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(“Nocera” or the “Company”) and its subsidiaries, Grand Smooth Inc. Limited (“GSI”) and Guizhou Grand Smooth Technology Ltd. (“GZ GST” or “WFOE”), and Meixin Institutional Food Development Co., Ltd. (“Meixin”) that is controlled through contractual arrangements. The Company, GSI, GZ GST and Mexin are collectively referred to as the “Company”.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Nocera was incorporated in the State of Nevada on February 1, 2002 and is based in New Taipei City, Taiwan (R.O.C.). It did not engage in any operations and was dormant from its inception until its reverse merger with GSI on December 31, 2018.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i><span style="text-decoration: underline">Reverse Merger</span></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Effective December 31, 2018, Nocera completed a reverse merger transaction (the “Transaction”) pursuant to an Agreement and Plan of Merger (the “Agreement”), with (i) GSI, (ii) GSI’s shareholders, Yin-Chieh Cheng and Bi Zhang, who together owned shares constituting 100% of the issued and outstanding ordinary shares of GSI (the “GSI Shares”) and (iii) GSI Acquisition Corp. Under the terms of the Agreement, the GSI Shareholders transferred to Nocera all of the GSI Shares in exchange for the issuance of 10,000,000 shares (the “Shares”) of Nocera’s common stock (the “Share Exchange”). As a result of the reverse merger, GSI became Nocera’s wholly-owned subsidiary and Yin-Chieh Cheng and Bi Zhang, the former shareholders of GSI, became Nocera’s controlling shareholders. The share exchange transaction with GSI was treated as a reverse merger, with GSI as the accounting acquirer and Nocera as the acquired party.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">GSI is a limited company established under the laws and regulations of Hong Kong on August 1, 2014, and is a holding company without any operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">GZ WFH was incorporated in Xingyi City, Guizhou Province, People’s Republic of China (“PRC”) on October 25, 2017, and is engaged in providing fish farming containers service, which integrates sales, installments, and maintenance of aquaculture equipment. The registered capital of GZ WFH is RMB$5,000,000 (equal to US$733,138).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On November 13, 2018, GSI incorporated GZ GST in PRC with registered capital of US$15,000.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span style="text-decoration: underline">Divestiture</span></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September 21, 2020, the Company filed a Current Report on Form 8-K outlining the lack of communication that led to the termination by Nocera of its relationship with its former variable interest entity, Guizhou Wan Feng Hu Intelligent Aquatic Technology Co. Limited (“GZ WFH”) and its management, and termination of the variable interest entity agreements between the parties.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Subsequently on October 8, 2020, Zhang Bi and GZ WFH entered into a Settlement Agreement and Release with Nocera wherein all claims as to GZ WFH’s debt (claim to shares in Nocera or GZ GST) were compromised, settled, and otherwise resolved as to any and all claims or causes of action whatsoever against Nocera for any matter, action, or representation as to Nocera, and any debt to ownership of Nocera or GZ GST up to the date of the agreement. The consideration for the agreement was mutual waiver of any and all claims against each other and GZ GST, and GZ WFH (including Zhang Bi) waived any claims to Nocera stock, meaning the 4,750,000 shares of common stock of Nocera owned by Zhang Bi were cancelled as part of the agreement. The Settlement Agreement and Release is attached hereto as Exhibit 10.8.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i><span style="text-decoration: underline">The VIE Agreements with XFC</span></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 31, 2020, we exchanged <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20201230__20201231__us-gaap--DisposalGroupClassificationAxis__custom--XFCSaleMember__us-gaap--StatementClassOfStockAxis__us-gaap--RestrictedStockMember_zoRnjRBXyTke">466,667 </span>(post-split) shares of our restricted common stock to stockholders of Xin Feng Construction Co., Ltd., a Taiwan limited liability company (“XFC”), in exchange for 100% controlling interest in XFC. We also entered into contractual arrangements with a stockholder of XFC, that enabled us to have the power to direct the activities that most significantly affects the economic performance of XFC and receive the economic benefits of XFC that could be significant to XFC. On November 30, 2022, we entered into a Purchase of Business Agreement with Han-Chieh Shih (the “Purchaser”), in which we sold our controlling interest of XFC, to the Purchaser for a total purchase cash price of $300,000 (the “XFC Sale”). The closing of the XFC Sale occurred on November 30, 2022 and the XFC variable interest entity (“VIE”) agreements were terminated in connection with the XFC Sale. </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i><span style="text-decoration: underline">The VIE Agreements with Meixin</span></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September 7, 2022, we entered into a series of contractual agreements (collectively, the “Meixin VIE Agreements”) with the majority stockholder (the “Selling Stockholder”) of Meixin Institutional Food Development Co., Ltd., a Taiwan corporation and a food processing and catering company (“Meixin”), and Meixin, of which we purchased <span id="xdx_904_eus-gaap--VariableInterestEntityOwnershipPercentage_dp_c20220906__20220907__srt--OwnershipAxis__custom--MeixinMember_zDzk6urugxeb" title="VIE percent interest owned">80</span>% controlling interest of Meixin for $<span id="xdx_90E_eus-gaap--PaymentsToAcquireBusinessesGross_c20220906__20220907__srt--OwnershipAxis__custom--MeixinMember_zHsI1oHFmiKj" title="Payment for VIE controlling interest">4,300,000</span>. The Meixin VIE Agreements essentially confer control and management of Meixin as well as substantially all of the economic benefits of the Selling Stockholder in Meixin to us.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i><span style="text-decoration: underline">The VIE Agreements with Xinca</span></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="background-color: white">On January 31, 2024, we entered into a Variable Interest Entity Purchase Agreement (“Xinca Purchase Agreement”) with Zhejiang Xinca Mutual Entertainment Culture Media Co., Ltd. (“Xinca”), a domestic funded limited liability company registered in China (P.R.C). The Xinca Purchase Agreement was entered into by our wholly-owned subsidiary and foreign enterprise, Shanghai Nocera Culture Co., Ltd. (“WFOE”), through a series of contractual agreements (“VIE Agreements”), in which we exchanged <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20240130__20240131__srt--OwnershipAxis__custom--XincaMember_zUlfTLv8dgWg" title="Stock issued for acquisition, shares">1,800,000</span> shares of our restricted common stock for a <span id="xdx_906_eus-gaap--VariableInterestEntityOwnershipPercentage_dp_c20240130__20240131__srt--OwnershipAxis__custom--XincaMember_zTfjbs6XZDEa" title="VIE percent interest owned">100</span>% controlling interest in Xinca. As a result, the Company has been determined to be the primary beneficiary of Xinca and Xinca became a variable interest entity (“VIE”) of the Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have entered into the following contractual arrangements with stockholders of Xinca, which enable us to (1) have the power to direct the activities that most significantly affect the economic performance of Xinca, and (2) receive the economic benefits of Xinca that could be significant to Xinca. We are fully and exclusively responsible for the management of Xinca, assume all of the risk of losses of Xinca, and have the exclusive right to exercise all voting rights of Xinca’s stockholders. Therefore, in accordance with ASC 810 “Consolidation,” we are considered the primary beneficiary of Xinca and have consolidated Xinca’s assets, liabilities, results of operations, and cash flows in the accompanying consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="width: 24px"><span style="font-size: 10pt"><i>(1)</i></span></td> <td style="text-align: justify"><span style="font-size: 10pt"><i>Voting Rights Proxy Agreement &amp; Power of Attorney </i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Zong Hui and Upward Software (Shanghai) Co., Ltd. (the “Existing Stockholders”) have irrevocably authorized us, or the individual then designated by us (the “Attorney”), to exercise, on their behalf, the following rights available to them in their capacity as stockholders of Xinca under the then-effective articles of association of Xinca (collectively, the “Powers”): (a) to propose the convening of, and attend, stockholders’ meetings in accordance with the articles of association of Xinca on behalf of the Existing Stockholders; (b) to exercise voting rights on behalf of the Existing Stockholders on all matters required to be deliberated and resolved by the stockholders’ meeting, including, without limitation, the appointment and election of the directors and other executives to be appointed and removed by the stockholders of Xinca, and the sale or transfer of all or part of the equity held by stockholders in Xinca; (c) to exercise other stockholders’ voting rights under the articles of association of Xinca (including any other stockholders’ voting rights stipulated upon an amendment to such articles of association); and (d) other voting rights that stockholders shall enjoy under the laws of the People’s Republic of China (“China”), as amended, revised, supplemented, and re-enacted, regardless of whether they take effect before or after the conclusion of this Agreement. The Existing Stockholders shall not revoke the authorization and entrustment accorded to the Attorney unless we issue a written notice requesting the replacement of the Attorney. In such event, the Existing Stockholders shall immediately appoint such other person as we designate to exercise the foregoing Powers, and such new authorization and entrustment shall supersede, immediately upon its grant, the original authorization and entrustment.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="width: 24px"><span style="font-size: 10pt"><i>(2)</i></span></td> <td style="text-align: justify"><span style="font-size: 10pt"><i>Exclusive Business Cooperation Agreement </i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We agree to provide technical consulting and services, including management consulting services, general and financial advisory services, and various general and administrative services (collectively, the “Target Business”), to Xinca as its exclusive technical consulting and service provider in accordance with the terms set forth in this Agreement. Xinca agrees to accept the technical consulting and services provided by us. Xinca further agrees that, without our prior written consent, it shall not accept any technical consulting or services identical or similar to the Target Business from any third party during the term of this Agreement.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="width: 24px"><span style="font-size: 10pt"><i>(3)</i></span></td> <td style="text-align: justify"><span style="font-size: 10pt"><i>Equity Pledge Agreement </i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the Equity Interest Pledge Agreement between us and Zong Hui and Upward Software (Shanghai) Co., Ltd., the stockholders of Xinca have pledged all of their equity interests in Xinca to us to guarantee the performance of Xinca’s obligations under the Exclusive Business Cooperation Agreement. Under the terms of the agreement, in the event that Xinca or the stockholders breach their respective contractual obligations under the Exclusive Business Cooperation Agreement, we, as the pledgee, will be entitled to certain rights, including, but not limited to, the right to collect dividends generated by the pledged equity interests.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="width: 24px"><span style="font-size: 10pt"><i>(4)</i></span></td> <td style="text-align: justify"><span style="font-size: 10pt"><i>Exclusive Call Option Agreement </i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Xinca and its stockholders, Zong Hui and Upward Software (Shanghai) Co., Ltd., have entered into an Exclusive Call Option Agreement with us. Under this agreement, the Xinca stockholders have irrevocably granted us (or our designee) an exclusive option to purchase, to the extent permitted under the laws of China, part or all of their equity interests in Xinca. According to the Exclusive Call Option Agreement, the purchase price shall be the minimum price permitted under applicable Chinese law at the time the share transfer occurs.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i><span style="text-decoration: underline">The Equity Purchase Agreements with SY Culture</span></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On April 14, 2024, we entered into a Equity Purchase Agreement with Hangzhou SY Culture Media Co. Ltd. (“SY Culture Purchase Agreement”), a domestic funded limited liability company registered in China (P.R.C). The SY Culture Purchase Agreement was entered into by our wholly-owned subsidiary and foreign enterprise, Gui Zhou Grand Smooth Technology Ltd. (“WFOE”), in which we exchanged <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20240413__20240414__srt--OwnershipAxis__custom--SYCultureMember_zgdJoptaKjZ4" title="Stock issued for acquisition, shares">600,000</span> shares of our restricted common stock for a <span id="xdx_905_eus-gaap--VariableInterestEntityOwnershipPercentage_dp_c20240413__20240414__srt--OwnershipAxis__custom--SYCultureMember_zguzuTbebXff" title="VIE percent interest owned">100</span>% equity in SY Culture.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 466667 0.80 4300000 1800000 1 600000 1 <p id="xdx_802_eus-gaap--SignificantAccountingPoliciesTextBlock_zlseyyFY84h3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Note 2      <span id="xdx_82F_z9vBSEGDI2z5">SUMMARY OF SIGNIFICANT ACCOUNTING POLICY</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84D_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zTpolT9wM5D9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_866_zKxsgrh4pRL6">Basis of Presentation</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the United States Securities and Exchange Commission (“SEC”) for interim financial information. Accordingly, these financial statements do not include all of the information and footnotes required for complete financial statements and should be read in conjunction with the audited consolidated financial statements and accompanying notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2024 filed with the SEC on May 6, 2025.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In the opinion of management, all adjustments (which include normal recurring adjustments) necessary to present a fair presentation of the Company’s unaudited condensed consolidated financial position as of March 31, 2025, its consolidated results of operations for the three months ended March 31, 2025, cash flows for the three months ended March 31, 2025 and change in equity for the three months ended March 31, 2025, as applicable, have been made. Operating results for the three months ended March 31, 2025 are not necessarily indicative of the operating results that may be expected for the year ending December 31, 2024 or any future periods.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_848_eus-gaap--ConcentrationRiskCreditRisk_zFOWn5KTh9zb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span id="xdx_86D_zmlfvsZkac91">Concentrations of Credit Risk</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Financial instruments that potentially expose the Company to concentrations of credit risk consist primarily of accounts receivable. The Company conducts credit evaluations of its customers and suppliers, and generally does not require collateral or other security from them. The Company evaluates its collection experience and long outstanding balances to determine the need for an allowance for doubtful accounts. The Company conducts periodic reviews of the financial condition and payment practices of its customers to minimize collection risk on accounts receivable.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">There were three customers who represent <span id="xdx_901_ecustom--ConcentrationRiskPercentage2_pip0_dp_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThreeCustomersMember_zmaQq6b56Ks5" title="Concentration risk">69.67</span>% of the Company’s total revenue for the three months ended March 31, 2024. There were four customers who represent <span id="xdx_90D_ecustom--ConcentrationRiskPercentage2_pip0_dp_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--FourCustomersMember_ztpBNOnVEBmb" title="Concentration risk">84.6</span>% of the Company’s total revenue for the three months ended March 31, 2025.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table sets forth a summary of single customers who represent 10% or more of the Company’s total accounts receivable, net:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_zAfldNYycrA2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICY (Details - Concentrations)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8B9_zD0EEWmSeUN1" style="display: none">Schedule of concentrations of credit risk</span></td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center">(Unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: center">(Audited)</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Percentage of the Company’s accounts receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: justify">Customer A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_904_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zzjgf8EK2m73" title="Concentration percentage">21.46</span>%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90D_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20240331__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zbcdME21ur3d" title="Concentration percentage">36.78</span>%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Customer B</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z00hgE0Hq0Ek" title="Concentration percentage">24.24</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20240331__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z59Ns8LqDsw" title="Concentration percentage">–</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer C</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zVIRsfGdVc19" title="Concentration percentage">18.41</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20240331__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zbseDiFrYBbg" title="Concentration percentage">–</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Customer D</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__srt--MajorCustomersAxis__custom--CustomerDMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zsUpB5OuZGD8" title="Concentration percentage">20.49</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20240331__srt--MajorCustomersAxis__custom--CustomerDMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zhDKESR7321f" title="Concentration percentage">–</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer E</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_ecustom--ConcentrationRiskPercentage2_dp0_c20250101__20250331__srt--MajorCustomersAxis__custom--CustomerEMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_znY8zX1RYTA6" title="Concentration percentage">–</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20240331__srt--MajorCustomersAxis__custom--CustomerEMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zcX8JOOdjmM3" title="Concentration percentage">17.82</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Customer F</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_905_ecustom--ConcentrationRiskPercentage2_dp0_c20250101__20250331__srt--MajorCustomersAxis__custom--CustomerFMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zccZtADSOV9g" title="Concentration percentage">–</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_900_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20240331__srt--MajorCustomersAxis__custom--CustomerFMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z5AlORBN5Ye9" title="Concentration percentage">15.07</span>%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_907_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__srt--MajorCustomersAxis__custom--AllCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zxewIKemVop2" title="Concentration percentage">84.6</span>%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_904_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20240331__srt--MajorCustomersAxis__custom--AllCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zFQo8Jig0XYd" title="Concentration percentage">69.67</span>%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table sets forth a summary of single suppliers who represent 10% or more of the Company’s total purchase:</p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center">(Unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: center">(Audited)</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Percentage of the Company’s purchase</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: justify">Supplier A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_906_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierAMember_zuOCZVKFVBXa" title="Concentration percentage">10.12</span>%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_906_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierAMember_zjS4aIYgZL55" title="Concentration percentage">–</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Supplier B</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierBMember_zLa3Ypv3AHO7" title="Concentration percentage">12.40</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierBMember_zMGivJjY6Ei9" title="Concentration percentage">–</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Supplier C</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierCMember_zHXxBf2cbZSh" title="Concentration percentage">17.60</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierCMember_z4U016mrXaWf" title="Concentration percentage">–</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Supplier D</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierDMember_zmx3ceCS9I18" title="Concentration percentage">11.96</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierDMember_ztAfhtzNjt67" title="Concentration percentage">–</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Supplier E</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_ecustom--ConcentrationRiskPercentage2_dp0_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierEMember_zlG6YXHEifc3" title="Concentration percentage">–</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierEMember_zJNIKIICWJ72" title="Concentration percentage">13.72</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Supplier F</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_ecustom--ConcentrationRiskPercentage2_dp0_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierFMember_zZz3I2SemNA" title="Concentration percentage">–</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierFMember_zmUIAXkyPDol" title="Concentration percentage">12.47</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Supplier G</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_ecustom--ConcentrationRiskPercentage2_dp0_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierGMember_zIAZGBvkHcck" title="Concentration percentage">–</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierGMember_zyAWf3Ijbbh7" title="Concentration percentage">12.85</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Supplier H</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_ecustom--ConcentrationRiskPercentage2_dp0_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierHMember_z9kOkPZliLx" title="Concentration percentage">–</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierHMember_zrR7YydiVSD1" title="Concentration percentage">11.24</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Supplier I</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90C_ecustom--ConcentrationRiskPercentage2_dp0_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierIMember_z5TLWiiFtlRh" title="Concentration percentage">–</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90B_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierIMember_zyPq9rbuIhQj" title="Concentration percentage">12.24</span>%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_906_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--AllSuppliersMember_znqUR6S1Latd" title="Concentration percentage">52.08</span>%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_907_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--AllSuppliersMember_zIsO5xVeKL1i" title="Concentration percentage">62.52</span>%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A6_zq76kM200bdl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p id="xdx_84D_eus-gaap--RevenueRecognitionPolicyTextBlock_z3EpNHO7nOF2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span id="xdx_868_zpnpbGB1H1Zi">Revenue Recognition</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 606, “Revenue from Contracts with Customers.”</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, the Company applies the following steps:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step 1: Identify the contract(s) with a customer</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step 2: Identify the performance obligations in the contract</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step 3: Determine the transaction price</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step 4: Allocate the transaction price to the performance obligation in the contract</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company mainly offers and generates revenue from the fish trading business, bento box and fruit and vegetable processing business, and E-commerce live streaming business. Revenue recognition policies are discussed as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Aquatic product trading revenue </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company engages in the trading of fish, primarily eels. Revenue is generated when the Company receives customer orders specifying product types and requirements. Upon receiving an order, the Company arranges the harvesting of the eels, inspects the products to ensure compliance with the customer’s specifications, and coordinates delivery. Revenue is recognized at a point in time when control of the goods is transferred to the customer, typically upon delivery, which is the point at which the performance obligation is satisfied.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Bento box and produce processing revenue </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company also operates a bento box and fresh produce processing business, primarily involving vegetables and fruits. The revenue recognition model for this segment is similar to the aquatic product trading business. Upon receiving customer orders, the Company processes and packages the required food or agricultural products, ensures product quality and conformity to order specifications, and arranges delivery. Revenue is recognized at a point in time, generally upon the transfer of the processed goods to the customer.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>E-commerce live-streaming commission revenue </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company acts as an agent in facilitating the sale of third-party products through live-streaming e-commerce platforms. The Company does not take control of the goods sold, and commission revenue is recognized on a net basis. Revenue is recognized at the point in time when the underlying product is sold and shipment is confirmed by the seller, which indicates the Company has fulfilled its performance obligation of facilitating the sale.<span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i> </i></b></p> <p id="xdx_846_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zq81aY3sgq9l" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span id="xdx_866_z5T0rF2Tlxig">Recent Accounting Pronouncements</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The FASB issued several updates during the period, none of these standards are either applicable to the Company or require adoption at a future date and none are expected to have a material impact on the consolidated financial statements upon adoption.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> <p id="xdx_84D_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zTpolT9wM5D9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_866_zKxsgrh4pRL6">Basis of Presentation</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the United States Securities and Exchange Commission (“SEC”) for interim financial information. Accordingly, these financial statements do not include all of the information and footnotes required for complete financial statements and should be read in conjunction with the audited consolidated financial statements and accompanying notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2024 filed with the SEC on May 6, 2025.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In the opinion of management, all adjustments (which include normal recurring adjustments) necessary to present a fair presentation of the Company’s unaudited condensed consolidated financial position as of March 31, 2025, its consolidated results of operations for the three months ended March 31, 2025, cash flows for the three months ended March 31, 2025 and change in equity for the three months ended March 31, 2025, as applicable, have been made. Operating results for the three months ended March 31, 2025 are not necessarily indicative of the operating results that may be expected for the year ending December 31, 2024 or any future periods.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_848_eus-gaap--ConcentrationRiskCreditRisk_zFOWn5KTh9zb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span id="xdx_86D_zmlfvsZkac91">Concentrations of Credit Risk</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Financial instruments that potentially expose the Company to concentrations of credit risk consist primarily of accounts receivable. The Company conducts credit evaluations of its customers and suppliers, and generally does not require collateral or other security from them. The Company evaluates its collection experience and long outstanding balances to determine the need for an allowance for doubtful accounts. The Company conducts periodic reviews of the financial condition and payment practices of its customers to minimize collection risk on accounts receivable.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">There were three customers who represent <span id="xdx_901_ecustom--ConcentrationRiskPercentage2_pip0_dp_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThreeCustomersMember_zmaQq6b56Ks5" title="Concentration risk">69.67</span>% of the Company’s total revenue for the three months ended March 31, 2024. There were four customers who represent <span id="xdx_90D_ecustom--ConcentrationRiskPercentage2_pip0_dp_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--FourCustomersMember_ztpBNOnVEBmb" title="Concentration risk">84.6</span>% of the Company’s total revenue for the three months ended March 31, 2025.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table sets forth a summary of single customers who represent 10% or more of the Company’s total accounts receivable, net:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_zAfldNYycrA2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICY (Details - Concentrations)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8B9_zD0EEWmSeUN1" style="display: none">Schedule of concentrations of credit risk</span></td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center">(Unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: center">(Audited)</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Percentage of the Company’s accounts receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: justify">Customer A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_904_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zzjgf8EK2m73" title="Concentration percentage">21.46</span>%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90D_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20240331__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zbcdME21ur3d" title="Concentration percentage">36.78</span>%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Customer B</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z00hgE0Hq0Ek" title="Concentration percentage">24.24</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20240331__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z59Ns8LqDsw" title="Concentration percentage">–</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer C</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zVIRsfGdVc19" title="Concentration percentage">18.41</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20240331__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zbseDiFrYBbg" title="Concentration percentage">–</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Customer D</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__srt--MajorCustomersAxis__custom--CustomerDMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zsUpB5OuZGD8" title="Concentration percentage">20.49</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20240331__srt--MajorCustomersAxis__custom--CustomerDMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zhDKESR7321f" title="Concentration percentage">–</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer E</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_ecustom--ConcentrationRiskPercentage2_dp0_c20250101__20250331__srt--MajorCustomersAxis__custom--CustomerEMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_znY8zX1RYTA6" title="Concentration percentage">–</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20240331__srt--MajorCustomersAxis__custom--CustomerEMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zcX8JOOdjmM3" title="Concentration percentage">17.82</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Customer F</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_905_ecustom--ConcentrationRiskPercentage2_dp0_c20250101__20250331__srt--MajorCustomersAxis__custom--CustomerFMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zccZtADSOV9g" title="Concentration percentage">–</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_900_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20240331__srt--MajorCustomersAxis__custom--CustomerFMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z5AlORBN5Ye9" title="Concentration percentage">15.07</span>%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_907_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__srt--MajorCustomersAxis__custom--AllCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zxewIKemVop2" title="Concentration percentage">84.6</span>%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_904_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20240331__srt--MajorCustomersAxis__custom--AllCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zFQo8Jig0XYd" title="Concentration percentage">69.67</span>%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table sets forth a summary of single suppliers who represent 10% or more of the Company’s total purchase:</p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center">(Unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: center">(Audited)</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Percentage of the Company’s purchase</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: justify">Supplier A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_906_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierAMember_zuOCZVKFVBXa" title="Concentration percentage">10.12</span>%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_906_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierAMember_zjS4aIYgZL55" title="Concentration percentage">–</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Supplier B</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierBMember_zLa3Ypv3AHO7" title="Concentration percentage">12.40</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierBMember_zMGivJjY6Ei9" title="Concentration percentage">–</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Supplier C</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierCMember_zHXxBf2cbZSh" title="Concentration percentage">17.60</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierCMember_z4U016mrXaWf" title="Concentration percentage">–</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Supplier D</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierDMember_zmx3ceCS9I18" title="Concentration percentage">11.96</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierDMember_ztAfhtzNjt67" title="Concentration percentage">–</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Supplier E</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_ecustom--ConcentrationRiskPercentage2_dp0_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierEMember_zlG6YXHEifc3" title="Concentration percentage">–</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierEMember_zJNIKIICWJ72" title="Concentration percentage">13.72</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Supplier F</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_ecustom--ConcentrationRiskPercentage2_dp0_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierFMember_zZz3I2SemNA" title="Concentration percentage">–</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierFMember_zmUIAXkyPDol" title="Concentration percentage">12.47</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Supplier G</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_ecustom--ConcentrationRiskPercentage2_dp0_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierGMember_zIAZGBvkHcck" title="Concentration percentage">–</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierGMember_zyAWf3Ijbbh7" title="Concentration percentage">12.85</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Supplier H</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_ecustom--ConcentrationRiskPercentage2_dp0_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierHMember_z9kOkPZliLx" title="Concentration percentage">–</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierHMember_zrR7YydiVSD1" title="Concentration percentage">11.24</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Supplier I</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90C_ecustom--ConcentrationRiskPercentage2_dp0_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierIMember_z5TLWiiFtlRh" title="Concentration percentage">–</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90B_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierIMember_zyPq9rbuIhQj" title="Concentration percentage">12.24</span>%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_906_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--AllSuppliersMember_znqUR6S1Latd" title="Concentration percentage">52.08</span>%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_907_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--AllSuppliersMember_zIsO5xVeKL1i" title="Concentration percentage">62.52</span>%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A6_zq76kM200bdl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> 0.6967 0.846 <table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_zAfldNYycrA2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICY (Details - Concentrations)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8B9_zD0EEWmSeUN1" style="display: none">Schedule of concentrations of credit risk</span></td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center">(Unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: center">(Audited)</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Percentage of the Company’s accounts receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: justify">Customer A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_904_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zzjgf8EK2m73" title="Concentration percentage">21.46</span>%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90D_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20240331__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zbcdME21ur3d" title="Concentration percentage">36.78</span>%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Customer B</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z00hgE0Hq0Ek" title="Concentration percentage">24.24</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20240331__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z59Ns8LqDsw" title="Concentration percentage">–</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer C</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zVIRsfGdVc19" title="Concentration percentage">18.41</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20240331__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zbseDiFrYBbg" title="Concentration percentage">–</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Customer D</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__srt--MajorCustomersAxis__custom--CustomerDMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zsUpB5OuZGD8" title="Concentration percentage">20.49</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20240331__srt--MajorCustomersAxis__custom--CustomerDMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zhDKESR7321f" title="Concentration percentage">–</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Customer E</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_ecustom--ConcentrationRiskPercentage2_dp0_c20250101__20250331__srt--MajorCustomersAxis__custom--CustomerEMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_znY8zX1RYTA6" title="Concentration percentage">–</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20240331__srt--MajorCustomersAxis__custom--CustomerEMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zcX8JOOdjmM3" title="Concentration percentage">17.82</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Customer F</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_905_ecustom--ConcentrationRiskPercentage2_dp0_c20250101__20250331__srt--MajorCustomersAxis__custom--CustomerFMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zccZtADSOV9g" title="Concentration percentage">–</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_900_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20240331__srt--MajorCustomersAxis__custom--CustomerFMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z5AlORBN5Ye9" title="Concentration percentage">15.07</span>%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_907_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__srt--MajorCustomersAxis__custom--AllCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zxewIKemVop2" title="Concentration percentage">84.6</span>%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_904_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20240331__srt--MajorCustomersAxis__custom--AllCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zFQo8Jig0XYd" title="Concentration percentage">69.67</span>%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table sets forth a summary of single suppliers who represent 10% or more of the Company’s total purchase:</p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center">(Unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: center">(Audited)</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Percentage of the Company’s purchase</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: justify">Supplier A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_906_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierAMember_zuOCZVKFVBXa" title="Concentration percentage">10.12</span>%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_906_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierAMember_zjS4aIYgZL55" title="Concentration percentage">–</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Supplier B</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierBMember_zLa3Ypv3AHO7" title="Concentration percentage">12.40</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierBMember_zMGivJjY6Ei9" title="Concentration percentage">–</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Supplier C</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierCMember_zHXxBf2cbZSh" title="Concentration percentage">17.60</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierCMember_z4U016mrXaWf" title="Concentration percentage">–</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Supplier D</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierDMember_zmx3ceCS9I18" title="Concentration percentage">11.96</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierDMember_ztAfhtzNjt67" title="Concentration percentage">–</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Supplier E</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_ecustom--ConcentrationRiskPercentage2_dp0_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierEMember_zlG6YXHEifc3" title="Concentration percentage">–</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierEMember_zJNIKIICWJ72" title="Concentration percentage">13.72</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Supplier F</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_ecustom--ConcentrationRiskPercentage2_dp0_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierFMember_zZz3I2SemNA" title="Concentration percentage">–</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierFMember_zmUIAXkyPDol" title="Concentration percentage">12.47</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Supplier G</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_ecustom--ConcentrationRiskPercentage2_dp0_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierGMember_zIAZGBvkHcck" title="Concentration percentage">–</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierGMember_zyAWf3Ijbbh7" title="Concentration percentage">12.85</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Supplier H</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_ecustom--ConcentrationRiskPercentage2_dp0_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierHMember_z9kOkPZliLx" title="Concentration percentage">–</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierHMember_zrR7YydiVSD1" title="Concentration percentage">11.24</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Supplier I</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90C_ecustom--ConcentrationRiskPercentage2_dp0_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierIMember_z5TLWiiFtlRh" title="Concentration percentage">–</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90B_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--SupplierIMember_zyPq9rbuIhQj" title="Concentration percentage">12.24</span>%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_906_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--AllSuppliersMember_znqUR6S1Latd" title="Concentration percentage">52.08</span>%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_907_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--MajorCustomersAxis__custom--AllSuppliersMember_zIsO5xVeKL1i" title="Concentration percentage">62.52</span>%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 0.2146 0.3678 0.2424 0 0.1841 0 0.2049 0 0 0.1782 0 0.1507 0.846 0.6967 0.1012 0 0.1240 0 0.1760 0 0.1196 0 0 0.1372 0 0.1247 0 0.1285 0 0.1124 0 0.1224 0.5208 0.6252 <p id="xdx_84D_eus-gaap--RevenueRecognitionPolicyTextBlock_z3EpNHO7nOF2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span id="xdx_868_zpnpbGB1H1Zi">Revenue Recognition</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 606, “Revenue from Contracts with Customers.”</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, the Company applies the following steps:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step 1: Identify the contract(s) with a customer</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step 2: Identify the performance obligations in the contract</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step 3: Determine the transaction price</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step 4: Allocate the transaction price to the performance obligation in the contract</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company mainly offers and generates revenue from the fish trading business, bento box and fruit and vegetable processing business, and E-commerce live streaming business. Revenue recognition policies are discussed as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Aquatic product trading revenue </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company engages in the trading of fish, primarily eels. Revenue is generated when the Company receives customer orders specifying product types and requirements. Upon receiving an order, the Company arranges the harvesting of the eels, inspects the products to ensure compliance with the customer’s specifications, and coordinates delivery. Revenue is recognized at a point in time when control of the goods is transferred to the customer, typically upon delivery, which is the point at which the performance obligation is satisfied.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Bento box and produce processing revenue </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company also operates a bento box and fresh produce processing business, primarily involving vegetables and fruits. The revenue recognition model for this segment is similar to the aquatic product trading business. Upon receiving customer orders, the Company processes and packages the required food or agricultural products, ensures product quality and conformity to order specifications, and arranges delivery. Revenue is recognized at a point in time, generally upon the transfer of the processed goods to the customer.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>E-commerce live-streaming commission revenue </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company acts as an agent in facilitating the sale of third-party products through live-streaming e-commerce platforms. The Company does not take control of the goods sold, and commission revenue is recognized on a net basis. Revenue is recognized at the point in time when the underlying product is sold and shipment is confirmed by the seller, which indicates the Company has fulfilled its performance obligation of facilitating the sale.<span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i> </i></b></p> <p id="xdx_846_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zq81aY3sgq9l" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span id="xdx_866_z5T0rF2Tlxig">Recent Accounting Pronouncements</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The FASB issued several updates during the period, none of these standards are either applicable to the Company or require adoption at a future date and none are expected to have a material impact on the consolidated financial statements upon adoption.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> <p id="xdx_80D_eus-gaap--AccountsAndNontradeReceivableTextBlock_zdM99fhR4jZ5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 3     <span id="xdx_823_zlbrfqM0KsHe">ACCOUNTS RECEIVABLE</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of March 31, 2025 and December 31, 2024, accounts receivable consisted of the following:</p> <table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_zUqDYvTfXkGj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ACCOUNTS RECEIVABLE, NET (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8B4_zRsA1fOaZYWl" style="display: none">Schedule of accounts receivable</span></td> <td> </td> <td colspan="2" id="xdx_492_20250331_zCjJz5WQ1Lh3" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" id="xdx_494_20241231_zTEfyuDDLHI" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31, <br/> 2025</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31, <br/> 2024</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Unaudited)</b></span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Audited)</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr id="xdx_409_eus-gaap--AccountsReceivableGross_iI_pp0p0_maARNCz8j7_zhLoGjYXQ2oi" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; width: 66%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts receivable</span></td> <td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 13%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">134,106</span></td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 13%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">144,509</span></td> <td style="padding-bottom: 1pt; width: 1%"> </td></tr> <tr id="xdx_406_eus-gaap--AccountsReceivableNetCurrent_iTI_pp0p0_mtARNCz8j7_zzS2vdkdfvX4" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Total</b></span></td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">134,106</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">144,509</span></td> <td> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_zUqDYvTfXkGj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ACCOUNTS RECEIVABLE, NET (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8B4_zRsA1fOaZYWl" style="display: none">Schedule of accounts receivable</span></td> <td> </td> <td colspan="2" id="xdx_492_20250331_zCjJz5WQ1Lh3" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" id="xdx_494_20241231_zTEfyuDDLHI" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31, <br/> 2025</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31, <br/> 2024</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Unaudited)</b></span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Audited)</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr id="xdx_409_eus-gaap--AccountsReceivableGross_iI_pp0p0_maARNCz8j7_zhLoGjYXQ2oi" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; width: 66%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts receivable</span></td> <td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 13%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">134,106</span></td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 13%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">144,509</span></td> <td style="padding-bottom: 1pt; width: 1%"> </td></tr> <tr id="xdx_406_eus-gaap--AccountsReceivableNetCurrent_iTI_pp0p0_mtARNCz8j7_zzS2vdkdfvX4" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Total</b></span></td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">134,106</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">144,509</span></td> <td> </td></tr> </table> 134106 144509 134106 144509 <p id="xdx_805_eus-gaap--InventoryDisclosureTextBlock_z1bMBA532iZ2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 4      <span id="xdx_823_zdNlCFameRVl">INVENTORIES</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of March 31, 2025 and December 31, 2024, inventories consisted of the following:</p> <table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zvQpiudYHid8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INVENTORIES (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8B1_zN2JNrQVTXLj" style="display: none">Schedule of inventories</span></td><td> </td> <td colspan="2" id="xdx_493_20250331_zXNmlBAxX7Wd" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_493_20241231_zfSwv502h3sb" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Audited)</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr id="xdx_406_eus-gaap--InventoryRawMaterialsNetOfReserves_iI_pp0p0_d0_maINzpAZ_zfe8fvsJQP5a" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; width: 66%; text-align: justify">Raw materials</td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: black 1pt solid; width: 1%"> </td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">9,608</td><td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: black 1pt solid; width: 1%"> </td><td style="border-bottom: black 1pt solid; text-align: right; width: 13%">–</td><td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--InventoryNet_iTI_pp0p0_d0_mtINzpAZ_z34GCQ7LUgek" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">9,608</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zvQpiudYHid8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INVENTORIES (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8B1_zN2JNrQVTXLj" style="display: none">Schedule of inventories</span></td><td> </td> <td colspan="2" id="xdx_493_20250331_zXNmlBAxX7Wd" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_493_20241231_zfSwv502h3sb" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Audited)</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr id="xdx_406_eus-gaap--InventoryRawMaterialsNetOfReserves_iI_pp0p0_d0_maINzpAZ_zfe8fvsJQP5a" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; width: 66%; text-align: justify">Raw materials</td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: black 1pt solid; width: 1%"> </td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">9,608</td><td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: black 1pt solid; width: 1%"> </td><td style="border-bottom: black 1pt solid; text-align: right; width: 13%">–</td><td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--InventoryNet_iTI_pp0p0_d0_mtINzpAZ_z34GCQ7LUgek" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">9,608</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 9608 0 9608 0 <p id="xdx_80F_ecustom--AdvanceToSuppliersTextBlock_zw1zY4wxRvU3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 5     <span id="xdx_828_zy7dG1aADeU3">ADVANCE TO SUPPLIERS</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Balances of advances to suppliers were $<span id="xdx_909_eus-gaap--AccountsAndOtherReceivablesNetCurrent_pp0p0_c20250331_zUpO1DA6JTU" title="Advances to suppliers">1,732</span> and $<span id="xdx_90F_eus-gaap--AccountsAndOtherReceivablesNetCurrent_pp0p0_c20241231_zD6TJhkqAy68" title="Advances to suppliers">8,404</span> as of March 31, 2025 and December 31, 2024, respectively, which represented prepayments to suppliers for raw materials.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> 1732 8404 <p id="xdx_807_eus-gaap--OtherCurrentAssetsTextBlock_zbUovfyzZTYf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 6      <span id="xdx_826_zn98fzs7yiS3">PREPAID EXPENSES AND OTHER ASSETS, NET</span></b></p> <table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_zDpwQIl8F1ll" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PREPAID EXPENSES AND OTHER ASSETS, NET (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8B5_ztl9IoGPwocf" style="display: none">Schedule of prepaid expenses and other assets</span></td><td> </td> <td colspan="2" id="xdx_49D_20250331_zHleuMktatD1" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_491_20241231_zmrQ7aZ7IFPe" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Audited)</b></span></td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr id="xdx_409_eus-gaap--PrepaidExpenseCurrent_iI_zTujC3vWw8w2" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Prepaid Expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">41,623</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">43,158</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--PrepaidExpenseAndOtherAssets_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Other receivables from third party</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">556,576</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">600,011</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Prepaid expenses and other assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">598,199</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">643,169</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Other receivables as of March 31, 2025 and December 31, 2024 were $<span id="xdx_906_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_c20250331_zfqIuLpsB65h" title="Other receivables">598,199</span> and $<span id="xdx_907_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_c20241231_zgiJ2P1hbPSk" title="Other receivables">643,169</span>, respectively. Other receivables include e-commerce live stream receivables for goods and e-commerce sales deposit.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Other receivables from third parties primarily consist of amount due from third parties of $<span id="xdx_90B_eus-gaap--PrepaidExpenseAndOtherAssets_iI_c20250331__us-gaap--BalanceSheetLocationAxis__custom--DueFromThirdPartiesMember_zeHWYqx9sYZd" title="Other receivables from third party">345,980</span>, e-commerce live stream sales deposits of $<span id="xdx_909_eus-gaap--PrepaidExpenseAndOtherAssets_iI_c20250331__us-gaap--BalanceSheetLocationAxis__custom--ECommerceLiveStreamSalesDepositsMember_zivhs4FahJ33" title="Other receivables from third party">5,487</span>, and outstanding loans to certain employees totaling $<span id="xdx_900_eus-gaap--PrepaidExpenseAndOtherAssets_iI_c20250331__us-gaap--BalanceSheetLocationAxis__custom--XincaEmployeeLoansMember_zeP75GBwalN6" title="Other receivables from third party">15,326</span> from Xinca and $<span id="xdx_908_eus-gaap--PrepaidExpenseAndOtherAssets_iI_c20250331__us-gaap--BalanceSheetLocationAxis__custom--SYMediaDepositsMember_zJ7ZvtDc47Xd" title="Other receivables from third party">187,646</span> from SY Media, related to the Company’s participation in live stream events. These receivables are expected to be collected within normal payment cycles and are considered part of ongoing operations. Additionally, $<span id="xdx_904_eus-gaap--PrepaidExpenseAndOtherAssets_iI_c20250331__us-gaap--BalanceSheetLocationAxis__custom--PriorYearReceivablesFromGZGSIMember_zHE3Lnql9Pfh" title="Other receivables from third party">1,106</span> relates to prior-year receivables from GZ GSI for fish sales in China. Management does not expect any collection issues.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_zDpwQIl8F1ll" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PREPAID EXPENSES AND OTHER ASSETS, NET (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8B5_ztl9IoGPwocf" style="display: none">Schedule of prepaid expenses and other assets</span></td><td> </td> <td colspan="2" id="xdx_49D_20250331_zHleuMktatD1" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_491_20241231_zmrQ7aZ7IFPe" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Audited)</b></span></td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr id="xdx_409_eus-gaap--PrepaidExpenseCurrent_iI_zTujC3vWw8w2" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Prepaid Expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">41,623</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">43,158</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--PrepaidExpenseAndOtherAssets_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Other receivables from third party</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">556,576</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">600,011</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Prepaid expenses and other assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">598,199</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">643,169</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 41623 43158 556576 600011 598199 643169 598199 643169 345980 5487 15326 187646 1106 <p id="xdx_805_eus-gaap--FairValueDisclosuresTextBlock_zErHGRRZnv5a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 7      <span id="xdx_823_zdVRtO307U1">FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The fair value of each investment in equity instrument to be measured at fair value through profit or loss is as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--ScheduleOfServicingAssetsAtFairValueTextBlock_zZmSGUdrUW53" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8BE_zroMbByNTaV4" style="display: none">Schedule of financial assets at fair value through profit or loss</span></td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: justify"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Audited)</b></span></td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify">Financial assets mandatorily measured at fair value through profit or loss</td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify; padding-bottom: 1pt">Funds</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right"><span id="xdx_90B_eus-gaap--AssetsFairValueDisclosure_iI_d0_c20250331__us-gaap--FinancialInstrumentAxis__custom--FundsMember_zxsUSfcwuPZj" title="Fair value of financial asset">–</span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right"><span id="xdx_908_eus-gaap--AssetsFairValueDisclosure_iI_c20241231__us-gaap--FinancialInstrumentAxis__custom--FundsMember_zIJ6kspDsUoj" title="Fair value of financial asset">210</span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90A_eus-gaap--AssetsFairValueDisclosure_iI_d0_c20250331_zSnM0EERJx4l" title="Fair value of financial asset">–</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_907_eus-gaap--AssetsFairValueDisclosure_iI_c20241231_zpyFTFoDEdX" title="Fair value of financial asset">210</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--AssetsFairValueDisclosure_iI_d0_c20250331__us-gaap--FinancialInstrumentPerformanceStatusAxis__custom--CurrentMember_z6IGm96bPSYa" title="Fair value of financial asset">–</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--AssetsFairValueDisclosure_iI_c20241231__us-gaap--FinancialInstrumentPerformanceStatusAxis__custom--CurrentMember_zX7Gj3H5ZDNa" title="Fair value of financial asset">210</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Non-Current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--AssetsFairValueDisclosure_iI_d0_c20250331__us-gaap--FinancialInstrumentPerformanceStatusAxis__custom--NoncurrentMember_zWY7fAYJh9qf" title="Fair value of financial asset">–</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--AssetsFairValueDisclosure_iI_d0_c20241231__us-gaap--FinancialInstrumentPerformanceStatusAxis__custom--NoncurrentMember_zuf6hgaT8yf8" title="Fair value of financial asset">–</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_904_eus-gaap--AssetsFairValueDisclosure_iI_d0_c20250331_zEZ8muNpmBvf" title="Fair value of financial asset">–</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90B_eus-gaap--AssetsFairValueDisclosure_iI_c20241231_zTnZVvXO9cFk" title="Fair value of financial asset">210</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Net gain on disposal of financial assets at FVTPL of $<span id="xdx_90D_eus-gaap--GainLossOnDispositionOfOtherFinancialAssets_pp0p0_c20250101__20250331_zBWo7PAVjyG5">3</span> was recognized in the consolidated statement of profit or loss for the period ended March 31, 2025.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2024, no financial assets at fair value through profit or loss were pledged with banks as collaterals.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--ScheduleOfServicingAssetsAtFairValueTextBlock_zZmSGUdrUW53" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8BE_zroMbByNTaV4" style="display: none">Schedule of financial assets at fair value through profit or loss</span></td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: justify"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Audited)</b></span></td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify">Financial assets mandatorily measured at fair value through profit or loss</td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify; padding-bottom: 1pt">Funds</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right"><span id="xdx_90B_eus-gaap--AssetsFairValueDisclosure_iI_d0_c20250331__us-gaap--FinancialInstrumentAxis__custom--FundsMember_zxsUSfcwuPZj" title="Fair value of financial asset">–</span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right"><span id="xdx_908_eus-gaap--AssetsFairValueDisclosure_iI_c20241231__us-gaap--FinancialInstrumentAxis__custom--FundsMember_zIJ6kspDsUoj" title="Fair value of financial asset">210</span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90A_eus-gaap--AssetsFairValueDisclosure_iI_d0_c20250331_zSnM0EERJx4l" title="Fair value of financial asset">–</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_907_eus-gaap--AssetsFairValueDisclosure_iI_c20241231_zpyFTFoDEdX" title="Fair value of financial asset">210</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--AssetsFairValueDisclosure_iI_d0_c20250331__us-gaap--FinancialInstrumentPerformanceStatusAxis__custom--CurrentMember_z6IGm96bPSYa" title="Fair value of financial asset">–</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--AssetsFairValueDisclosure_iI_c20241231__us-gaap--FinancialInstrumentPerformanceStatusAxis__custom--CurrentMember_zX7Gj3H5ZDNa" title="Fair value of financial asset">210</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Non-Current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--AssetsFairValueDisclosure_iI_d0_c20250331__us-gaap--FinancialInstrumentPerformanceStatusAxis__custom--NoncurrentMember_zWY7fAYJh9qf" title="Fair value of financial asset">–</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--AssetsFairValueDisclosure_iI_d0_c20241231__us-gaap--FinancialInstrumentPerformanceStatusAxis__custom--NoncurrentMember_zuf6hgaT8yf8" title="Fair value of financial asset">–</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_904_eus-gaap--AssetsFairValueDisclosure_iI_d0_c20250331_zEZ8muNpmBvf" title="Fair value of financial asset">–</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90B_eus-gaap--AssetsFairValueDisclosure_iI_c20241231_zTnZVvXO9cFk" title="Fair value of financial asset">210</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 0 210 0 210 0 210 0 0 0 210 3 <p id="xdx_804_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zZafaZM5CUni" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 8      <span id="xdx_822_zwnLv8OxNwR2">PROPERTY AND EQUIPMENT, NET</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of March 31, 2025 and December 31, 2024, property and equipment consisted of the following:</p> <table cellpadding="0" cellspacing="0" id="xdx_88B_eus-gaap--PropertyPlantAndEquipmentTextBlock_ztQ0howll2wg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PROPERTY AND EQUIPMENT, NET (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B2_zFF8jOodKBX1" style="display: none">Schedule of property and equipment</span></td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Audited)</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Land</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20250331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandMember_zLsYTG008Gkj" style="width: 13%; text-align: right" title="Property and equipment, gross">877,870</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandMember_zuVqKUojAAub" style="width: 13%; text-align: right" title="Property and equipment, gross">877,870</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Equipment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20250331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_z5YRMicPGzi9" style="text-align: right" title="Property and equipment, gross">901,356</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_zv7dsR0ZFPg5" style="text-align: right" title="Property and equipment, gross">911,280</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Less: Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20250331_zRHUsSlZndOe" style="border-bottom: Black 1pt solid; text-align: right" title="Less: Accumulated depreciation">(437,166</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20241231_z1XPiCgLYwPl" style="border-bottom: Black 1pt solid; text-align: right" title="Less: Accumulated depreciation">(397,305</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Property and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentNet_pp0p0_c20250331_znUfmTxTCYac" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net">1,342,060</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentNet_pp0p0_c20241231_zyGRc4e7jcHb" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net">1,391,845</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Depreciation expenses for the three months ended March 31, 2025 and 2024 were $<span id="xdx_909_eus-gaap--Depreciation_pp0p0_c20250101__20250331_z21R1Nz9sGsa" title="Depreciation expense">33,674</span> and $<span id="xdx_908_eus-gaap--Depreciation_pp0p0_c20240101__20240331_zShU0VnkfkO2" title="Depreciation expense">22,559</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_88B_eus-gaap--PropertyPlantAndEquipmentTextBlock_ztQ0howll2wg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PROPERTY AND EQUIPMENT, NET (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B2_zFF8jOodKBX1" style="display: none">Schedule of property and equipment</span></td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Audited)</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Land</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20250331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandMember_zLsYTG008Gkj" style="width: 13%; text-align: right" title="Property and equipment, gross">877,870</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandMember_zuVqKUojAAub" style="width: 13%; text-align: right" title="Property and equipment, gross">877,870</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Equipment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20250331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_z5YRMicPGzi9" style="text-align: right" title="Property and equipment, gross">901,356</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_zv7dsR0ZFPg5" style="text-align: right" title="Property and equipment, gross">911,280</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Less: Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20250331_zRHUsSlZndOe" style="border-bottom: Black 1pt solid; text-align: right" title="Less: Accumulated depreciation">(437,166</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20241231_z1XPiCgLYwPl" style="border-bottom: Black 1pt solid; text-align: right" title="Less: Accumulated depreciation">(397,305</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Property and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentNet_pp0p0_c20250331_znUfmTxTCYac" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net">1,342,060</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentNet_pp0p0_c20241231_zyGRc4e7jcHb" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net">1,391,845</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 877870 877870 901356 911280 437166 397305 1342060 1391845 33674 22559 <p id="xdx_800_eus-gaap--GoodwillAndIntangibleAssetsDisclosureTextBlock_zT1Xu0heiTbg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Note 9     <span id="xdx_82C_zEiwYJFKPkdc">GOODWILL AND OTHER INTANGIBLE ASSETS</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of March 31, 2025 and December 31, 2024, goodwill consisted of the following:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Goodwill</b></p> <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfGoodwillTextBlock_zoGFEtxvVsQ4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - GOODWILL AND OTHER INTANGIBLE ASSETS GOODWILL (Details - Goodwill)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B9_zzAMj9DUxVq6" style="display: none">Schedule of goodwill</span></td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Audited)</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Goodwill - Meixin</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--Goodwill_iI_pp0p0_c20250331__dei--LegalEntityAxis__custom--MeixinMember_zuDMMkSLOFk1" style="width: 13%; text-align: right" title="Goodwill">3,905,735</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--Goodwill_pp0p0_c20241231__dei--LegalEntityAxis__custom--MeixinMember_zGPGVEjESalc" style="width: 13%; text-align: right" title="Goodwill">3,905,735</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Goodwill - Xinca</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--Goodwill_iI_pp0p0_c20250331__dei--LegalEntityAxis__custom--XincaMember_zTxiN0wcH7Sd" style="text-align: right" title="Goodwill">1,351,703</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--Goodwill_iI_pp0p0_c20241231__dei--LegalEntityAxis__custom--XincaMember_zIoXVg8Pz5B4" style="text-align: right" title="Goodwill">1,351,703</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Goodwill - SY Media</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--Goodwill_iI_pp0p0_c20250331__dei--LegalEntityAxis__custom--SYMediaMember_zCiFNOjhJRx7" style="text-align: right" title="Goodwill">230,015</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--Goodwill_iI_pp0p0_c20241231__dei--LegalEntityAxis__custom--SYMediaMember_z7mZavDiDuGk" style="text-align: right" title="Goodwill">230,015</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Less: Impairment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--GoodwillImpairedAccumulatedImpairmentLoss_iNI_pp0p0_di_c20250331_zTn20Jt5Ixcj" style="border-bottom: Black 1pt solid; text-align: right" title="Less: Impairment">(3,409,725</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--GoodwillImpairedAccumulatedImpairmentLoss_iNI_pp0p0_di_c20241231_zlxiG5dQ7saf" style="border-bottom: Black 1pt solid; text-align: right" title="Less: Impairment">(3,409,725</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Goodwill, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eus-gaap--Goodwill_iI_c20250331_zQulj8QriTkg" style="border-bottom: Black 2.5pt double; text-align: right" title="Goodwill">2,077,728</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eus-gaap--Goodwill_iI_c20241231_zR1RfnXiuce4" style="border-bottom: Black 2.5pt double; text-align: right" title="Goodwill">2,077,728</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A8_z2sK5ACFKjx4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Customer relations</b></p> <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zVFvQJBnUqQ9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - GOODWILL AND OTHER INTANGIBLE ASSETS GOODWILL (Details - Customer relations)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B8_z4Yg2sALJbA" style="display: none">Schedule of customer relations</span></td> <td> </td> <td colspan="2" id="xdx_49D_20250331_zkyIL1EvNL4d" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" id="xdx_496_20241231_zYMuUQleD1C9" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31,</b></span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31,</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2025</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2024</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Unaudited)</b></span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Audited)</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_zJDaVtYEEje8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Acquisitions</span></td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">135,325</span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">135,325</span></td> <td style="width: 1%"> </td></tr> <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_zG2i5HLvrdDl" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Less: Accumulated amortization</span></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(41,576</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(37,500</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_z2zSQEOOCxY2" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Customer relations, net</b></span></td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">93,749</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">97,825</span></td> <td> </td></tr> </table> <p id="xdx_8A1_z9aTKSOGCOPb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfGoodwillTextBlock_zoGFEtxvVsQ4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - GOODWILL AND OTHER INTANGIBLE ASSETS GOODWILL (Details - Goodwill)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B9_zzAMj9DUxVq6" style="display: none">Schedule of goodwill</span></td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Audited)</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Goodwill - Meixin</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--Goodwill_iI_pp0p0_c20250331__dei--LegalEntityAxis__custom--MeixinMember_zuDMMkSLOFk1" style="width: 13%; text-align: right" title="Goodwill">3,905,735</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--Goodwill_pp0p0_c20241231__dei--LegalEntityAxis__custom--MeixinMember_zGPGVEjESalc" style="width: 13%; text-align: right" title="Goodwill">3,905,735</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Goodwill - Xinca</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--Goodwill_iI_pp0p0_c20250331__dei--LegalEntityAxis__custom--XincaMember_zTxiN0wcH7Sd" style="text-align: right" title="Goodwill">1,351,703</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--Goodwill_iI_pp0p0_c20241231__dei--LegalEntityAxis__custom--XincaMember_zIoXVg8Pz5B4" style="text-align: right" title="Goodwill">1,351,703</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Goodwill - SY Media</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--Goodwill_iI_pp0p0_c20250331__dei--LegalEntityAxis__custom--SYMediaMember_zCiFNOjhJRx7" style="text-align: right" title="Goodwill">230,015</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--Goodwill_iI_pp0p0_c20241231__dei--LegalEntityAxis__custom--SYMediaMember_z7mZavDiDuGk" style="text-align: right" title="Goodwill">230,015</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Less: Impairment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--GoodwillImpairedAccumulatedImpairmentLoss_iNI_pp0p0_di_c20250331_zTn20Jt5Ixcj" style="border-bottom: Black 1pt solid; text-align: right" title="Less: Impairment">(3,409,725</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--GoodwillImpairedAccumulatedImpairmentLoss_iNI_pp0p0_di_c20241231_zlxiG5dQ7saf" style="border-bottom: Black 1pt solid; text-align: right" title="Less: Impairment">(3,409,725</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Goodwill, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eus-gaap--Goodwill_iI_c20250331_zQulj8QriTkg" style="border-bottom: Black 2.5pt double; text-align: right" title="Goodwill">2,077,728</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eus-gaap--Goodwill_iI_c20241231_zR1RfnXiuce4" style="border-bottom: Black 2.5pt double; text-align: right" title="Goodwill">2,077,728</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 3905735 3905735 1351703 1351703 230015 230015 3409725 3409725 2077728 2077728 <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zVFvQJBnUqQ9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - GOODWILL AND OTHER INTANGIBLE ASSETS GOODWILL (Details - Customer relations)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B8_z4Yg2sALJbA" style="display: none">Schedule of customer relations</span></td> <td> </td> <td colspan="2" id="xdx_49D_20250331_zkyIL1EvNL4d" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" id="xdx_496_20241231_zYMuUQleD1C9" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31,</b></span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31,</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2025</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2024</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Unaudited)</b></span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Audited)</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_zJDaVtYEEje8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Acquisitions</span></td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">135,325</span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">135,325</span></td> <td style="width: 1%"> </td></tr> <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_zG2i5HLvrdDl" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Less: Accumulated amortization</span></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(41,576</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(37,500</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_z2zSQEOOCxY2" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Customer relations, net</b></span></td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">93,749</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">97,825</span></td> <td> </td></tr> </table> 135325 135325 41576 37500 93749 97825 <p id="xdx_80A_eus-gaap--DebtDisclosureTextBlock_zkAVQdrogdM1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Note 10      <span id="xdx_827_zo9lYkMPw6E6"> OTHER BORROWINGS</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Others loans consisted of the following:</p> <table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfDebtTableTextBlock_zY7G5dAk9iBg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - OTHER BORROWINGS (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B8_zPy8nBijmeXd" style="display: none">Schedule of other loans</span></td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Audited)</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: left; padding-bottom: 1pt">Secured car loan from CITIC Bank wholly repayable</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--OtherLongTermDebt_iI_pp0p0_c20250331__us-gaap--DebtInstrumentAxis__custom--CITICCarLoanMember_z6hS0nVnu962" style="border-bottom: Black 1pt solid; width: 13%; text-align: right" title="Others loans current">28,868</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--OtherLongTermDebt_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--CITICCarLoanMember_zbi6hHFy5V1j" style="border-bottom: Black 1pt solid; width: 13%; text-align: right" title="Others loans current">30,417</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Total secured car loan wholly repayable within 1 year</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--OtherLongTermDebtCurrent_iI_pp0p0_c20250331__us-gaap--DebtInstrumentAxis__custom--CITICCarLoanMember_zARxaseIFqd9" style="text-align: right" title="Total others loans current">28,868</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--OtherLongTermDebtCurrent_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--CITICCarLoanMember_z0OSA6GpE8dk" style="text-align: right" title="Total others loans current">6,631</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Secured car loan from CITIC Bank wholly repayable more than 1 year</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--OtherLongTermDebtNoncurrent_iI_pp0p0_d0_c20250331__us-gaap--DebtInstrumentAxis__custom--CITICCarLoanMember_zFamElZsgcj6" style="border-bottom: Black 1pt solid; text-align: right" title="Others loans noncurrent">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--OtherLongTermDebtNoncurrent_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--CITICCarLoanMember_zWO4SrWVIK9i" style="border-bottom: Black 1pt solid; text-align: right" title="Others loans noncurrent">23,786</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--OtherLongTermDebtNoncurrent_iI_pp0p0_c20250331_zs4DyBtG393l" style="border-bottom: Black 2.5pt double; text-align: right" title="Total others loans noncurrent">28,868</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--OtherLongTermDebtNoncurrent_iI_pp0p0_c20241231_zWUv3pyVpebg" style="border-bottom: Black 2.5pt double; text-align: right" title="Total others loans noncurrent">30,417</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfDebtTableTextBlock_zY7G5dAk9iBg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - OTHER BORROWINGS (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B8_zPy8nBijmeXd" style="display: none">Schedule of other loans</span></td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Audited)</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: left; padding-bottom: 1pt">Secured car loan from CITIC Bank wholly repayable</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--OtherLongTermDebt_iI_pp0p0_c20250331__us-gaap--DebtInstrumentAxis__custom--CITICCarLoanMember_z6hS0nVnu962" style="border-bottom: Black 1pt solid; width: 13%; text-align: right" title="Others loans current">28,868</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--OtherLongTermDebt_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--CITICCarLoanMember_zbi6hHFy5V1j" style="border-bottom: Black 1pt solid; width: 13%; text-align: right" title="Others loans current">30,417</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Total secured car loan wholly repayable within 1 year</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--OtherLongTermDebtCurrent_iI_pp0p0_c20250331__us-gaap--DebtInstrumentAxis__custom--CITICCarLoanMember_zARxaseIFqd9" style="text-align: right" title="Total others loans current">28,868</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--OtherLongTermDebtCurrent_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--CITICCarLoanMember_z0OSA6GpE8dk" style="text-align: right" title="Total others loans current">6,631</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Secured car loan from CITIC Bank wholly repayable more than 1 year</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--OtherLongTermDebtNoncurrent_iI_pp0p0_d0_c20250331__us-gaap--DebtInstrumentAxis__custom--CITICCarLoanMember_zFamElZsgcj6" style="border-bottom: Black 1pt solid; text-align: right" title="Others loans noncurrent">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--OtherLongTermDebtNoncurrent_iI_pp0p0_c20241231__us-gaap--DebtInstrumentAxis__custom--CITICCarLoanMember_zWO4SrWVIK9i" style="border-bottom: Black 1pt solid; text-align: right" title="Others loans noncurrent">23,786</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--OtherLongTermDebtNoncurrent_iI_pp0p0_c20250331_zs4DyBtG393l" style="border-bottom: Black 2.5pt double; text-align: right" title="Total others loans noncurrent">28,868</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--OtherLongTermDebtNoncurrent_iI_pp0p0_c20241231_zWUv3pyVpebg" style="border-bottom: Black 2.5pt double; text-align: right" title="Total others loans noncurrent">30,417</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 28868 30417 28868 6631 0 23786 28868 30417 <p id="xdx_80A_ecustom--WarrantDisclosureTextBlock_zBr1o7J3fpw1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 11     <span id="xdx_825_zkE69Q9iZbXh">WARRANTS</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On April 1, 2021, the Company entered into a securities purchase agreement with certain investors for an aggregate of 80,000 shares of its preferred stock at a per share purchase price of $2.50. As part of the transaction, the investors received one Class C warrant and one Class D warrant for the subscription of each preferred share. The Class C warrants consist of the right to purchase up to <span id="xdx_906_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20210401__us-gaap--StatementClassOfStockAxis__custom--ClassCWarrantMember_z9EDrohTahIa" title="Warrants issued, shares">80,000</span> shares of the Company’s common stock at an exercise price of $2.50 per share exercisable for 36 months from the date of inception. The Class D warrants consist of the right to purchase up to <span id="xdx_909_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20210401__us-gaap--StatementClassOfStockAxis__custom--ClassDWarrantMember_zlTSAXjhCbtb" title="Warrants issued, shares">80,000</span> shares of the Company’s common stock at an exercise price of $5.00 per share exercisable for 36 months from the date of inception. The subscription was completed on August 10, 2021.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September 27, 2021, the Company entered into another securities purchase agreement with the same investors, pursuant to which the Company issued in a registered direct offering, an aggregate of 48,000 shares of common stock of the Company at a per share purchase price of $2.50. In addition, the investors also received one Class C warrant and one Class D warrant for the subscription of each preferred share. The Class C warrants consist of the right to purchase up to <span id="xdx_903_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20210927__us-gaap--StatementClassOfStockAxis__custom--ClassCWarrantMember_zO33igYqwU82" title="Warrants issued, shares">80,000</span> shares of the Company’s common stock at an exercise price of $2.50 per share exercisable for 36 months from the date of inception. The Class D warrants consist of the right to purchase up to <span id="xdx_905_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20210927__us-gaap--StatementClassOfStockAxis__custom--ClassDWarrantMember_zFZOdqvY9fdg" title="Warrants issued, shares">80,000</span> shares of the Company’s common stock at an exercise price of $5.00 per share exercisable for 36 months from the date of inception.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In connection with the public offering and pursuant to a registration statement on Form S-1, amended (File No. 333-264059), originally filed with the SEC on April 1, 2022, and declared effective by the SEC on August 10, 2022 (the “Registration Statement”), the public offering price of each Unit was $3.50, and each unit consisting of one share of common stock and a warrant to purchase two shares of common stock from the date of issuance until the fifth anniversary of the date of issuance. The Shares and the Warrants comprising the Units were immediately separable and issued separately in the Offering, which closed on August 15, 2022.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In connection with the public offering and pursuant to the underwriting agreement between us and the underwriters named therein, we granted the underwriters a 45-day option to purchase up to 282,000 additional shares of common stock and warrants, equivalent to 15% of the Units sold in the public offering, at the public offering price per Unit, less underwriting discounts and commissions, to cover over-allotments, if any. On September 23, 2022, the underwriters exercised their option to purchase an additional <span id="xdx_906_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20220923__srt--CounterpartyNameAxis__custom--UnderwritersMember__us-gaap--SubsidiarySaleOfStockAxis__custom--PublicOffering2022Member_zYImEfh8SHMl" title="Warrants issued">282,000</span> warrants from us for gross proceeds of $<span id="xdx_909_eus-gaap--ProceedsFromIssuanceOfWarrants_c20220922__20220923__srt--CounterpartyNameAxis__custom--UnderwritersMember__us-gaap--SubsidiarySaleOfStockAxis__custom--PublicOffering2022Member_zBWV0D5HfIUa" title="Proceeds from warrants issued">2,820</span>. The warrants were issued to the underwriters on September 26, 2022.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The exercise price of the Warrants shall be decreased to the reset price, which means the greater of (i) 50% of the exercise price and (ii) 100% of the last volume weighted average price immediately preceding the 90th calendar day following the initial issuance date (the greater of (i) and (ii), the “Reset Price”) if, on the date that is 90 calendar days immediately following the initial issuance date, the Reset Price is less than the exercise price on that date.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following is a reconciliation of the beginning and ending balances of warrants liability measured at fair value on a recurring basis using Level 3 inputs:</p> <table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleOfWarrantLiabilitiesTableTextBlock_zLB8n41IhXG2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANTS (Details - Warrant Liability)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B0_zmHaTsQLtD9c" style="display: none">Schedule of warranty liability activity</span></td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Audited)</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Balance at the beginning of period</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iS_c20250101__20250331_znfyvFKj3Zsk" style="width: 13%; text-align: right" title="Balance at the beginning of period">76,847</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iS_c20240101__20240331_zV3XNO6yObba" style="width: 13%; text-align: right" title="Balance at the beginning of period">874,116</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Fair value change of warrants included in earnings</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityPeriodIncreaseDecrease_c20250101__20250331_zOklIPBTVudh" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value change of warrants included in earnings">8,426</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityPeriodIncreaseDecrease_c20240101__20240331_z0ru5Zeg9um6" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value change of warrants included in earnings">(797,269</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance at the end of the period</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iE_c20250101__20250331_ze6K8gkhD5Wj" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">85,273</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98B_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iE_c20240101__20240331_zJtqTFahm4W4" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">76,847</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A3_zRQfHmJclQU7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following is a summary of the warrant activities:</p> <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfNoncashOrPartNoncashAcquisitionsTextBlock_zzm6NhCkkCB9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANTS (Details - Warrant Activity)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BF_zwvi2r7SY2T" style="display: none">Schedule of warrant activity</span></td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Number of</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Warrants</b></p></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Average</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Exercise Price</b></p></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Weighted</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Average</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Remaining</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Contractual</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Term in</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Years</b></p></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 55%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Outstanding as of January 1, 2025</span></td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td id="xdx_98C_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_c20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z39BJ1xsx1Jl" style="width: 11%; text-align: right" title="Number of warrants outstanding, Beginning balance"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,239,870</span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td id="xdx_980_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iS_c20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zS3JmOlzlaVd" style="width: 11%; text-align: right" title="Average exercise price outstanding, Beginning balance"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.14</span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20240101__20241231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zPYncQ6jQSr3" title="Weighted average remaining contractual term, Outstanding">2.63</span></span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercisable as of January 1, 2025</span></td> <td> </td> <td> </td> <td id="xdx_985_ecustom--WarrantsExercisable_iS_c20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zd8iqBzgseq9" style="text-align: right" title="Number of warrants exercisable, Beginning balance"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,239,870</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_983_ecustom--AverageExercisePriceExerciasable_iS_c20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z1QxEDpOIFpj" style="text-align: right" title="Average exercise price exercisable, Beginning balance"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.14</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20240101__20241231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z446Qv2QyFO6" title="Weighted average remaining contractual term, Exercisable">2.63</span></span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Granted</span></td> <td> </td> <td> </td> <td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_d0_c20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zKlhMcmA4SLg" style="text-align: right" title="Number of warrants, Granted"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">–</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_983_ecustom--AverageExercisePriceGranted_d0_c20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zCBhVBzDsiJ3" style="text-align: right" title="Average exercise price, Granted"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">–</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">–</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercised / surrendered</span></td> <td> </td> <td> </td> <td id="xdx_981_ecustom--WarrantsExercisedSurrendered_d0_c20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zcAW8nEkfbk3" style="text-align: right" title="Number of warrants, Exercised / surrendered"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">–</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_987_ecustom--AverageExercisePriceExercisedSurrendered_d0_c20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zZWz4Zazxmh9" style="text-align: right" title="Average exercise price, Exercised / surrendered"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">–</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">–</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expired</span></td> <td> </td> <td> </td> <td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_d0_c20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zIubEC2UNPg" style="text-align: right" title="Number of warrants, Expired"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">–</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98A_ecustom--WarrantWeightedAverageExercisePriceExpired_d0_c20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zdM73APoB38g" style="text-align: right" title="Average exercise price, Expired"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">–</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">–</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Outstanding as of March 31, 2025</span></td> <td> </td> <td> </td> <td id="xdx_984_eus-gaap--ClassOfWarrantOrRightOutstanding_iE_c20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zUUE1cRsP9vd" style="text-align: right" title="Number of warrants outstanding, Ending balance"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,239,870</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_985_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iE_c20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z13pc3wKcLL5" style="text-align: right" title="Average exercise price outstanding, Ending balance"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.14</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zpu10bSTgt8f" title="Weighted average remaining contractual term, Outstanding">2.38</span></span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercisable as of March 31, 2025</span></td> <td> </td> <td> </td> <td id="xdx_98C_ecustom--WarrantsExercisable_iE_c20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zMEh7vWfM435" style="text-align: right" title="Number of warrants exercisable, Ending balance"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,239,870</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_984_ecustom--AverageExercisePriceExerciasable_iE_c20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zo5BTsNgmrdc" style="text-align: right" title="Average exercise price exercisable, Ending balance"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.14</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zrSvo0QER8Ql" title="Weighted average remaining contractual term, Exercisable">2.38</span></span></td> <td> </td></tr> </table> <p id="xdx_8A7_zh4oJGDaxBlk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 80000 80000 80000 80000 282000 2820 <table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleOfWarrantLiabilitiesTableTextBlock_zLB8n41IhXG2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANTS (Details - Warrant Liability)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B0_zmHaTsQLtD9c" style="display: none">Schedule of warranty liability activity</span></td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, <br/> 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, <br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Audited)</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Balance at the beginning of period</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iS_c20250101__20250331_znfyvFKj3Zsk" style="width: 13%; text-align: right" title="Balance at the beginning of period">76,847</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iS_c20240101__20240331_zV3XNO6yObba" style="width: 13%; text-align: right" title="Balance at the beginning of period">874,116</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Fair value change of warrants included in earnings</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityPeriodIncreaseDecrease_c20250101__20250331_zOklIPBTVudh" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value change of warrants included in earnings">8,426</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityPeriodIncreaseDecrease_c20240101__20240331_z0ru5Zeg9um6" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value change of warrants included in earnings">(797,269</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance at the end of the period</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iE_c20250101__20250331_ze6K8gkhD5Wj" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">85,273</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98B_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iE_c20240101__20240331_zJtqTFahm4W4" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">76,847</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 76847 874116 8426 -797269 85273 76847 <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfNoncashOrPartNoncashAcquisitionsTextBlock_zzm6NhCkkCB9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANTS (Details - Warrant Activity)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BF_zwvi2r7SY2T" style="display: none">Schedule of warrant activity</span></td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Number of</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Warrants</b></p></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Average</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Exercise Price</b></p></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Weighted</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Average</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Remaining</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Contractual</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Term in</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Years</b></p></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 55%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Outstanding as of January 1, 2025</span></td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td id="xdx_98C_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_c20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z39BJ1xsx1Jl" style="width: 11%; text-align: right" title="Number of warrants outstanding, Beginning balance"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,239,870</span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td id="xdx_980_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iS_c20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zS3JmOlzlaVd" style="width: 11%; text-align: right" title="Average exercise price outstanding, Beginning balance"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.14</span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20240101__20241231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zPYncQ6jQSr3" title="Weighted average remaining contractual term, Outstanding">2.63</span></span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercisable as of January 1, 2025</span></td> <td> </td> <td> </td> <td id="xdx_985_ecustom--WarrantsExercisable_iS_c20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zd8iqBzgseq9" style="text-align: right" title="Number of warrants exercisable, Beginning balance"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,239,870</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_983_ecustom--AverageExercisePriceExerciasable_iS_c20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z1QxEDpOIFpj" style="text-align: right" title="Average exercise price exercisable, Beginning balance"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.14</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20240101__20241231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z446Qv2QyFO6" title="Weighted average remaining contractual term, Exercisable">2.63</span></span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Granted</span></td> <td> </td> <td> </td> <td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_d0_c20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zKlhMcmA4SLg" style="text-align: right" title="Number of warrants, Granted"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">–</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_983_ecustom--AverageExercisePriceGranted_d0_c20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zCBhVBzDsiJ3" style="text-align: right" title="Average exercise price, Granted"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">–</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">–</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercised / surrendered</span></td> <td> </td> <td> </td> <td id="xdx_981_ecustom--WarrantsExercisedSurrendered_d0_c20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zcAW8nEkfbk3" style="text-align: right" title="Number of warrants, Exercised / surrendered"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">–</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_987_ecustom--AverageExercisePriceExercisedSurrendered_d0_c20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zZWz4Zazxmh9" style="text-align: right" title="Average exercise price, Exercised / surrendered"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">–</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">–</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expired</span></td> <td> </td> <td> </td> <td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_d0_c20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zIubEC2UNPg" style="text-align: right" title="Number of warrants, Expired"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">–</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98A_ecustom--WarrantWeightedAverageExercisePriceExpired_d0_c20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zdM73APoB38g" style="text-align: right" title="Average exercise price, Expired"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">–</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">–</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Outstanding as of March 31, 2025</span></td> <td> </td> <td> </td> <td id="xdx_984_eus-gaap--ClassOfWarrantOrRightOutstanding_iE_c20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zUUE1cRsP9vd" style="text-align: right" title="Number of warrants outstanding, Ending balance"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,239,870</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_985_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iE_c20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z13pc3wKcLL5" style="text-align: right" title="Average exercise price outstanding, Ending balance"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.14</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zpu10bSTgt8f" title="Weighted average remaining contractual term, Outstanding">2.38</span></span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercisable as of March 31, 2025</span></td> <td> </td> <td> </td> <td id="xdx_98C_ecustom--WarrantsExercisable_iE_c20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zMEh7vWfM435" style="text-align: right" title="Number of warrants exercisable, Ending balance"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,239,870</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_984_ecustom--AverageExercisePriceExerciasable_iE_c20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zo5BTsNgmrdc" style="text-align: right" title="Average exercise price exercisable, Ending balance"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.14</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zrSvo0QER8Ql" title="Weighted average remaining contractual term, Exercisable">2.38</span></span></td> <td> </td></tr> </table> 2239870 2.14 P2Y7M17D 2239870 2.14 P2Y7M17D 0 0 0 0 0 0 2239870 2.14 P2Y4M17D 2239870 2.14 P2Y4M17D <p id="xdx_80A_eus-gaap--LesseeOperatingLeasesTextBlock_zgi4aSt8YUc9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Note 12      <span id="xdx_827_zRr6h7C1QX59">LEASES</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has two non-cancelable lease agreements for certain of the office and accommodation as well as fish farming containers for research and development of advanced technology for water circulation in fish farming containers with original lease periods expiring between 2024 and 2025. The lease terms may include options to extend or terminate the lease when it is reasonably certain the Company will exercise that option. The Company recognizes rental expense on a straight-line basis over the lease term.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The components of lease expense for the three months ended March 31, 2025 and March 31, 2024 were as follows:</p> <table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--LeaseCostTableTextBlock_zjj0XlJu1WHj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LEASES (Details - Lease costs)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B0_zzRU39Fe30Dg" style="display: none">Schedule of components of lease expenses</span></td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Statement of Income Location</b></span></td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Three months ended <br/> March 31, 2025</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Three months ended <br/> March 31, 2024</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Unaudited)</b></span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Unaudited)</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Lease Costs</b></span></td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 30%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating lease expense</span></td> <td style="width: 2%"> </td> <td style="width: 34%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">General and administrative expenses</span></td> <td style="width: 2%"> </td> <td style="border-bottom: black 1pt solid; width: 1%"> </td> <td id="xdx_980_eus-gaap--OperatingLeaseExpense_pp0p0_c20250101__20250331_zSkUMpEf9mO5" style="border-bottom: black 1pt solid; width: 13%; text-align: right" title="Operating lease expense"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">18,573</span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="border-bottom: black 1pt solid; width: 1%"> </td> <td id="xdx_98E_eus-gaap--OperatingLeaseExpense_pp0p0_c20240101__20240331_zq3ABM5SMmQg" style="border-bottom: black 1pt solid; width: 13%; text-align: right" title="Operating lease expense"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">18,791</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total net lease costs</span></td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td id="xdx_986_eus-gaap--LeaseCost_pp0p0_c20250101__20250331_zzJbhsmnkEGf" style="border-bottom: black 2.25pt double; text-align: right" title="Total net lease costs"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">18,573</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td id="xdx_985_eus-gaap--LeaseCost_pp0p0_c20240101__20240331_z5Uwfe7F3nm6" style="border-bottom: black 2.25pt double; text-align: right" title="Total net lease costs"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">18,791</span></td> <td> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--LeaseCostTableTextBlock_zjj0XlJu1WHj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LEASES (Details - Lease costs)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B0_zzRU39Fe30Dg" style="display: none">Schedule of components of lease expenses</span></td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Statement of Income Location</b></span></td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Three months ended <br/> March 31, 2025</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Three months ended <br/> March 31, 2024</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Unaudited)</b></span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Unaudited)</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Lease Costs</b></span></td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 30%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating lease expense</span></td> <td style="width: 2%"> </td> <td style="width: 34%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">General and administrative expenses</span></td> <td style="width: 2%"> </td> <td style="border-bottom: black 1pt solid; width: 1%"> </td> <td id="xdx_980_eus-gaap--OperatingLeaseExpense_pp0p0_c20250101__20250331_zSkUMpEf9mO5" style="border-bottom: black 1pt solid; width: 13%; text-align: right" title="Operating lease expense"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">18,573</span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="border-bottom: black 1pt solid; width: 1%"> </td> <td id="xdx_98E_eus-gaap--OperatingLeaseExpense_pp0p0_c20240101__20240331_zq3ABM5SMmQg" style="border-bottom: black 1pt solid; width: 13%; text-align: right" title="Operating lease expense"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">18,791</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total net lease costs</span></td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td id="xdx_986_eus-gaap--LeaseCost_pp0p0_c20250101__20250331_zzJbhsmnkEGf" style="border-bottom: black 2.25pt double; text-align: right" title="Total net lease costs"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">18,573</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td id="xdx_985_eus-gaap--LeaseCost_pp0p0_c20240101__20240331_z5Uwfe7F3nm6" style="border-bottom: black 2.25pt double; text-align: right" title="Total net lease costs"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">18,791</span></td> <td> </td></tr> </table> 18573 18791 18573 18791 <p id="xdx_80D_eus-gaap--AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock_zUbEPhFLjnbb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Note 13     <span id="xdx_827_z9EF0asuOtmc">OTHER PAYABLES AND ACCRUED LIABILITIES</span></b></p> <table cellpadding="0" cellspacing="0" id="xdx_88B_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_z6DYnrVgp1f9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - OTHER PAYABLES AND ACCRUED LIABILITIES (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8BF_zwwJHoNZ6Jz7" style="display: none">Schedule of other payables and accrued liabilities</span></td> <td> </td> <td colspan="2" id="xdx_493_20250331_zVRfEFPcSIEa" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" id="xdx_490_20241231" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31, <br/> 2025</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31, <br/> 2024</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Unaudited)</b></span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Audited)</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr id="xdx_406_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_pp0p0_maAPAOAzSRJ_zHXUTwKMVfid" style="background-color: rgb(238,238,238)"> <td style="vertical-align: bottom; text-align: justify; width: 66%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accrued Expenses</span></td> <td style="vertical-align: bottom; width: 2%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; text-align: right; width: 13%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">211,426</span></td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 2%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: top; text-align: right; width: 13%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">262,156</span></td> <td style="vertical-align: bottom; width: 1%"> </td></tr> <tr id="xdx_408_eus-gaap--AccountsPayableOtherCurrent_iI_pp0p0_maAPAOAzSRJ_z9ak94tbsE8k" style="background-color: White"> <td style="vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Others</span></td> <td style="vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">184,367</span></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; vertical-align: top; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">114,504</span></td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_40B_eus-gaap--AccountsPayableAndOtherAccruedLiabilitiesCurrent_iTI_pp0p0_mtAPAOAzSRJ_z0zxf3m20Lpd" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Total</b></span></td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">395,793</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">376,660</span></td> <td> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of March 31, 2025, other payables and accrued expenses were $<span id="xdx_903_eus-gaap--AccountsPayableAndOtherAccruedLiabilitiesCurrent_iI_c20250331_zUihzD9NkHRg" title="Other payables and accrued expenses">395,793</span>, respectively, compared to $<span id="xdx_906_eus-gaap--AccountsPayableAndOtherAccruedLiabilitiesCurrent_iI_c20241231_zRsXiVHsc25h" title="Other payables and accrued expenses">376,660</span> as of December 31, 2024.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of March 31, 2025, other payables and accrued expenses were $184,367 and $211,426, respectively, compared to $114,504 and $262,156 as of December 31, 2024. The accrued expenses in both periods primarily relate to audit fees. Other payables mainly consisted of amounts related to e-commerce intermediary transactions, specifically payables arising from cross-border settlements with Chinese e-commerce platforms amounting to $176,374 as of March 31, 2025 and $100,379 as of December 31, 2024.