Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2024

Schedule of Translation of Amounts Exchange Rates

Translation of amounts from RMB and HKD into U.S. dollars has been made at the following exchange rates:

Balance sheet items, except for equity accounts
June 3 0 , 2024	RMB 7.1268 to $1	HKD 7.8085 to $1
June 3 0 , 2023	RMB6.8717 to $1	HKD7.8497 to $1

Income statement and cash flows items
For the six months ended June 3 0 , 2024	RMB 7.1028 to $1	HKD 7.8199 to $1
For the six months ended June 3 0 , 2023	RMB6.8476 to $1	HKD7.8389 to $1

Schedule of Estimated Useful Lives of Property Plant and Equipment

Equipment is recorded at cost less accumulated depreciation and accumulated impairment. Depreciation is computed using the straight-line method over the estimated useful lives of the assets.

	Estimated useful lives (years)
Office and computer equipment		3-5
Manufacturing equipment		10-20

Schedule of Estimated Useful Lives of The Company's Land Use Rights

The estimated useful lives of the Company’s land use rights are as listed below:

		Estimated useful lives (years)
Land use right			50

Schedule of Earnings Per Share, Basic and Diluted

	Three Months ended June 30,						Six Months ended June 3 0 ,
	2024			2023			2024			2023

	(Unaudited)						(Unaudited)
Net loss		(994,696	)		(697,088	)	$	(937,462	)	$	(511,621	)

Weighted average number of shares of common stock outstanding - basic		22,912,667			20,000,000			22,142,099	*		20,000,000 *

Add: potentially dilutive effect of shares issuable upon conversion of notes
Add: potentially dilutive effect of shares issuable upon exercise of warrants											-

Weighted average number of shares of common stock outstanding - diluted		22,912,667			20,000,000			22,142,099	*		20,000,000	*

Basic and diluted (loss) earnings per share		(0.04	)		(0.03	)	$	(0.04	)*	$	(0.03	)*

* Retrospectively restated for the effect of 2-for-1 reverse stock split. (Note

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