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v3.26.1

Consolidated Balance Sheets - USD ($) | Dec. 31, 2025 | Dec. 31, 2024
--- | --- | ---
Current assets |  |
Cash and cash equivalents | $ 97,669 | $ 649,106
Current financial assets at amortized cost | 455,133 | 574,391
Accounts receivable, net | 3,578,974 | 1,277,928
Accounts receivable due from related parties, net |  | 5,029,583
Other receivables | 2,638 | 1,952,834
Other receivables due from related parties |  | 526,882
Inventories, net | 1,030,368 | 555,680
Prepayments | 309,689 | 519,817
Deferred IPO Cost |  | 1,623,627
Guarantee deposits - Current assets | 135,012 |
Current assets | 5,609,483 | 12,709,848
Non-current assets |  |
Non-current financial assets at fair value through other comprehensive income |  | 1,789,804
Long-term receivables from related parties |  | 8,300,723
Property, plant, and equipment, net | 463,389 | 451,742
Right-of-use assets, net | 81,350 | 164,140
Intangible assets, net | 162,470 | 2,572
Deferred tax assets, net | 425,100 | 433,800
Guarantee deposits | 7,352 | 133,390
Other non-current assets | 408,032 | 390,363
Non-current assets | 1,547,693 | 11,666,534
Total assets | 7,157,176 | 24,376,382
Current liabilities |  |
Short-term loans | 2,741,552 | 8,999,751
Short-term loans from a related party | 8,249,052 |
Long-term loans due within one year | 624,620 | 42,478
Contract liabilities | 60,906 | 107,786
Accounts payable | 180,954 | 209,567
Other payables | 941,159 | 802,840
Current tax liabilities | 9,198 | 16,415
Current lease liabilities | 82,078 | 163,775
Other current liabilities | 13,467 | 28,235
Current liabilities | 12,902,986 | 10,370,847
Non-current liabilities |  |
Long-term loans | 1,027,638 | 995,290
Deferred tax liabilities | 4,187 | 10,982
Non-current liabilities | 1,031,825 | 1,006,272
Total liabilities | 13,934,811 | 11,377,119
(Deficit) equity attributable to owners of parent |  |
Ordinary share |  | 7,881,444
Capital surplus | 9,319,370 | 7,847,746
Accumulated deficit | (24,346,913) | (3,237,380)
Accumulated other comprehensive (loss) income | (350,286) | 507,453
Total (deficit) equity | (6,777,635) | 12,999,263
Total liabilities and (deficit) equity | 7,157,176 | 24,376,382
Class A [member] |  |
(Deficit) equity attributable to owners of parent |  |
Ordinary share | 5,551,602 |
Class B [member] |  |
(Deficit) equity attributable to owners of parent |  |
Ordinary share | $ 3,048,592 |

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