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PROPERTY AND EQUIPMENT, NET | 12 Months Ended
--- | ---
Dec. 31, 2025
Property, Plant and Equipment [Abstract] |
PROPERTY AND EQUIPMENT, NET | NOTE 6 - PROPERTY AND EQUIPMENT, NET Property and equipment, net consisted of the following: SCHEDULE OF PROPERTY AND EQUIPMENT NET
|  | 2025 |  |  | 2024 |
|  | As of December 31, |
|  | 2025 |  |  | 2024 |
Office equipment |  | $ | 180,481 |  |  | $ | 178,936 |
Production equipment |  |  | 7,207,029 |  |  |  | 7,655,936 |
Motor vehicles |  |  | 464,965 |  |  |  | 449,808 |
Leasehold improvements |  |  | 879,817 |  |  |  | 881,582 |
Total |  |  | 8,732,292 |  |  |  | 9,166,262 |
Impairment |  |  | (2,746,026 | ) |  |  | — |
Less: accumulated depreciation and amortization |  |  | (4,604,824 | ) |  |  | (4,240,745 | )
Property and equipment, net |  | $ | 1,381,442 |  |  | $ | 4,925,517 |
Depreciation expense was $788,718, $797,656 and $693,531 for the years ended December 31, 2025, 2024 and 2023, respectively. For the year ended December 31, 2025, the Company faced persistent macroeconomic headwinds and softening demand in the US market. Exacerbated by heightened volatility in U.S. tariff rates, the subsequent decline in sales volume precipitated an impairment assessment of the long-lived assets. In accordance with ASC 360, the Company compared the carrying amount of Electroplating factory to its estimated undiscounted future cash flows. As the carrying amount exceeded the future cash flows, the assets were deemed impaired. The Company then measured the impairment loss as the excess of the carrying amount over the fair value of the assets. The fair value of the electroplating factory was determined with the assistance of a third-party valuation specialist. The valuation was performed using the income approach. As a result, the Company recognized an impairment loss of $2,746,026, this loss primarily relates to the write-down of property, plant, and equipment at the electroplating factory.

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- Definition The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/360/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 6 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-6 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 7 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-7 + Details
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