XML 54 R32.htm IDEA: XBRL DOCUMENT
v3.26.1

Business Combinations and Asset Acquisitions (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2025
Business Combinations and Asset Acquisitions [Abstract] |
Schedule of Assets Acquired and Liabilities Assumed | The following table summarizes the allocation of the purchase price to the identifiable assets acquired and liabilities assumed at the acquisition date:
|  | Amounts |
Assets |  |  |
Cash and cash equivalents |  | $ | 128 |
Investment in equity investee |  |  | 7,278,845 |
Total identifiable assets acquired |  |  | 7,278,973 |
Liabilities |  |  |  |
Other payable |  |  | (5,893 | )
Amount due to equity investee |  |  | (4,263,291 | )
Amounts due to related parties |  |  | (9,789 | )
Total liabilities assumed |  |  | (4,278,973 | )
Net Assets Acquired |  | $ | 3,000,000 |
The following table summarizes the fair values of the identifiable assets acquired and liabilities assumed at the acquisition date:
|  | Amounts |
Assets |  |  |  |
Cash and cash equivalents |  | $ | 5,502 |
Accounts receivable |  |  | 2,986 |
Inventories |  |  | 14,884 |
Other receivables, deposits and prepayment |  |  | 16,490 |
Prepaid tax |  |  | 2,508 |
Property and equipment |  |  | 87,206 |
Total identifiable assets acquired |  |  | 129,576 |
Liabilities |  |  |  |
Accounts payable |  |  | (15,603 | )
Other payable |  |  | (17,471 | )
Amounts due to related parties |  |  | (162,465 | )
Total liabilities assumed |  |  | (195,539 | )
Net identifiable liabilities assumed |  | $ | (65,963 | )
Reconciliation to goodwill |  |  |  |
Consideration transferred |  |  | 150,000 |
Fair value of non-controlling interest |  |  | (19,789 | )
Less: Net identifiable liabilities assumed |  |  | (65,963 | )
Goodwill |  | $ | 196,174 |

X
- References No definition available. + Details
Name: | us-gaap_BusinessCombinationsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of asset acquired and liability assumed in business combination and recognized at acquisition date. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1 + Details
Name: | us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration