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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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