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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 12 Months Ended
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Dec. 31, 2025
Accounting Policies [Abstract] |
Basis of presentation | Basis of presentation The accompanying consolidated financial statements (“CFS”) were prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”).
Basis of consolidation | Basis of consolidation The CFS include the financial statements of the Company and its subsidiaries. All subsidiaries are wholly-owned. All significant intercompany transactions and balances were eliminated in consolidation. The CFS have been prepared on a historical cost basis, except for financial assets and financial liabilities which have been measured at fair value. The CFS are presented in United States dollars (“USD”).
Use of estimates | Use of estimates The preparation of CFS in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities as of the date of the CFS and the reported amounts of revenue and expenses during the reporting periods presented. Significant accounting estimates reflected in the Company’s CFS include the useful lives and residual value of property and equipment. Actual results could differ from those estimates.
Foreign currency translation | Foreign currency translation The Company’s reporting currency is the USD. The functional currency of its Hong Kong subsidiaries is the Hong Kong dollar (the “HKD”), and the functional currency of its PRC subsidiary is the Renminbi (the “RMB”). Results of operations and cash flows are translated at the average exchange rates during the period, and assets and liabilities are translated at the exchange rate at the end of the period. Capital accounts are translated at their historical exchange rates when the capital transaction occurred. Translation adjustments resulting from this process are included in accumulated other comprehensive gain (loss). Transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in the results of operations as incurred. Translation of amounts from HKD into USD was made at the following exchange rates: SCHEDULE OF EXCHANGE RATE USED FOR FOREIGN CURRENCY TRANSLATION
Balance sheet items, except for equity accounts: |  |  |  |
December 31, 2025 |  |  | HKD 7.78 to $1 |
December 31, 2024 |  |  | HKD 7.77 to $1 |
December 31, 2023 |  |  | HKD 7.81 to $1 |
Statement of operations and cash flow items: |  |  |  |
For the year ended December 31, 2025 |  |  | HKD 7.80 to $1 |
For the year ended December 31, 2024 |  |  | HKD 7.80 to $1 |
For the year ended December 31, 2023 |  |  | HKD 7.83 to $1 |
Translation of amounts from RMB into USD has been made at the following exchange rates:
Balance sheet items, except for equity accounts: |  |  |  |
December 31, 2025 |  |  | RMB 7.03 to $1 |
December 31, 2024 |  |  | RMB 7.19 to $1 |
December 31, 2023 |  |  | RMB 7.08 to $1 |
Statement of operations and cash flow items: |  |  |  |
For the year ended December 31, 2025 |  |  | RMB 7.14 to $1 |
For the year ended December 31, 2024 |  |  | RMB 7.12 to $1 |
For the year ended December 31, 2023 |  |  | RMB 7.05 to $1 |
Cash and cash equivalents | Cash and cash equivalents Cash and cash equivalents comprise cash on hand and at banks, which are not restricted as to use; and highly liquid investments that are readily convertible into known amounts of cash, which have a short maturity of generally within three months when acquired. As of December 31, 2025 and 2024, the Company did not have any cash equivalents. The Company maintains bank accounts in the PRC and Hong Kong.
Expected credit losses | Expected credit losses On January 1, 2023, the Company adopted ASC 326, Credit Losses (“ASC 326”), which replaced previously issued guidance regarding the impairment of financial instruments with an expected loss methodology that will result in more timely recognition of credit losses. The Company used a modified retrospective approach and did not restate the comparable prior periods. The adoption did not have a material impact on the Company’s CFS. The Company maintains an allowance for expected credit losses in accordance with ASC 326 and records the allowance for credit losses, if warranted, as an offset to assets such as accounts receivable, and the estimated credit losses charged to the allowance are classified as general and administrative expenses in the consolidated statements of operations and comprehensive loss. The Company assesses collectability by reviewing receivables on a collective basis where similar characteristics exist, primarily based on the size and nature of specific customers’ receivables. In determining the amount of the allowance for credit losses, the Company considers historical collectability based on past due status, the age of the receivable balances, credit quality of the Company’s customers based on ongoing credit evaluations, current economic conditions, reasonable and supportable forecasts of future economic conditions, and other factors that may affect the Company’s ability to collect from customers. Bad debts are written off as incurred.
