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v3.26.1

Segment Information (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2025
Notes and other explanatory information [abstract] |
Schedule of segment information | Revenue of the group in bicycle, racket, crank, service provision and other businesses as follows: Schedule of segment information
|  | Bicycle frame |  |  | Racket |  |  | Crank |  |  | Service provision |  |  | Others |  |  | Total |
Year ended December 31, 2025 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External customers |  | $ | 4,678,501 |  |  | $ | 184,663 |  |  | $ | 1,515,032 |  |  | $ | 3,160,000 |  |  | $ | 388,323 |  |  | $ | 9,926,519 |
Year ended December 31, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External customers |  | $ | 14,400,846 |  |  | $ | 1,684,837 |  |  | $ | 686,657 |  |  | $ | - |  |  | $ | 791,645 |  |  | $ | 17,563,985 |
Year ended December 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External customers |  | $ | 15,219,005 |  |  | $ | 7,042,493 |  |  | $ | - |  |  | $ | - |  |  | $ | 1,516,454 |  |  | $ | 23,777,952 |
c) Information by products Revenue of the group in bicycle, racket, crank, service provision and other businesses as of December 31, 2025, 2024 and 2023 is as follows:
|  | Bicycle frame |  |  | Racket |  |  | Crank |  |  | Service provision |  |  | Others |  |  | Total |
Year ended December 31, 2025 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  | $ | 4,678,501 |  |  | $ | 184,663 |  |  | $ | 1,515,032 |  |  | $ | 3,160,000 |  |  | $ | 388,323 |  |  | $ | 9,926,519 |
|  | Bicycle frame |  |  | Racket |  |  | Crank |  |  | Service provision |  |  | Others |  |  | Total |
Year ended December 31, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  | $ | 14,400,846 |  |  | $ | 1,684,837 |  |  | $ | 686,657 |  |  | $ | - |  |  | $ | 791,645 |  |  | $ | 17,563,985 |
|  | Bicycle frame |  |  | Racket |  |  | Crank |  |  | Service provision |  |  | Others |  |  | Total |
Year ended December 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  | $ | 15,219,005 |  |  | $ | 7,042,493 |  |  | $ | - |  |  | $ | - |  |  | $ | 1,516,454 |  |  | $ | 23,777,952 |
Schedule of geographic revenue | 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, 2025 |  |  | As of December 31, 2025 |  |  | Year ended December 31, 2024 |  |  | As of December 31, 2024 |
|  | Revenue |  |  | Non-current assets |  |  | Revenue |  |  | Non-current assets |
Taiwan |  | $ | 106,990 |  |  | $ | 914,736 |  |  | $ | 87,641 |  |  | $ | 813,261 |
China |  |  | 181,233 |  |  |  | - |  |  |  | - |  |  |  | - |
Others |  |  | 9,638,296 |  |  |  | 342,892 |  |  |  | 17,476,344 |  |  |  | 332,966 |
|  | $ | 9,926,519 |  |  | $ | 1,257,628 |  |  | $ | 17,563,985 |  |  | $ | 1,146,227 |
Schedule of major customer information | Major customers representing at least 10% of net revenue of the Group for the years ended December 31, 2025, 2024 and 2023 are as follows: Schedule of major customer information
|  | Year ended December 31, 2025 |  | Year ended December 31, 2024 |  | Year ended December 31, 2023
|  | Revenue |  |  | Segment |  | Revenue |  |  | Segment |  | Revenue |  |  | Segment
A |  | $ | 3,298,300 |  |  | Bicycle frame |  | $ | 10,171,716 |  |  | Bicycle frame |  | $ | 9,654,223 |  |  | Bicycle frame
B |  |  | 3,324,470 |  |  | Service, Bicycle frame and Racket |  |  | (ii) |  |  | N/A |  |  | (ii) |  |  | N/A
C |  |  | (i) |  |  | Racket |  |  | (i) |  |  | Racket |  |  | 3,481,345 |  |  | Racket
D |  |  | (i) |  |  | Bicycle frame |  |  | (i) |  |  | Bicycle frame |  |  | 2,401,287 |  |  | Bicycle frame
|  | $ | 6,622,770 |  |  |  |  | $ | 10,171,716 |  |  |  |  | $ | 15,536,855 |  |  |
(i) |  | Less than 10% of total revenue of the Group.
(ii) |  | No such customer in financial years 2024 and 2023.

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