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- Definition

Financial assets book value

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- Definition

Financial assets degree of variation percentage HKD.

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Financial assets degree of variation percentage NTD.

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- Definition

Financial assets effect on other comprehensive income

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- Definition

Financial assets effect on profit or loss

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No definition available.

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- Definition

Financial assets exchange rate

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No definition available.

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- Definition

Financial liabilities book value

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No definition available.

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- Definition

Financial liabilities degree of variation percentage HKD.

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No definition available.

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Financial liabilities degree of variation percentage NTD.

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No definition available.

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- Definition

Financial liabilities effect on other comprehensive income

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- Definition

Financial liabilities effect on profit or loss

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No definition available.

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- Definition

Financial liabilities exchange rate

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No definition available.

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- Definition

Foreign currency amount financial assets

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- Definition

Foreign currency amount financial liabilities

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No definition available.

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- Definition

Longterm deposit.

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No definition available.

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- Definition

Longterm receivables from related parties

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No definition available.

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- Definition

Other receivables due from related parties

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No definition available.

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- Definition

Profit increased decreased

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No definition available.

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- Definition

Short-term loans from a related party.

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No definition available.

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- Definition

Short-term bank loans.

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No definition available.

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No definition available.

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- Definition

The amount of outstanding funds that the entity is obligated to repay.

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- Definition

The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]

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The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Classes of financial instruments [domain]; Financial liabilities]

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The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Classes of financial instruments [domain]; Financial assets; Derivatives [member]]

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The amount of exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: At fair value [member]; Classes of financial instruments [domain]]

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The amount of liabilities related to the entity's leases. Lease is a contract, or part of a contract, that conveys the right to use an underlying asset for a period of time in exchange for consideration.

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No definition available.

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The amount of current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets; Current financial assets]

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Amounts payable that the entity does not separately disclose in the same statement or note.

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The amount receivable by the entity that it does not separately disclose in the same statement or note.

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The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables]

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The amount of trade receivables and other receivables. [Refer: Trade receivables; Other receivables]

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Schedule of Financial Instruments (Details)	12 Months Ended
Schedule of Financial Instruments (Details)	Dec. 31, 2025 USD ($)	Dec. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2025 TWD ($)	Dec. 31, 2025 HKD ($)	Dec. 31, 2024 TWD ($)	Dec. 31, 2024 HKD ($)	Dec. 31, 2022 USD ($)
Financial assets
Cash and cash equivalents	$ 97,669	$ 649,106	$ 559,462					$ 2,949,108
Financial assets at amortized cost	455,133	574,391
Accounts receivable	3,578,974	1,277,928
Accounts receivable due from related parties		5,029,583
Other receivables	2,638	1,952,834
Other receivables due from related parties		526,882
Long-term receivables due from related parties		8,300,723
Guarantee deposits	142,364	133,390
Total Financial Assets	4,276,778	18,444,837
Financial liabilities
Short-term bank loans	2,741,552	8,999,751
Short-term loans from a related party	8,249,052
Accounts payable	180,954	209,567
Other payables	941,159	802,840
Long-term loans (including current portion)	1,652,258	1,037,768
Total Financial Liability	13,764,975	11,049,926
Lease liabilities	82,078	163,775
Foreign currency amount financial assets				$ 545,656	$ 443,595	$ 6,176,385	$ 8,387,829
Financial assets exchange rate				31.37	7.78	32.79	7.77
financial assets book value				$ 545,656	$ 443,595	$ 6,176,385	$ 8,387,829
Foreign currency amount financial liabilities				$ 90,767	$ 777,530	$ 3,430,664	$ 2,237,392
Financial liabilities exchange rate				31.37	7.78	32.79	7.77
financial liabilities book value				$ 90,767	$ 777,530	$ 3,430,664	$ 2,237,392
Foreign exchange gains (losses)	$ 727,618	$ (71,960)	363,269
Degree of variation	5.00%	5.00%		5.00%	5.00%	5.00%	5.00%
Financial assets effect on profit or loss				$ 27,283	$ 22,180	$ 308,819	$ 419,391
Financial assets effect on other comprehensive income
Degree of variation	5.00%	5.00%		5.00%	5.00%	5.00%	5.00%
Degree of variation	5.00%	5.00%		5.00%	5.00%	5.00%	5.00%
Financial liabilities effect on profit or loss				$ 4,538	$ 38,877	$ 171,533	$ 111,870
Financial liabilities effect on other comprehensive income
Degree of variation	5.00%	5.00%		5.00%	5.00%	5.00%	5.00%
Profit increased/decreased	$ 126,429	$ 100,728	$ 79,451