Inventories | Inventories Inventories consist of raw materials, work-in-progress and finished goods. They are stated at the lower of cost or net realizable value, as determined using the weighted average cost method. Management compares the cost of inventories with the related net realizable value and will set up an allowance to write down the cost of inventories to its net realizable value, if it is lower than cost. As of December 31, 2025 and 2024, the Company determined that no allowance for slow-moving or obsolete inventories was necessary.
Other receivables | Other receivables Other receivables primarily include receivables from employees related to social security benefits and VAT receivable. Management reviews the composition of other receivables and determines if an allowance for doubtful accounts is needed. An allowance for doubtful accounts is made when collection of the full amount is no longer probable. As of December 31, 2025 and 2024, the Company determined that no allowance was necessary.
Prepayments and deposits | Prepayments and deposits Prepayments consisted mainly of prepaid marketing research expenses, prepaid manufacture expenses, prepaid research and development expenses, prepaid taxes, prepaid insurance, and prepaid software license. Deposits, a non-current asset, are related to long-term office rental. These amounts are refundable and bear no interest. Prepayments and deposits are classified as either current or non-current based on the terms of the respective agreements. These prepayments are unsecured and are reviewed periodically to determine whether their carrying value has become impaired. As of December 31, 2025 and 2024, management believes that the Company’s prepayments and deposits are not impaired. Prepayments consisted of the following: SCHEDULE OF PREPAYMENTS
|  | As of December 31, |
|  | 2025 |  |  | 2024 |
Marketing research expenses |  | $ | — |  |  | $ | 150,624 |
Prepayment for new product development |  |  | — |  |  |  | 1,305,406 |
Prepaid taxes |  |  | 392,422 |  |  |  | 383,083 |
Other |  |  | 2,869 |  |  |  | 368,480 |
Total |  | $ | 395,291 |  |  | $ | 2,207,593 |
Property and equipment | Property and equipment Property and equipment are stated at cost net of accumulated depreciation, amortization and impairment, if necessary. Depreciation and amortization are provided over the estimated residual value and useful lives of the assets using the straight-line method from the time the assets are placed in service. Estimated residual value and useful lives are as follows: SCHEDULE OF USEFUL LIVES OF PROPERTY AND EQUIPMENT
Category |  | Estimated useful life |  | Estimated residual
Office equipment |  | 5-10 years |  | 0-10%
Production equipment |  | 5-10 years |  | 0-10%
Motor vehicles |  | 5 years |  | 0-10%
Leasehold improvements |  | Over the shorter of remaining lease term or the estimated useful lives of the assets |  | 0
Repairs and maintenance are charged to expense as incurred, whereas the costs of betterments that extend the useful life of property and equipment are capitalized as additions to the related assets. The cost and related accumulated depreciation and amortization of assets sold or otherwise retired are eliminated from the accounts and any gain or loss is included in the consolidated statements of operations and comprehensive loss.
Impairment of long-lived assets | Impairment of long-lived assets Long-lived assets are evaluated for impairment periodically whenever events or changes in circumstances indicate that their related carrying amounts may not be recoverable in accordance with FASB ASC 360, “Property, Plant and Equipment”. In evaluating long-lived assets for recoverability, the Company uses its best estimate of future cash flows expected to result from the use of the asset and eventual disposition in accordance with FASB ASC 360-10-15. To the extent that estimated future undiscounted cash inflows attributable to the asset, less estimated future undiscounted cash outflows, are less than the carrying amount, an impairment loss is recognized in an amount equal to the difference between the carrying value of such an asset and its fair value. Assets to be disposed of and for which there is a committed plan of disposal, whether through sale or abandonment, are reported at the lower of carrying value or fair value less costs to sell. During the course of the Company’s strategic review of its operations in the years ended December 31, 2025, 2024 and 2023, the Company assessed the recoverability of the carrying value of certain property, plant and equipment which resulted in impairment losses of approximately $2,746,026, $nil and $nil, respectively
Fair value of financial instruments | Fair value of financial instruments ASC 820 requires certain disclosures regarding the fair value of financial instruments. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820 specifies a hierarchy of valuation techniques, which is based on whether the inputs used in the valuation technique are observable or unobservable. The hierarchy is as follows: ● Level 1 – inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. ● Level 2 – inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, quoted market prices for identical or similar assets in markets that are not active, inputs other than quoted prices that are observable and inputs derived from or corroborated by observable market data. ● Level 3 – inputs to the valuation methodology are unobservable. Unless otherwise disclosed, the fair values of the Company’s other financial instruments including cash, notes receivable, accounts receivable, advances to suppliers, amounts due from (to) related parties, other assets, bank and other borrowings, accounts payable, contract liabilities and other current liabilities are approximated to their recorded values due to their short-term maturities.
