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Consolidated Statements of Cash Flows - USD ($)
6 Months Ended 12 Months Ended
Jun. 30, 2024
Jun. 30, 2023
Jun. 30, 2024
Dec. 31, 2023
Jun. 30, 2023
Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:            
Net income (loss)     $ (3,430,642)   $ 58,191  
Adjustments to reconcile net income (loss) to net cash used in operating activities:            
Depreciation     39,783   20,819  
Accrued interest expense from convertible notes     264,445   3,500  
Amortization of operating right of use assets     32,468    
Change in operating assets and liabilities:            
Accounts receivable     (251,894)    
Inventories     (1,768,072)    
Contract assets     (1,682,289)    
Prepaid expenses and other current assets     (32,705)   581,979  
Amount due from a related party     (140)      
Security deposits     (29,909)    
Accounts payable     1,396,861    
Accounts payable, related party       (84,920)  
Contract liabilities     649,423   (609,202)  
Other payables and accrued liabilities     155,526   20,572  
Other payable - related party     26,168   25,000  
Operating lease liabilities     (33,260)    
Income taxes payable     (15,842)   14,237  
Net cash (used in) provided by operating activities     (4,680,079)   30,176  
CASH FLOWS FROM INVESTING ACTIVITIES:            
Purchases of property and equipment     (8,743)   (66,899)  
Net cash used in investing activities     (8,743)   (66,899)  
CASH FLOWS FROM FINANCING ACTIVITIES:            
Repayments to short-term loans - related party     (91,235)   (154,322)  
Principal payments of long-term loan     (15,967)   (5,848)  
Proceeds from convertible promissory note     4,000,000   2,000,000  
Payments of deferred offering costs     (441,377)    
Net cash provided by financing activities     3,451,421   1,839,830  
NET CHANGE IN CASH     (1,237,401)   1,803,107  
CASH, beginning of the year     1,824,849   21,742  
CASH, end of the year $ 587,448 $ 1,824,849 587,448   1,824,849  
SUPPLEMENTAL CASH FLOW INFORMATION:            
Cash paid for income tax     35,670    
Cash paid for interest     13,662   7,104  
NON-CASH INVESTING AND FINANCING ACTIVITIES:            
Purchase of equipment through long-term loans       127,300  
Initial recognition of operating right-of-use assets and lease liabilities     438,226    
Deferred offering costs included in other payables and accrued liabilities     20,800    
Acri Capital Acquisition Corporation            
CASH FLOWS FROM OPERATING ACTIVITIES:            
Net income (loss) (142,648) 454,603   $ 886,366   $ 217,224
Adjustments to reconcile net income (loss) to net cash used in operating activities:            
Interest earned on investment held in Trust Account (830,809) (1,163,097)   (2,118,942)   (1,165,977)
Deferred taxes (15,125) (26,966)   (26,657)   60,594
Change in operating assets and liabilities:            
Prepaid expenses (53,208) 146,492   154,161   (159,952)
Accrued expenses 66,373 (23,792)   45,076   76,931
Franchise tax payable (37,905) (56,361)   (18,456)   56,361
Income taxes payable (215,268) 36,809   228,462   173,680
Net cash (used in) provided by operating activities (1,228,590) (632,312)   (849,990)   (741,139)
CASH FLOWS FROM INVESTING ACTIVITIES:            
Purchase of investment held in trust account (375,000)   (1,360,924)   (87,975,000)
Sale of investment held in trust account 16,664,232 50,831,944   55,947,997  
Net cash used in investing activities 16,289,232 50,831,944   54,587,073   (87,975,000)
CASH FLOWS FROM FINANCING ACTIVITIES:            
Payments of deferred offering costs         (526,383)
Proceeds from issuance of founder shares         25,000
Proceeds from promissory notes to related party 1,071,580 910,924   1,431,747   316,827
Repayment of promissory notes to related party         (316,827)
Proceeds from public offering         86,250,000
Proceeds from private placement         5,240,000
Payment of underwriter discount         (1,725,000)
Redemption of Class A Common Stock (16,181,846) (51,456,891)   (55,662,019)  
Net cash provided by financing activities (15,110,266) (50,545,967)   (54,230,272)   89,263,617
NET CHANGE IN CASH (49,624) (346,335)   (493,189)   547,478
CASH, beginning of the year 54,289 547,478 201,143 547,478  
CASH, end of the year 4,665 201,143 $ 4,665 54,289 $ 201,143 547,478
Non-cash Financing Activities:            
Reduction of deferred underwriter’s discount 431,250     2,587,500
Change in value of common stock subject to redemption         84,900,187
Allocation of offering costs to common stock subject to redemption         4,838,883
Accretion of carrying value to redemption value 996,371 1,834,561   3,010,539   8,789,038
Excise tax accrual on redemption of Class A common stock $ 161,818 $ 514,569   556,620  
SUPPLEMENTAL CASH FLOW INFORMATION:            
Cash paid for income tax       229,615  
Cash paid for interest