For the Years Ended December 31,

2024

2023

2022

CASH FLOWS FROM OPERATING ACTIVITIES:

Net (loss) income

$

(480,019)

$

856,536

$

2,851,467

Adjustments to reconcile net(loss) income to net cash used in operating activities:

Equity loss (income) of subsidiaries

300,348

(856,536)

(2,851,467)

Changes in prepayments and other receivables

(39,625)

-

Net cash used in operating activities

(219,296)

-

CASH FLOWS FROM INVESTING ACTIVITIES:

Loans to subsidiaries

(1,214,729)

-

Net cash used in investing activities

(1,214,729)

-

CASH FLOWS FROM FINANCING ACTIVITIES:

Proceeds from issuance of shares upon IPO

5,000,000

-

Proceeds from issuance of shares pursuant to exercise of over-allotment

413,940

-

Payments of initial public offering costs

(1,418,521)

-

Net cash provided by financing activities

3,995,419

-

Effect of exchange rate change on cash and restricted cash

-

Changes in cash and restricted cash

2,561,394

-

Cash and restricted cash, beginning of year

-

Cash and restricted cash, end of year

$

2,561,394

$

-

$

-

Cash

2,057,850

-

Restricted cash

503,544

-