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_88B_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_z6DYnrVgp1f9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - OTHER PAYABLES AND ACCRUED LIABILITIES (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8BF_zwwJHoNZ6Jz7" style="display: none">Schedule of other payables and accrued liabilities</span></td> <td> </td> <td colspan="2" id="xdx_493_20250331_zVRfEFPcSIEa" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" id="xdx_490_20241231" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31, <br/> 2025</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31, <br/> 2024</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Unaudited)</b></span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Audited)</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr id="xdx_406_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_pp0p0_maAPAOAzSRJ_zHXUTwKMVfid" style="background-color: rgb(238,238,238)"> <td style="vertical-align: bottom; text-align: justify; width: 66%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accrued Expenses</span></td> <td style="vertical-align: bottom; width: 2%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; text-align: right; width: 13%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">211,426</span></td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 2%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: top; text-align: right; width: 13%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">262,156</span></td> <td style="vertical-align: bottom; width: 1%"> </td></tr> <tr id="xdx_408_eus-gaap--AccountsPayableOtherCurrent_iI_pp0p0_maAPAOAzSRJ_z9ak94tbsE8k" style="background-color: White"> <td style="vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Others</span></td> <td style="vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">184,367</span></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; vertical-align: top; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">114,504</span></td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_40B_eus-gaap--AccountsPayableAndOtherAccruedLiabilitiesCurrent_iTI_pp0p0_mtAPAOAzSRJ_z0zxf3m20Lpd" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Total</b></span></td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">395,793</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">376,660</span></td> <td> </td></tr> </table> 211426 262156 184367 114504 395793 376660 395793 376660 <p id="xdx_802_eus-gaap--IncomeTaxDisclosureTextBlock_zepzC4TTxSd1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 14      <span id="xdx_82D_z92RBb2oRI92">INCOME TAXES</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company and its subsidiary, and the consolidated VIE file tax returns separately.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">1) Value-added tax (“VAT”)</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span style="text-decoration: underline">PRC</span></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the Provisional Regulation of the PRC on VAT and the related implementing rules, all entities and individuals (“taxpayers”) that are engaged in the sale of products in the PRC are generally required to pay VAT, at a rate of which was changed from 16% to <span id="xdx_902_ecustom--VATTaxRate_iI_dp_c20250331__srt--StatementGeographicalAxis__country--CN__srt--RangeAxis__srt--MinimumMember_zT4luHxAmY1f" title="VAT tax rate">13</span>% on April 1, 2019 of the gross sales proceeds received, less any deductible VAT already paid or borne by the taxpayers. GZ WFH also subjected to 10% for the installment service provided.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration: underline">Taiwan</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the Value-added and Non-value-added Business Tax Act and the related implementing rules, all entities and individuals (“taxpayers”) that are engaged in the sale of products in the Taiwan are generally required to pay VAT, at a rate of <span id="xdx_902_ecustom--VATTaxRate_iI_dp_c20250331__srt--StatementGeographicalAxis__country--TW_zpUTlsF9fp84" title="VAT tax rate">5</span>%.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">2) Income tax</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span style="text-decoration: underline">United States </span></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 22, 2017, the Tax Cuts and Jobs Act (the “Tax Act”) was signed into legislation. The Tax Act significantly revises the U.S. corporate income tax by, among other things, lowering the statutory corporate tax rate from 34% to 21%, imposing a mandatory one-time tax on accumulated earnings of foreign subsidiaries, introducing new tax regimes, and changing how foreign earnings are subject to U.S. tax.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 22, 2017, Staff Accounting Bulletin No. 118 (“SAB 118”) was issued to provide guidance on accounting for the tax effects of the Tax Act. SAB 118 provides a measurement period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under ASC 740. The Company has completed the assessment of the income tax effect of the Tax Act and there were no adjustments recorded to the provisional amounts.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Coronavirus Aid, Relief and Economy Security Act (the “CARES Act”) was signed into law on 27 March 2020. The CARES Act temporarily eliminates the 80% taxable income limitation (as enacted under the Tax Cuts and Jobs Act of 2017) for net operating loss (“NOL”) deductions for 2018-2020 tax years and reinstated NOL carrybacks for the 2018-2020 tax years. Moreover, the CARES Act also temporarily increases the business interest deduction limitations from 30% to 50% of adjusted taxable income for the 2019 and 2020 taxable year. Lastly, the Tax Act technical correction classifies qualified improvement property as 15-year recovery period, allowing the bonus depreciation deduction to be claimed for such property retroactively as if it was included in the Tax Act at the time of enactment. The Company does not anticipate a significant tax impact on its financial statements and will continue to examine the impact the CARES Act may have on its business.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluated the Global Intangible Low Taxed Income (“GILTI”) inclusion on current earnings and profits of greater than 10% owned foreign controlled corporations. The Company has evaluated whether it has additional provision amount resulted by the GILTI inclusion on current earnings and profits of its foreign controlled corporations. The law also provides that corporate taxpayers may benefit from a 50% reduction in the GILTI inclusion, which effectively reduces the 21% U.S. corporate tax rate on the foreign income to an effective rate of <span id="xdx_907_eus-gaap--EffectiveIncomeTaxRateReconciliationGiltiPercent_dp_c20250101__20250331__us-gaap--IncomeTaxAuthorityAxis__country--US_zLDn8cKCvuu1" title="Effective income tax rate including GILTI">10.5</span>%. The GILTI inclusion further provides for a foreign tax credit in connection with the foreign taxes paid. In 2019, the Company recorded a GILTI inclusion of $<span id="xdx_909_eus-gaap--EffectiveIncomeTaxRateReconciliationGiltiAmount_c20190101__20191231_zsCGOv7Ma2Xd" title="GILTI Amount">152,829</span>. The Company has elected to treat the financial statement impact of GILTI as current period expenses.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The reverse merger was completed on December 31, 2018 and the tax losses of the US subsidiary was not in the scope as of December 31, 2018. As of December 31, 2019, net operating loss carried forward which was available to offset future taxable income for the Company in the United States was $<span id="xdx_908_eus-gaap--OperatingLossCarryforwards_iI_c20191231__us-gaap--IncomeTaxAuthorityAxis__country--US_zi3tGn8HJUe4" title="Net operating loss carryforwards">99,817</span>. There was a full valuation allowance applied against these loss carry forward as management determined it was not more likely than not that these net operating losses would be utilized in the foreseeable future.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span style="text-decoration: underline">Hong Kong</span></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The HK tax reform has introduced two-tiered profits tax rates for corporations. Under the two-tiered profits tax rates regime, the profits tax rate for the first HK$2 million (approximately $257,931) of assessable profits will be lowered to 8.25% (half of the rate specified in Schedule 8 to the Inland Revenue Ordinance) for corporations. Assessable profits above HK$2 million (approximately $257,931) will continue to be subject to the rate of 16.5% for corporations. Because the Company assessed that the HK entity will not earn a profit greater than HK$2 million (approximately $257,931), it is subject to a corporate income tax rate of 8.25%.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2021, the Company’s subsidiary in Hong Kong had net operating loss carry forwards available to offset future taxable income. The net operating losses will be carryforward indefinitely under Hong Kong Profits Tax regulation. There is a full valuation allowance applied against these loss carry forward as management determined it was not more likely than not that these net operating losses would be utilized in the foreseeable future.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i><span style="text-decoration: underline">PRC</span></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">WFOE and the consolidated VIE established in the PRC are subject to the PRC statutory income tax rate of <span id="xdx_90A_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp_c20250101__20250331__us-gaap--IncomeTaxAuthorityAxis__custom--PRCMember_zO1pr53VF374" title="Effective income tax rate">25</span>%, according to the PRC Enterprise Income Tax law.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In accordance with the relevant tax laws and regulations of the PRC, a company registered in the PRC is subject to income taxes within the PRC at the applicable tax rate on taxable income. All the PRC subsidiaries were subject to income tax at a rate of 25% for the year ended December 31, 2021. According to PRC tax regulations, the PRC net operating loss can generally carry forward for no longer than five years starting from the year subsequent to the year in which the loss was incurred.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration: underline">Taiwan</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company’s loss before income taxes is primarily derived from the operations in Taiwan and income tax expense is primarily incurred in Taiwan.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As a result of amendments to the “Taiwan Income Tax Act” enacted by the Office of the President of Taiwan on February 7, 2018, the statutory income tax rate increased from 17% to 20% and the undistributed earnings tax, or a surtax, decreased from 10% to 5% effective from January 1, 2018. As a result, the statutory income tax rate in Taiwan was 20% for the years ended August 31, 2021 and 2020. An additional surtax, of which rate was reduced from 10% to 5% being applied to the Company starting from September 1, 2018, is assessed on undistributed income for the entities in Taiwan, but only to the extent such income is not distributed or set aside as a legal reserve before the end of the following year. The 5% surtax is recorded in the period the income is earned, and the reduction in the surtax liability is recognized in the period the distribution to stockholders or the setting aside of legal reserve is finalized in the following year.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The components of the income tax expense are:</p> <table cellpadding="0" cellspacing="0" id="xdx_898_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zHTTSMh463t4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Income tax expense)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8B8_zvGSrEDwyEme" style="display: none">Schedule of income tax components</span></td><td> </td> <td colspan="2" id="xdx_498_20250101_20250331_us-gaap--IncomeTaxAuthorityAxis_custom--PRCMember" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49E_20240101_20240331_us-gaap--IncomeTaxAuthorityAxis_custom--PRCMember" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Three months ended </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>March 31,</b></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Audited)</b></span></td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr id="xdx_400_eus-gaap--CurrentIncomeTaxExpenseBenefit_d0_maDITATzmsy_zmgvdDNkj83b" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; width: 66%; text-align: justify">Current</td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: black 1pt solid; width: 1%"> </td><td style="border-bottom: Black 1pt solid; text-align: right; width: 13%">–</td><td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: black 1pt solid; width: 1%"> </td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">124,146</td><td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredIncomeTaxesAndTaxCredits_iT_pp0p0_d0_mtDITATzmsy_zCxnrLMZc4Ce" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">124,146</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A6_z1I2f59p8Qwj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The reconciliation of income taxes expenses computed at the Taiwan statutory tax rate (2022: at PRC statutory rate) applicable to income tax expense is as follows:</p> <table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zDBXBTEsZ1qb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Reconciliation of income tax)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8BB_zwKP9l3eOhCa" style="display: none">Schedule of reconciliation of income tax expense</span></td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td> </tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Three months ended</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>March 31,</b></p></td><td style="padding-bottom: 1pt"> </td> </tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> </tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Audited)</td><td style="font-weight: bold"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Taiwan (2021-PRC) income tax statutory rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_909_eus-gaap--EffectiveIncomeTaxRateReconciliationRepatriationOfForeignEarnings_dp_c20250101__20250331_zyq1UX3iS5b8" title="Taiwan (2021-PRC) income tax statutory rate">20.00</span>%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90E_eus-gaap--EffectiveIncomeTaxRateReconciliationRepatriationOfForeignEarnings_dp_c20240101__20240331_zD9H9gw1nA75" title="Taiwan (2021-PRC) income tax statutory rate">20.00</span>%</td><td style="width: 1%; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Tax effect of non-deductible expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpense_dp_c20250101__20250331_zdBlUIoKVGQb" title="Tax effect of non-deductible expenses">(14.51</span>%</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpense_dp_c20240101__20240331_zSP0hukvjxNg" title="Tax effect of non-deductible expenses">(11.84</span>%</td><td style="text-align: left">)</td> </tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Tax effect of stock-based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_eus-gaap--EffectiveIncomeTaxRateReconciliationShareBasedCompensationExcessTaxBenefitPercent_dp0_c20250101__20250331_zryaUzrpQ53k" title="Tax effect of stock-based compensation">–</span>%</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--EffectiveIncomeTaxRateReconciliationShareBasedCompensationExcessTaxBenefitPercent_dp_c20240101__20240331_zT9Y71lRDiKh" title="Tax effect of stock-based compensation">(0.6</span>%</td><td style="text-align: left">)</td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Tax effect of non-taxable income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--EffectiveIncomeTaxRateReconciliationTaxCredits_dp_c20250101__20250331_zJ47VL1UwCc6" title="Tax effect of non-taxable income">(1.60</span>%</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_eus-gaap--EffectiveIncomeTaxRateReconciliationTaxCredits_dp0_c20240101__20240331_zlHwpmXZrbDc" title="Tax effect of non-taxable income">–</span>%</span></td><td style="text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Impact of different tax rates in other jurisdictions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_dp0_c20250101__20250331_zmRTsM6WvXEk" title="Impact of different tax rates in other jurisdictions">–</span>%</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_dp_c20240101__20240331_ztkScawLpcae" title="Impact of different tax rates in other jurisdictions">(0.02</span>%</td><td style="text-align: left">)</td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Others</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther_dp_c20250101__20250331_zLs35i6Xpuze" title="Others">(3.89</span>%</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther_dp_c20240101__20240331_zbx9XjVYq3B4" title="Others">(1.7</span>%</td><td style="text-align: left">)</td> </tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Changes in valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_dp0_c20250101__20250331_zfIYmDvFtWQh" title="Changes in valuation allowance">–</span>%</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<span id="xdx_90F_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_dp0_c20240101__20240331_zECCQbcTibCh" title="Changes in valuation allowance">–</span>%</span></td><td style="padding-bottom: 1pt; text-align: left">)</td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Effective tax rate</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_909_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp0_c20250101__20250331_z3GbSvhv7ABe" title="Effective tax rate">–</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_902_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp_c20240101__20240331_zTyRV3v0jxQ8" title="Effective tax rate">(6.1</span>%</td><td style="padding-bottom: 2.5pt; text-align: left">)</td> </tr> </table> <p id="xdx_8A1_zcg6EP6A9bw9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The valuation allowance as of March 31, 2025 and December 31, 2024 was primarily provided for the deferred income tax assets if it is more likely than not that these items will expire before the Company is able to realize its benefits, or that the future deductibility is uncertain. The ultimate realization of deferred income tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible or utilizable. Management considers projected future taxable income and tax planning strategies in making this assessment. The movement for the valuation allowance is as following:</p> <table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--SummaryOfValuationAllowanceTextBlock_zP017wn8vrPh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Valuation Allowance)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8BF_z9yX0Nxxr4f3" style="display: none">Schedule of movement in valuation allowance</span></td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>March 31,</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>2025</b></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>December 31,</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>2024</b></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Audited)</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; font-weight: bold; text-align: justify">Balance at beginning of the period or year, as applicable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--DeferredTaxAssetsValuationAllowance_iS_pp0p0_c20250101__20250331_zJ9BqNyfWs1a" style="width: 13%; text-align: right" title="Valuation allowance, beginning balance">95,844</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--DeferredTaxAssetsValuationAllowance_iS_pp0p0_c20240101__20241231_z8UwNNkOqbI3" style="width: 13%; text-align: right" title="Valuation allowance, beginning balance">95,844</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Additions of valuation </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_pp0p0_d0_c20250101__20250331_zzEESqAG0c7f" style="text-align: right" title="Additions of valuation allowance">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_pp0p0_d0_c20240101__20241231_z1qXLsAfn4Ef" style="text-align: right" title="Additions of valuation allowance">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Reductions of valuation </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_ecustom--ValuationAllowanceDeferredTaxAssetChangeInAmount1_pp0p0_d0_c20250101__20250331_zPS5T99L9Rkk" style="border-bottom: Black 1pt solid; text-align: right" title="Reductions of valuation allowance">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--ValuationAllowanceDeferredTaxAssetChangeInAmount1_pp0p0_d0_c20240101__20241231_zVOaNQCWcJl1" style="border-bottom: Black 1pt solid; text-align: right" title="Reductions of valuation allowance">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Balance at the end of the period or year, as applicable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eus-gaap--DeferredTaxAssetsValuationAllowance_iE_pp0p0_c20250101__20250331_zGpvo3F63sn9" style="border-bottom: Black 2.5pt double; text-align: right" title="Valuation allowance, ending balance">95,844</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--DeferredTaxAssetsValuationAllowance_iE_pp0p0_c20240101__20241231_z8Xw7wJdeUya" style="border-bottom: Black 2.5pt double; text-align: right" title="Valuation allowance, ending balance">95,844</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A5_zorudfzrBVog" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>PRC Withholding Tax on Dividends</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The current PRC Enterprise Income Tax Law imposes a 10% withholding income tax for dividends distributed by foreign-invested enterprises to their immediate holding companies outside the PRC. A lower withholding tax rate will be applied if there is a tax treaty arrangement between the PRC and the jurisdiction of the foreign holding company. Distributions to holding companies in Hong Kong that satisfy certain requirements specified by PRC tax authorities, for example, will be subject to a 5% withholding tax rate.