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Consolidated Statements of Cash Flows (Unaudited) - USD ($)
6 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Cash flows from operating activities    
Income (Loss) for the period $ 198,150 $ (1,160,415)
Adjustment to reconcile net gain (loss) to net cash    
Finance cost 66,012 454,525
Employee End of service benefits accrual 12,396
Conversion fees 1,500 24,000
Corporate income tax expense 39,962 84,386
Depreciation and amortization 97,781 74,744
Other non – operating income (35,000)
Discount on convertible Notes 90,841
Changes in assets and liabilities, net    
Inventory (63,119) 282,884
Accounts receivable (28,125) (623,862)
Deposits, prepayments & advances (144,242) (34,689)
Related party receivables (369,977) (150,069)
Accounts payable (120,270) (692,122)
Other Payables – current (12,489)
Other current liabilities 93,240 1,187,336
Lease liabilities (80,626) (39,670)
Other Non Current Liabilities (8,776)  
Net cash used in operating activities (341,094) (514,600)
Cash flows from investing activities    
Advances for purchase of property, plant and equipment (50,041)
Additions to property plant and equipment (109,537) (19,792)
Payments to ASG shareholders (20,000) (200,000)
Net cash used in investing activities (179,578) (219,792)
Cash flows from financing activities    
Repayment of convertible note, net (95,000) (59,898)
Finance cost (8,650)
Fund support from holding company 343,632 1,060,684
Repayment of bank borrowings - ASG (35,065) (186,588)
Changes in noncontrolling interest 30,469
Net cash provided by financing activities 244,036 805,548
Effect of exchange rate changes on cash and cash equivalents 63
Net (decrease)increase in cash and cash equivalents (276,636) 71,156
Cash and cash equivalents at the beginning of the period 426,585 225,582
Cash and cash equivalents at end of the period $ 150,012 $ 296,738