Revenue recognition | Revenue recognition The Company follows FASB ASC 606, Revenue from Contracts with Customers in accounting for its revenues. The core principle of the revenue standard is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. The following five steps are applied to achieve that core principle: Step 1: Identify the contract with the customer Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocate the transaction price to the performance obligations in the contract Step 5: Recognize the allocated revenue when the company satisfies a performance obligation The Company derives substantially all of its revenue from product sales, specifically sale of door locksets, locksets and related hardware to customers. The contacts with customers specify the product details, delivery terms, and payment conditions. Revenue from product sales is recognized when control passes to the customer, which generally occurs at a point in time when products are delivered FOB (freight on board). Payment terms are generally based on customer agreements, where payments are due within 28 days after products are delivered FOB and the Company issue invoice. In addition, the Company determines itself as principle under trade transaction, and revenue is recorded net of tariffs, VAT and discounts. Historically, the Company has not experienced any returns, refunds or warranty-related claims. As a result, the Company does not maintain specific accounting policies or provision for those obligations. The Company monitors the nature and frequency of such claims and will establish appropriate policies if circumstances change in the future. Lock sales constitute the company’s sole source of revenue
Cost of goods sold | Cost of goods sold Cost of goods sold consists primarily of the cost of raw materials (mainly brass, stainless steel, iron and zinc alloy), direct and indirect labor and related benefits, and manufacturing overhead that is directly attributable to the production process, and related production costs from molding of raw materials to production of door locksets such as handles, panels and spindles, product assembly, quality control and packaging and shipping. Write-down of inventory, export tax rebates, if any, are also recorded in cost of goods sold. For 2025, 2024 and 2023, the Company received export tax rebates of RMB1,749,000 ($245,000), RMB3,204,000 ($450,000) and RMB2,906,000 ($412,000), respectively.
Cost of goods sold – idle capacity | Cost of goods sold – idle capacity Idle capacity consists of direct production costs in excess of charges allocated to the Company’s finished goods in production. Such costs relate primarily to depreciation expense related to the Company’s electroplating equipment that cannot be directly attributable to the production process. Idle capacity expenses were $396,744, $362,894 and 345,424 for 2025, 2024 and 2023, respectively.
Other Income | Other Income Other income consists primarily of proceeds from sale of raw materials waste (mainly iron), and rental income from sublease of extra factory space.
Leases | Leases The Company follows FASB ASU 2016-02, “Leases” (Topic 842) and measures the lease liability based on the present value of the lease payments discounted by the relevant borrowing rate and reduces the carrying value of the lease liability for lease payments made. The Company accounts for all significant leases as either operating or finance leases. At lease inception, if the lease meets any of the following five criteria, the Company will classify it as a finance lease: (i) the lease transfers ownership of the underlying asset to the Company by the end of the lease term, (ii) the lease grants the Company an option to purchase the underlying asset that the lessee is reasonably certain to exercise, (iii) the lease term is for the major part of the remaining economic life of the underlying asset, (iv) the present value of the sum of the lease payments and any residual value guaranteed by the lessee that is not already reflected in the lease payments equals or exceeds substantially all (90% or more) of the fair value of the underlying asset, or (v) the underlying asset is of such a specialized nature that it is expected to have no alternative use to the lessor at the end of the lease term. Otherwise, the lease will be treated as an operating lease. For leases with an initial term of 12 months or less, the Company is permitted to and did make an accounting policy election by class of underlying assets not to recognize lease assets and lease liabilities. During 2025, 2024 and 2023, the Company recognized lease expense for such leases on a straight-line basis over the lease term.
