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Segment Information | 12 Months Ended
--- | ---
Dec. 31, 2024
Notes and other explanatory information [abstract] |
Segment Information |
| 37. | Segment Information
| a) | General information
After April 1, 2023, the Group disposed of two PRC subsidiaries, YMA DG and Forwell. As a result, the Group operates as a single reporting segment, primarily engaged in bicycle, racket, and other businesses.
| b) | Information about segment profit or loss
At December 31, 2024, the information on segment profit or loss, assets, and liabilities is consistent with the information in the consolidated financial statements; please refer to the consolidated balance sheets and consolidated statements of comprehensive income. Revenue of the group in bicycle, racket, and other businesses at December 31, 2024 is as follows: Schedule of Segment Information
|  | Bicycle frame |  |  | Racket |  |  | Others |  |  | Total |
December 31, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External customers |  | $ | 14,400,846 |  |  | $ | 1,684,837 |  |  | $ | 1,478,302 |  |  | $ | 17,563,985 |
The segment information provided to the chief operating decision-maker for the reportable segments at December 31, 2023 is as follows:
|  | Bicycle frame |  |  | Racket |  |  | Others |  |  | Total |
December 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External customers |  | $ | 15,219,005 |  |  | $ | 7,042,493 |  |  | $ | 1,516,454 |  |  | $ | 23,777,952 |
| c) | Information on products
Revenue of the group in bicycle, racket, and other businesses at December 31, 2024 and 2023 is as follows:
|  | Bicycle frame |  |  | Racket |  |  | Others |  |  | Total |
December 31, 2024 |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  | $ | 13,457,469 |  |  | $ | 1,684,837 |  |  | $ | 2,421,679 |  |  | $ | 17,563,985 |
|  | Bicycle frame |  |  | Racket |  |  | Others |  |  | Total |
December 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  | $ | 15,219,005 |  |  | $ | 7,042,493 |  |  | $ | 1,516,454 |  |  | $ | 23,777,952 |
| d) | Geographical information
The Group’s revenue from external customers by location of operations and information about its non-current assets by location of assets are as follows: Schedule of Geographic Revenue
|  | Year ended December 31, 2024 |  |  | Year ended December 31, 2023 |
|  | Revenue |  |  | Non-current assets |  |  | Revenue |  |  | Non-current assets |
Taiwan |  | $ | 87,641 |  |  | $ | 813,261 |  |  | $ | 114,961 |  |  | $ | 1,008,887 |
China |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Others |  |  | 17,476,344 |  |  |  | 332,966 |  |  |  | 23,662,991 |  |  |  | 2,326,498 |
|  | $ | 17,563,985 |  |  | $ | 1,146,227 |  |  | $ | 23,777,952 |  |  | $ | 3,335,385 |
Non-current assets do not include non-current financial assets at fair value through other comprehensive income, non-current financial assets at amortized cost, and feferred tax assets, net.
| e) | Major customer information
Major customers representing at least 10% of net revenue of the Group for the years ended December 31, 2024 and 2023 are as follows: Schedule of Major Customer Information
|  | Year ended December 31, 2024 |  | Year ended December 31, 2023
|  | Revenue |  |  | Segment |  | Revenue |  |  | Segment
A |  | $ | 10,171,716 |  |  | Bicycle frame |  | $ | 9,654,223 |  |  | Bicycle frame
B |  |  | (i) |  |  | - |  |  | 3,481,345 |  |  | Racket
C |  |  | 1,162,764 |  |  | Bicycle frame |  |  | 2,401,287 |  |  | Bicycle frame
D |  |  | 1,078,452 |  |  | Bicycle frame |  |  | (i)- |  |  | -
|  | $ | 12,412,932 |  |  |  |  | $ | 15,536,855 |  |  |
| (i) | Income does not reach 10% of net revenue of the Group, not applicable to disclosure standards.

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