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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
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:

 

 

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: 

         
   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

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:

 

 

   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:

 

   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%