XML 227 R63.htm IDEA: XBRL DOCUMENT
v3.26.1

Income Taxes (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2025
Income Tax Paid, after Refund Received [Abstract] |
Schedule of Consolidated Statements of Income and Comprehensive Income | Per the consolidated statements of income and comprehensive income, the income tax expenses for the Company can be reconciled to the income before income taxes for the years ended December 31, 2025, 2024 and 2023 as follows:
|  | 2025 |  |  | 2024 |  |  | 2023 |
Income before taxes excluded the amounts of loss incurring entities |  | $ | 328,988 |  |  | $ | 856,301 |  |  | $ | 2,246,230 |
PRC EIT tax rates |  |  | 15 | % |  |  | 15 | % |  |  | 15 | %
Tax at the PRC EIT tax rates |  | $ | 49,348 |  |  | $ | 128,445 |  |  |  | 312,965 |
Tax effect of R&D expenses deduction |  |  | (65,281 | ) |  |  | (296,833 | ) |  |  | (148,687 | )
Tax effect of accumulated loss |  |  | - |  |  |  | - |  |  |  | (4,425 | )
Tax effect of non-deductible expenses |  |  | 44,864 |  |  |  | 102,050 |  |  |  | 33,393 |
Income tax expenses |  | $ | 28,931 |  |  | $ | (66,338 | ) |  | $ | 193,246 |
Schedule of Income Taxes | Income taxes for the years ended December 31, 2025, 2024 and 2023 are attributed to the Company’s continuing operations in China and consisted of:
|  | 2025 |  |  | 2024 |  |  | 2023 |
Current income tax |  | $ | 2,289 |  |  | $ | 4,008 |  |  | $ | 193,246 |
Deferred income tax |  |  | 26,642 |  |  |  | (70,346 | ) |  |  | - |
Total income tax expense |  | $ | 28,931 |  |  | $ | (66,338 | ) |  | $ | 193,246 |
Schedule of Deferred Tax Assets | The deferred tax assets consisted of the following as of December 31, 2025, 2024 and 2023:
|  | As of December 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Deferred tax assets: |  |  |  |  |  |  |  |  |
Opening balance |  | $ | 100,994 |  |  | $ | 32,534 |  |  | $ | 33,490 |
Bad debt |  |  | 9,240 |  |  |  | 24,828 |  |  |  | - |
Inventory provision |  |  | (55,304 | ) |  |  | 43,756 |  |  |  | - |
Advance to suppliers allowance |  |  | 19,422 |  |  |  | 9,151 |  |  |  | - |
Effect of exchange rate |  |  | 3,681 |  |  |  | (9,275 | ) |  |  | (956 | )
Total |  | $ | 78,033 |  |  | $ | 100,994 |  |  | $ | 32,534 |

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxesPaidNetAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration