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ACCOUNTS RECEIVABLE, NET - THIRD PARTIES

6 Months Ended

Jun. 30, 2025

ACCOUNTS RECEIVABLE, NET - THIRD PARTIES

ACCOUNTS RECEIVABLE, NET - THIRD PARTIES

4.ACCOUNTS RECEIVABLE, NET – THIRD PARTIES

The Company records revenues and costs on a net basis and the related accounts receivable and payable amounts on a gross basis. Accounts receivable, net of provision for credit losses consisted of the following:

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​	​	​	​	​	​	​
​		June 30,			December 31,
​		2025			2024
Accounts receivable	​	$	22,650,838	​	$	29,375,358
Less: allowance for expected credit losses	​		(18,547,687)	​		(25,711,852)
Accounts receivable, net	​	$	4,103,151	​	$	3,663,506

​

The Company provided allowance for expected credit loss of $2,694,737 for the six months ended June 30, 2025, and reversed provision for expected credit losses of $749,688 for the six months ended June 30, 2024. Movement of allowance for credit losses was as follows:

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​	​	​	​	​	​	​
​		June 30,			June 30,
​		2025			2024
Balance at beginning of the period	​	$	25,711,852	​	$	13,417,481
Charge (reversal of charge) to expenses	​		2,694,737	​		(749,688)
Writing off of accounts receivable	​	​	(10,252,070)	​	​	—
Foreign exchange adjustments	​		393,168	​		(303,502)
Balance at end of the period	​	$	18,547,687	​	$	12,364,291

​

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The entire disclosure for accounts receivable - third parties.

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