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Segment Information (Tables)
 12 Months Ended
Dec. 31, 2024
Notes and other explanatory information [abstract]  
Schedule of Segment Information

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 
Schedule of Major Customer 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    
Schedule of 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