Income taxes | Income taxes The Company accounts for income taxes in accordance with FASB ASC Section 740. The Company is subject to the tax laws of the PRC and Hong Kong (a special administrative region of PRC). The charge for taxation is based on actual results for the year as adjusted for items that are non-assessable or disallowed; and it is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date. The Company is not currently subject to tax in the Cayman Islands or the British Virgin Islands. Deferred taxes are accounted for using the asset and liability method in respect of temporary differences arising from differences between the carrying amount of assets and liabilities in the Company’s consolidated financial statements and the corresponding tax basis used in the computation of assessable tax profit of loss. In principle, deferred tax liabilities are recognized for all taxable temporary differences. Deferred tax assets are recognized to the extent that it is probable that future taxable income can be utilized with deferred tax liabilities and/or net operating loss carry forwards. Deferred tax is calculated using tax rates that are expected to apply to the period when the asset is realized, or the liability is settled. Deferred tax is charged or credited in the statement of operations, except when it is related to items credited or charged directly to equity, in which case the deferred tax is also dealt with in equity. Net deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the net deferred tax assets will not be realized. Current income taxes are provided for in accordance with the laws of the relevant taxing authorities. An uncertain tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that has a greater than 50% likelihood of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. Penalties and interest incurred related to uncertain tax positions are classified in income tax expense in the period incurred. Tax returns filed for 2021 to 2025 in the PRC, 2020 to 2025 in Hong Kong are subject to examination by the applicable tax authorities.
Value added tax | Value added tax The Company is subject to value added tax (“VAT”) in the PRC. Revenue generated and purchases within the PRC from domestic suppliers are generally subject to VAT at the rate of 13% starting in April 2019. Certain VAT is refundable after filing rebate applications. As of December 31, 2025 and 2024, the Company is entitled to receive a refund of $147,000 and $143,000, respectively, which is recorded in other receivables on the Company’s consolidated balance sheets.
Related parties | Related parties Parties are considered to be related to the Company if they, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal with if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its separate interests.
Share-based compensation | Share-based compensation The Company accounts for share-based compensation in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 718, Compensation—Stock Compensation. The Company provides share-based awards to directors, management, and employees, including ordinary shares, preferred shares, and stock options. For equity-classified awards (which include the ordinary shares and preferred shares issued during the year, as well as stock options granted in current and prior years), compensation cost is measured at the grant date based on the fair value of the award and is recognized as an expense on a straight-line basis over the requisite service period (vesting period). The total amount of compensation expense recognized reflects the number of awards expected to vest and is adjusted for actual forfeitures as they occur. The fair value of stock options is estimated on the grant date using the Binomial Tree Pricing method model. The fair value of ordinary share awards is determined based on the closing market price of the Company’s shares on the grant date. The fair value of preferred share awards is determined based on the market approach as it is the most direct valuation approach which reflects the value obtained as a result of a consensus of what others in the market place have judged it to be. The cost is recognized in employee benefit expenses recorded in the Company’s consolidated statements of operations and comprehensive loss, together with a corresponding amount in additional paid-in capital. Warrants The Company accounts for warrants issued to placement agents and other non-employees as consideration for services rendered. These warrants are classified as equity instruments because they meet the equity classification criteria under ASC 815-40 (i.e., they are indexed to the Company’s own Ordinary shares and do not provide for cash settlement). The fair value of these warrants is recognized as a cost of raising capital. Accordingly, the value is recorded as a direct reduction of additional paid-in capital (APIC) in shareholders’ equity, net against the proceeds from the related equity financing. The fair value is measured on the grant date using the Black-Scholes option-pricing model.
Comprehensive income (loss) | Comprehensive income (loss) Comprehensive income (loss) is defined as the increase or decrease in equity of the Company during a period from transactions and other events and circumstances excluding transactions resulting from investments by owners and distributions to owners. Amongst other disclosures, ASC 220, Comprehensive Income, requires that all items that are required to be recognized under current accounting standards as components of comprehensive income (loss) be reported in a financial statement that is displayed with the same prominence as other financial statements. For each of the periods presented, the Company’s comprehensive loss included the net loss and foreign currency translation adjustments that are presented in the consolidated statements of operations and comprehensive loss.
Segment reporting | Segment reporting The Company follows ASC 280, Segment Reporting. The Company’s Chief Executive Officer as the chief operating decision-maker reviews the consolidated financial results when making decisions about allocating resources and assessing the performance of the Company as a whole and has determined that the Company has only one reportable segment. The Company operates and manages its business as a single segment.
