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Consolidated Balance Sheets - USD ($)
Jun. 30, 2024
Dec. 31, 2023
Jun. 30, 2023
Dec. 31, 2022
CURRENT ASSETS        
Cash $ 587,448   $ 1,824,849  
Accounts receivable 251,894    
Inventories 1,768,072    
Contract assets 1,682,289    
Prepaid expenses and other current assets 44,116   11,411  
Total Current Assets 4,333,959   1,836,260  
PROPERTY AND EQUIPMENT, NET 142,619   173,659  
NON-CURRENT ASSETS        
Operating right-of-use assets 405,758    
Deferred offering costs 462,177    
Security deposits 29,909    
Total Non-current Assets 897,844    
Total Assets 5,374,422   2,009,919  
CURRENT LIABILITIES        
Accounts payable 1,396,860    
Other payables and accrued liabilities 468,225   27,453  
Contract liabilities 649,450   27  
Income taxes payable   15,842  
Short-term loans 291,208   291,208  
Current maturity of long-term loan 19,539   15,967  
Operating lease liabilities - current 72,531    
Convertible promissory notes 6,000,000   2,000,000  
Total Current Liabilities 8,948,981   2,466,732  
NON-CURRENT LIABILITIES        
Operating lease liabilities - non-current 332,435    
Long-term loan - non-current 95,442   114,981  
Total Non-current Liabilities 427,877   114,981  
Total Liabilities 9,376,858   2,581,713  
COMMITMENTS AND CONTINGENCIES (See Note 18)    
SHAREHOLDERS’ DEFICIT        
Common stock, value 1,000   1,000  
Additional paid-in capital 7,023,492   7,023,492  
Accumulated deficit (11,026,928)   (7,596,286)  
Total Shareholders’ Deficit (4,002,436)   (571,794)  
Total Liabilities and Shareholders’ Deficit 5,374,422   2,009,919  
Related Party        
CURRENT ASSETS        
Amount due from related party 140    
CURRENT LIABILITIES        
Other payable - related party 51,168   25,000  
Short-term loan - related party   91,235  
Acri Capital Acquisition Corporation        
CURRENT ASSETS        
Cash 4,665 $ 54,289 201,143 $ 547,478
Prepaid expenses 58,999 5,791   159,952
Total Current Assets 63,664 60,080   707,430
Investments held in Trust Account 21,214,423 36,672,846   89,140,977
NON-CURRENT ASSETS        
Total Assets 21,278,087 36,732,926   89,848,407
CURRENT LIABILITIES        
Accrued expenses 188,380 122,007   76,931
Franchise tax payable 37,905   56,361
Income tax payable 186,874 402,142   173,680
Excise tax payable 718,438 556,620  
Total Current Liabilities 3,597,019 2,550,421   306,972
Deferred tax liability 18,812 33,937   60,594
Deferred underwriter’s discount 2,156,250 2,587,500   2,587,500
NON-CURRENT LIABILITIES        
Total Liabilities 5,772,081 5,171,858   2,955,066
Common stock subject to possible redemption, value 21,013,387 36,198,862   88,850,342
SHAREHOLDERS’ DEFICIT        
Preferred stock, value  
Additional paid-in capital  
Accumulated deficit (5,507,597) (4,638,010)   (1,957,217)
Total Shareholders’ Deficit (5,507,381) (4,637,794) $ (3,851,528) (1,957,001)
Total Liabilities and Shareholders’ Deficit 21,278,087 36,732,926   89,848,407
Acri Capital Acquisition Corporation | Related Party        
CURRENT LIABILITIES        
Promissory notes - related party 2,503,327 1,431,747  
Class A Common Stock | Acri Capital Acquisition Corporation        
SHAREHOLDERS’ DEFICIT        
Common stock, value  
Class B Common Stock | Acri Capital Acquisition Corporation        
SHAREHOLDERS’ DEFICIT        
Common stock, value $ 216 $ 216   $ 216