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PRODUCT WARRANTY PROVISION
 12 Months Ended
Dec. 31, 2025
Guarantees and Product Warranties [Abstract]  
PRODUCT WARRANTY PROVISION

12. PRODUCT WARRANTY PROVISION

 

The movement of product warranty provision is as following:

 

  

As of

December 31, 2025

  

As of

December 31, 2024

  

As of

December 31, 2023

 
Balance at beginning of year  $-   $-   $       - 
Provision for new warranties   82,139          -    - 
Foreign exchange adjustment   2,283    -    - 
Balance at end of year   84,422    -    - 
Less: Current portion   83,784    -    - 
Non-current portion  $638   $-   $- 

 

Warranty provisions are based upon historical experience. Changes in provisions related to pre-existing legacy products were made based on actual claims and intensive testing and analysis on the legacy products.