	)

Schedule of a Reconciliation of Income Tax Expense

Following is a reconciliation of income tax expense at the effective rate to income tax at the calculated statutory rates for the years ended December 31.

		2025								2024								2023
PRC statutory tax rate		$	32,177				25	%		$	(214,236	)			25.0	%		$	398,632				25.0	%
Effect of non-PRC entities not subject to PRC tax			(87,643	)			(68.1	)%			195,296				(22.8	)%			44,292				2.8	%
Effect of deregistration of a subsidiary			-				-	%			16,535				(1.9	)%			-				-	%
Permanent difference			1,785				1.4	%			39,358				(4.6	)%			-				-	%
Tax holiday effect			2,246				1.7	%			2,794				(0.3	)%			103,961				6.5	%
Income tax expense and effective income tax rate		$	(51,435	)			(40.0	)%		$	39,747				(4.6	)%		$	546,885				34.3	%

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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.

+ References

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-Topic 740
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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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