PROPERTY, PLANT AND EQUIPMENT, NET

12 Months Ended

Dec. 31, 2025

PROPERTY, PLANT AND EQUIPMENT, NET [Abstract]

PROPERTY, PLANT AND EQUIPMENT, NET

NOTE 9 – PROPERTY, PLANT AND EQUIPMENT, NET

Property, plant and equipment, net consisted of the following:

	December 31, 2025			December 31, 2024
At cost:
Plant and building	$	14,497,063		$	13,856,845
Land		1,063,270			1,063,270
Machinery and equipment		4,620,424			3,575,885
Leasehold improvement		924,396			1,545,417
Office equipment		2,152,609			2,497,514
Motor vehicles		1,321,308			1,412,266
Construction in progress		117,415			418,340
Total		24,696,485			24,369,537
Less: accumulated depreciation		(7,703,231	)		(6,019,046	)
Impairment		(1,076,529	)		(949,485	)
Property, plant and equipment, net		15,916,725			17,401,006
Less: property, plants and equipment, net, held for discontinued operations		-			-
Property, plants and equipment, net, held for continuing operations	$	15,916,725		$	17,401,006

Depreciation expenses charged to the continuing operations for the years ended December 31, 2025 and 2024 were $1,760,825 and $1,588,642, respectively. There’s no depreciation expense of discontinued operations for the years ended December 31, 2025 and 2024.

There’s no impairment loss in property, plant and equipment of continuing operations and discontinued operations for the years ended December 31,2025 and 2024