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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2025
Accounting Policies [Abstract] |
SCHEDULE OF EXCHANGE RATE USED FOR FOREIGN CURRENCY TRANSLATION | 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 |
SCHEDULE OF PREPAYMENTS | 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 |
SCHEDULE OF USEFUL LIVES OF PROPERTY AND EQUIPMENT | 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
SCHEDULES OF CREDIT RISK | 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 | %
SCHEDULES OF SUPPLIER RISK | 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 | %

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