Earnings (loss) per share | Earnings (loss) per share In accordance with ASC 260, Earnings per Share, basic earnings (loss) per share is computed by dividing net income (loss) attributable to ordinary shareholders by the weighted average number of ordinary shares outstanding during the period. Diluted income per share is calculated by dividing net income attributable to ordinary shareholders as adjusted for the effect of dilutive ordinary equivalent shares, if any, by the weighted average number of ordinary shares and dilutive ordinary equivalent shares outstanding during the period. Ordinary share equivalents are excluded from the computation of diluted income per share as their effects would be anti-dilutive.
Commitment and contingencies | Commitment and contingencies In the normal course of business, the Company is subject to loss contingencies, such as legal proceedings and claims arising out of its business, which cover a wide range of matters, including, among others, government investigations and tax matters. In accordance with FASB ASC 450-120, “Loss Contingencies”, the Company records accruals for such loss contingencies when it is probable that a liability has been incurred and the amount of less can be reasonably estimated.
Recent accounting pronouncements | Recent accounting pronouncements Recently adopted accounting standards In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. The amendments improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The amendments require that a public entity disclose, on an annual and interim basis, an amount for other segment items by reportable segment and a description of its composition. The other segment items category is the difference between segment revenue less the segment expenses disclosed under the significant expense principle and each reported measure of segment profit or loss. The amendments improve financial reporting by requiring disclosure of incremental segment information on an annual and interim basis for all public entities. The amendments in ASU 2023-07 are effective for years beginning after December 15, 2023 and interim periods within fiscal years beginning after December 15, 2024, adopted retrospectively. The Company adopted this ASU on a prospective basis effective January 1, 2025. Refer to Note 16 for the inclusion of new disclosures required. On December 14, 2023, the FASB issued a final standard on improvements to income tax disclosures. The standard requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. The standard is intended to benefit investors by providing more detailed income tax disclosures that would be useful in making capital allocation decisions. ASU 2023-09, Improvements to Income Tax Disclosures, applies to all entities subject to income taxes. For public business entities (PBEs), the new requirements will be effective for annual periods beginning after December 15, 2024. For entities other than public business entities (non-PBEs), the requirements will be effective for annual periods beginning after December 15, 2025. The company adopted this ASU on a prospective basis effective January 1, 2025. Refer to Note 14 for the inclusion of new disclosures required. Recently issued accounting pronouncements The Company is an “emerging growth company” (“EGC”) as defined in the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). Under the JOBS Act, EGC can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards apply to private companies. As a result, the Company’s operating results, and financial statements may not be comparable to the operating results and financial statements of other companies who have adopted the new or revised accounting standards. In November 2024, the FASB issued ASU 2024-03, “Income Statement–Reporting Comprehensive Income–Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses” (“ASU 2024-03”), which requires the disaggregation of certain expenses in the financial statement’s notes, to provide enhanced transparency into the expense captions presented on the face of the consolidated statement of operations. ASU 2024-03 is effective for annual reporting periods beginning January 1, 2027 and interim periods beginning January 1, 2028 and may be applied either prospectively or retrospectively. The Company is currently evaluating the impact that ASU 2024-03 will have on its related disclosures, and the transition method. On January 6, 2025, the FASB issued ASU 2025-01, “Income Statement – Comprehensive Income – Expense Disaggregation Disclosure (Subtopic220-40): Clarifying the Effective Date.” This pronouncement revises the effective date of ASU 2024-03 and clarifies that all public business entities are required to adopt the guidance in annual reporting periods beginning after December 15, 2026, and interim periods within annual reporting periods beginning after December 15, 2027. Entities within the ASU’s scope are permitted to early adopt the accounting standard update. The Company is currently evaluating these new disclosure requirements and does not expect the adoption to have a material impact. On July 30, 2025, the FASB issued ASU 2025-05, which amends ASC 326-20 to provide a practical expedient for all entities which elect a practical expedient that assumes that current conditions as of the balance sheet date do not change for the remaining life of the asset in developing reasonable and supportable forecasts as part of estimating expected credit losses, and an accounting policy election for all entities, other than a public business entity, that elect the practical expedient related to the estimation of expected credit losses for current accounts receivable and current contract assets that arise from transactions accounted for under ASC 606. Under ASU 2025-05, an entity is required to disclose whether it has elected to use the practical expedient and, if so, whether it has also applied the accounting policy election. An entity that makes the accounting policy election is required to disclose the date through which subsequent cash collections are evaluated. ASU 2025-05 is effective for annual reporting periods beginning after December 15, 2025, and interim reporting periods within those annual reporting periods, with early adoption permitted. Entities should apply the new guidance prospectively. The Company is currently evaluating these new disclosure requirements and does not expect the adoption to have a material impact. In December 2025, the FASB issued ASU 2025-11, which is intended to improve the navigability of the guidance in ASC 270 and clarify when it applies. Under the amendments, an entity is subject to ASC 270 if it provides interim financial statements and notes in accordance with GAAP. The ASU also addresses the form and content of such financial statements, adds lists to ASC 270 of the interim disclosures required by all other Codification topics, and establishes a principle under which an entity must disclose events since the end of the last annual reporting period that have a material impact on the entity. As the Board stated in the proposed guidance and reiterates in the ASU, the amendments are not intended to change the fundamental nature of interim reporting or expand or reduce current interim disclosure requirements. For public business entities, the amendments in ASU 2025-11 are effective for interim reporting periods within annual reporting periods beginning after December 15, 2027. For entities other than public business entities, for interim reporting periods within annual reporting periods beginning after December 15, 2028. Early adoption is permitted for all entities. The Company is currently evaluating these new disclosure requirements and does not expect the adoption to have a material impact. An entity that elects to early adopt the amendments in an interim period should reflect any adjustments as of the beginning of the annual period that includes that interim period. Additionally, an entity that elects early adoption must adopt all the amendments in the same period. The Company is currently evaluating the impact of this new standard on Company’s consolidated financial statements and related disclosures. Except as mentioned above, the Company does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the Company’s consolidated balance sheets, statements of income and comprehensive income and statements of cash flows.
Concentrations | Concentrations Details of the customers accounting for 10% or more of the Company’s total revenues are as follows: SCHEDULES OF CREDIT RISK
|  | For the years ended |
|  | December 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Customer A |  | $ | 903,119 |  |  |  | 20.1 | % |  | $ | 2,823,568 |  |  |  | 37.6 | % |  | $ | 1,786,656 |  |  |  | 27.5 | %
Customer B |  |  | 1,009,709 |  |  |  | 22.5 | % |  |  | 1,442,988 |  |  |  | 19.2 | % |  |  | 888,595 |  |  |  | 13.7 | %
Customer C |  |  | 1,006,018 |  |  |  | 22.4 | % |  |  | 2,213,651 |  |  |  | 29.5 | % |  |  | 1,723,506 |  |  |  | 26.5 | %
Customer D |  |  | — |  |  |  | — | % |  |  | — |  |  |  | — | % |  |  | 1,332,746 |  |  |  | 20.5 | %
Customer E |  |  | 800,950 |  |  |  | 17.8 | % |  |  | — |  |  |  | — | % |  |  | — |  |  |  | — | %
|  | $ | 3,719,796 |  |  |  | 82.8 | % |  | $ | 6,480,207 |  |  |  | 86.3 | % |  | $ | 5,731,503 |  |  |  | 88.2 | %
Details of the customers which accounted for 10% or more of the Company’s accounts receivable are as follows:
|  | As of December 31, |
|  | 2025 |  |  | 2024 |
Customer A |  | $ | — |  |  |  | — | % |  | $ | — |  |  |  | — | %
Customer B |  |  | — |  |  |  | — | % |  |  | 133,665 |  |  |  | 96.5 | %
Customer C |  |  | — |  |  |  | — | % |  |  | — |  |  |  | — | %
Customer D |  |  | — |  |  |  | — | % |  |  | — |  |  |  | — | %
Customer E |  |  | 230,718 |  |  |  | 98.1 | % |  |  | — |  |  |  | — | %
|  | $ | 230,718 |  |  |  | 98.1 | % |  | $ | 133,665 |  |  |  | 96.5 | %
Credit risk | Credit risk Financial assets of the Company that potentially subject to credit risk mainly consist of cash and accounts receivable. The Company’s cash deposits are maintained with high credit quality institutions, the composition and maturities of which are regularly monitored by management. In the PRC, an individual entity’s deposit maintained at a bank is insured for a maximum of RMB500,000 (equivalent to approximately $70,000) in the event of bank failure. In Hong Kong, an individual entity’s deposit maintained at a bank is insured for a maximum of HKD800,000 (equivalent to approximately $103,000) in the event of bank failure. In British Virgin Islands and Cayman Islands, entity’s deposit is not insured by Federal Deposit Insurance Corporation (“FDIC”) insurance or other insurance. As of December 31, 2025, cash balance of $48,024 was maintained at financial institutions in the PRC, of which the entire balance was insured; and cash balance of $597,915 was mainly maintained at financial institutions in Hong Kong, of which $358,957 was not insured. For accounts receivable, the Company has provided no allowance as of December 31, 2025 and 2024 because the account balances were usually collected (realized) within 1 month, and therefore management considered the provision for impairment would be immaterial, if any.
Liquidity risk | Liquidity risk The Company reported net loss of approximately $19.3 million, $3.7 million and $3.5 million for 2025, 2024 and 2023, respectively. The Company’s operating cash flows and liquidity could be negatively impacted by the risk of potential loss of business (or reduction in purchase orders) from any such customers. The Company has historically funded its working capital needs from operations, equity financing and bank loans. In managing the Company’s liquidity risk, management monitors the Company’s operating cash flows, evaluates its collection risk and priorities its capital spending. As of December 31, 2025, the Company had cash of approximately $0.6 million. Based on the Company’s current business plan and cash flows projection, management believes the operating activities and existing funds can provide sufficient liquidity to meet the Company’s working capital requirements for at least twelve months from the date of this report.
Supplier risk | Supplier risk The Company’s operations are dependent on a limited number of suppliers for its major raw materials. There can be no assurance that the Company will be able to secure the raw materials supply from these suppliers. Any termination or suspension of the supply arrangements, any change in cooperation terms, or the deterioration of cooperation relationships with these suppliers may materially and adversely affect the Company’s results of operations. Details of the suppliers accounting for 10% or more of total purchases are as follows: SCHEDULES OF SUPPLIER RISK
|  | Years Ended December 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Supplier A |  | $ | 463,487 |  |  |  | 25.5 | % |  | $ | 565,540 |  |  |  | 16.4 | % |  | $ | 747,881 |  |  |  | 22.3 | %
Supplier B |  |  | 378,204 |  |  |  | 20.8 | % |  |  | 553,538 |  |  |  | 16.1 | % |  |  | — |  |  |  | — | %
|  | $ | 841,691 |  |  |  | 46.3 | % |  | $ | 1,119,078 |  |  |  | 32.5 | % |  | $ | 747,881 |  |  |  | 22.3 | %
Details of the suppliers which accounted for 10% or more of accounts payable are as follows:
|  | As of December 31, |
|  | 2025 |  |  | 2024 |
Supplier A |  | $ | 260,960 |  |  |  | 51.7 | % |  | $ | 75,513 |  |  |  | 30.1 | %
Supplier B |  |  | — |  |  |  | — | % |  |  | 77,361 |  |  |  | 30.8 | %
Supplier C |  |  | — |  |  |  | — | % |  |  | 29,326 |  |  |  | 11.7 | %
Supplier D |  |  | 114,072 |  |  |  | 22.6 | % |  |  | — |  |  |  | — | %
|  | $ | 375,032 |  |  |  | 74.3 | % |  | $ | 182,200 |  |  |  | 72.6 | %
Foreign currency risk | Foreign currency risk The RMB is not a freely convertible currency. The State Administration for Foreign Exchange, under the authority of the People’s Bank of China, controls the conversion of RMBs into foreign currencies. The value of the RMB is subject to changes in central government policies and international economic and political developments that affect supply and demand in the China Foreign Exchange Trading System market of cash and cash equivalents and restricted cash. The Company had $48,024 and $61,442 of cash and cash equivalents denominated in RMB as of December 31, 2025 and 2024, respectively. Certain transactions of the Company are denominated in HKD which is different from the functional currency of the Company, and therefore the Company is exposed to foreign currency risk. As the HKD is currently pegged to the USD, management considers that there is no significant foreign currency risk arising from the Company’s monetary assets denominated in USD. The Company currently does not have a foreign currency hedging policy. However, management monitors the Company’s foreign exchange exposure periodically and will consider hedging significant foreign exchange exposure should the need arise.

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