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2021, the Company had not recorded any withholding tax on the retained earnings of its foreign-invested enterprises in the PRC, since the Company intended to reinvest its earnings to potentially continue its business in mainland China, namely the manufacturing of the RASs through GZ GST, and its foreign-invested enterprises do not intend to declare dividends to their immediate foreign holding companies.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of March 31, 2022, the Company had not recorded any withholding tax on the retained earnings of its foreign-invested enterprises in the PRC, and the Company decided not to reinvest its earnings since it is not continuing its business in mainland China, and its foreign-invested enterprises do not intend to declare dividends to their immediate foreign holding companies.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> 0.13 0.05 0.105 152829 99817 0.25 <table cellpadding="0" cellspacing="0" id="xdx_898_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zHTTSMh463t4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Income tax expense)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8B8_zvGSrEDwyEme" style="display: none">Schedule of income tax components</span></td><td> </td> <td colspan="2" id="xdx_498_20250101_20250331_us-gaap--IncomeTaxAuthorityAxis_custom--PRCMember" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49E_20240101_20240331_us-gaap--IncomeTaxAuthorityAxis_custom--PRCMember" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Three months ended </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>March 31,</b></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Audited)</b></span></td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr id="xdx_400_eus-gaap--CurrentIncomeTaxExpenseBenefit_d0_maDITATzmsy_zmgvdDNkj83b" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; width: 66%; text-align: justify">Current</td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: black 1pt solid; width: 1%"> </td><td style="border-bottom: Black 1pt solid; text-align: right; width: 13%">–</td><td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: black 1pt solid; width: 1%"> </td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">124,146</td><td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredIncomeTaxesAndTaxCredits_iT_pp0p0_d0_mtDITATzmsy_zCxnrLMZc4Ce" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">124,146</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 0 124146 0 124146 <table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zDBXBTEsZ1qb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Reconciliation of income tax)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8BB_zwKP9l3eOhCa" style="display: none">Schedule of reconciliation of income tax expense</span></td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td> </tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Three months ended</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>March 31,</b></p></td><td style="padding-bottom: 1pt"> </td> </tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> </tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Audited)</td><td style="font-weight: bold"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Taiwan (2021-PRC) income tax statutory rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_909_eus-gaap--EffectiveIncomeTaxRateReconciliationRepatriationOfForeignEarnings_dp_c20250101__20250331_zyq1UX3iS5b8" title="Taiwan (2021-PRC) income tax statutory rate">20.00</span>%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90E_eus-gaap--EffectiveIncomeTaxRateReconciliationRepatriationOfForeignEarnings_dp_c20240101__20240331_zD9H9gw1nA75" title="Taiwan (2021-PRC) income tax statutory rate">20.00</span>%</td><td style="width: 1%; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Tax effect of non-deductible expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpense_dp_c20250101__20250331_zdBlUIoKVGQb" title="Tax effect of non-deductible expenses">(14.51</span>%</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpense_dp_c20240101__20240331_zSP0hukvjxNg" title="Tax effect of non-deductible expenses">(11.84</span>%</td><td style="text-align: left">)</td> </tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Tax effect of stock-based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_eus-gaap--EffectiveIncomeTaxRateReconciliationShareBasedCompensationExcessTaxBenefitPercent_dp0_c20250101__20250331_zryaUzrpQ53k" title="Tax effect of stock-based compensation">–</span>%</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--EffectiveIncomeTaxRateReconciliationShareBasedCompensationExcessTaxBenefitPercent_dp_c20240101__20240331_zT9Y71lRDiKh" title="Tax effect of stock-based compensation">(0.6</span>%</td><td style="text-align: left">)</td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Tax effect of non-taxable income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--EffectiveIncomeTaxRateReconciliationTaxCredits_dp_c20250101__20250331_zJ47VL1UwCc6" title="Tax effect of non-taxable income">(1.60</span>%</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_eus-gaap--EffectiveIncomeTaxRateReconciliationTaxCredits_dp0_c20240101__20240331_zlHwpmXZrbDc" title="Tax effect of non-taxable income">–</span>%</span></td><td style="text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Impact of different tax rates in other jurisdictions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_dp0_c20250101__20250331_zmRTsM6WvXEk" title="Impact of different tax rates in other jurisdictions">–</span>%</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_dp_c20240101__20240331_ztkScawLpcae" title="Impact of different tax rates in other jurisdictions">(0.02</span>%</td><td style="text-align: left">)</td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Others</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther_dp_c20250101__20250331_zLs35i6Xpuze" title="Others">(3.89</span>%</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther_dp_c20240101__20240331_zbx9XjVYq3B4" title="Others">(1.7</span>%</td><td style="text-align: left">)</td> </tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Changes in valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_dp0_c20250101__20250331_zfIYmDvFtWQh" title="Changes in valuation allowance">–</span>%</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<span id="xdx_90F_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_dp0_c20240101__20240331_zECCQbcTibCh" title="Changes in valuation allowance">–</span>%</span></td><td style="padding-bottom: 1pt; text-align: left">)</td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Effective tax rate</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_909_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp0_c20250101__20250331_z3GbSvhv7ABe" title="Effective tax rate">–</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_902_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp_c20240101__20240331_zTyRV3v0jxQ8" title="Effective tax rate">(6.1</span>%</td><td style="padding-bottom: 2.5pt; text-align: left">)</td> </tr> </table> 0.2000 0.2000 -0.1451 -0.1184 0 -0.006 -0.0160 0 0 -0.0002 -0.0389 -0.017 0 0 0 -0.061 <table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--SummaryOfValuationAllowanceTextBlock_zP017wn8vrPh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Valuation Allowance)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8BF_z9yX0Nxxr4f3" style="display: none">Schedule of movement in valuation allowance</span></td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>March 31,</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>2025</b></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>December 31,</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>2024</b></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Audited)</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; font-weight: bold; text-align: justify">Balance at beginning of the period or year, as applicable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--DeferredTaxAssetsValuationAllowance_iS_pp0p0_c20250101__20250331_zJ9BqNyfWs1a" style="width: 13%; text-align: right" title="Valuation allowance, beginning balance">95,844</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--DeferredTaxAssetsValuationAllowance_iS_pp0p0_c20240101__20241231_z8UwNNkOqbI3" style="width: 13%; text-align: right" title="Valuation allowance, beginning balance">95,844</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Additions of valuation </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_pp0p0_d0_c20250101__20250331_zzEESqAG0c7f" style="text-align: right" title="Additions of valuation allowance">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_pp0p0_d0_c20240101__20241231_z1qXLsAfn4Ef" style="text-align: right" title="Additions of valuation allowance">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Reductions of valuation </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_ecustom--ValuationAllowanceDeferredTaxAssetChangeInAmount1_pp0p0_d0_c20250101__20250331_zPS5T99L9Rkk" style="border-bottom: Black 1pt solid; text-align: right" title="Reductions of valuation allowance">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--ValuationAllowanceDeferredTaxAssetChangeInAmount1_pp0p0_d0_c20240101__20241231_zVOaNQCWcJl1" style="border-bottom: Black 1pt solid; text-align: right" title="Reductions of valuation allowance">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Balance at the end of the period or year, as applicable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eus-gaap--DeferredTaxAssetsValuationAllowance_iE_pp0p0_c20250101__20250331_zGpvo3F63sn9" style="border-bottom: Black 2.5pt double; text-align: right" title="Valuation allowance, ending balance">95,844</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--DeferredTaxAssetsValuationAllowance_iE_pp0p0_c20240101__20241231_z8Xw7wJdeUya" style="border-bottom: Black 2.5pt double; text-align: right" title="Valuation allowance, ending balance">95,844</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 95844 95844 0 0 0 0 95844 95844 <p id="xdx_80E_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zqiQrKZFxWY" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 15     <span id="xdx_829_ziJboVSWGVgl">RELATED PARTY BALANCES AND TRANSACTIONS</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Due to related parties</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The balance due to related parties was as following:</p> <table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_z9nZ5dlrFaB" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTY BALANCES AND TRANSACTIONS (Details - Due to related parties)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BE_zGwArIZcYF78" style="display: none">Schedule of related party transactions</span></td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31, <br/> 2025</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31, <br/> 2024</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mountain Share Transfer, LLC (1)</span></td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td id="xdx_98F_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20250331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MountainShareTransferLLCMember_fKDEp_zBjNI5PSRETg" style="width: 13%; text-align: right" title="Due to related parties"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7,681</span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td id="xdx_98F_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MountainShareTransferLLCMember_fKDEp_zZirF5V4zca2" style="width: 13%; text-align: right" title="Due to related parties"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7,681</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Estate of Mr. Yin-Chieh Cheng (2)</span></td> <td> </td> <td> </td> <td id="xdx_986_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20250331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EstateOfYinChiehChengMember_fKDIp_zXyBjeOGtCa" style="text-align: right" title="Due to related parties"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">19,435</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_985_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EstateOfYinChiehChengMember_fKDIp_zEZ778AaH51a" style="text-align: right" title="Due to related parties"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">19,435</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Feng-Hua Chen (3)</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_982_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20250331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FengHuaChenMember_fKDMp_z7eRAW2xQs25" style="border-bottom: black 1pt solid; text-align: right" title="Due to related parties"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11,402</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98E_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_d0_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FengHuaChenMember_fKDMp_z5el5qD0BAgl" style="border-bottom: black 1pt solid; text-align: right" title="Due to related parties"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">–</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td id="xdx_983_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20250331_zzXuMbAEd6fd" style="border-bottom: black 2.25pt double; text-align: right" title="Due to related parties"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">38,518</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td id="xdx_989_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20241231_zlkIhadNHZ2l" style="border-bottom: black 2.25pt double; text-align: right" title="Due to related parties"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">27,116</span></td> <td> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">___________________ </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Note:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"><span id="xdx_F09_z1eWCTm5wn23" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify"><span id="xdx_F15_zHnwqtvaqe4k" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mountain Share Transfer, LLC is company 100% controlled by Erik S. Nelson, the previous corporate secretary and director of the Company. The balances represented the amount paid on behalf of the Company for its daily operation purpose.</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td><span id="xdx_F0C_zmWoAJTNR0Cf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td> <td style="text-align: justify"><span id="xdx_F1C_zLgBgXwOeaD3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The amount due to Mr. Yin-Chieh Cheng relates to a prior arrangement. Mr. Yin-Chieh Cheng was vacant as of July 8, 2023, and the Company is evaluating settlement with the estate.</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td><span id="xdx_F04_ztInPjismhpg" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td> <td style="text-align: justify"><span id="xdx_F1E_zJx3m0UfpuBg" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Feng-Hua Chen is the Chief Operating Officer of the company, the balances represented the amount paid on behalf of the Company for its daily operation purpose.</span></td></tr> </table> <p id="xdx_8A5_zC2jP48nIuL9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of March 31, 2025, the Company had outstanding balances with related parties that are non-trade in nature, unsecured, non-interest bearing, and repayable on demand. These balances arose in the ordinary course of operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the period, the Company received a financial communication from the estate of the former Chief Executive Officer and Chair of the Board, Lu Min-Huay Cheng, which is considered a related party due to the former executive’s prior leadership position and significant ownership interest. The nature of the transaction involves the repayment of loans, debt, and other liabilities owed to the estate. While the agreement does not specify individual dollar amounts, the Company has agreed to settle these obligations over a 12-month period beginning January 25, 2025. As of the reporting date, management continues to evaluate the terms and monitor the settlement process.<b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_z9nZ5dlrFaB" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTY BALANCES AND TRANSACTIONS (Details - Due to related parties)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BE_zGwArIZcYF78" style="display: none">Schedule of related party transactions</span></td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31, <br/> 2025</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31, <br/> 2024</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mountain Share Transfer, LLC (1)</span></td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td id="xdx_98F_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20250331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MountainShareTransferLLCMember_fKDEp_zBjNI5PSRETg" style="width: 13%; text-align: right" title="Due to related parties"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7,681</span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td id="xdx_98F_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MountainShareTransferLLCMember_fKDEp_zZirF5V4zca2" style="width: 13%; text-align: right" title="Due to related parties"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7,681</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Estate of Mr. Yin-Chieh Cheng (2)</span></td> <td> </td> <td> </td> <td id="xdx_986_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20250331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EstateOfYinChiehChengMember_fKDIp_zXyBjeOGtCa" style="text-align: right" title="Due to related parties"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">19,435</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_985_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EstateOfYinChiehChengMember_fKDIp_zEZ778AaH51a" style="text-align: right" title="Due to related parties"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">19,435</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Feng-Hua Chen (3)</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_982_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20250331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FengHuaChenMember_fKDMp_z7eRAW2xQs25" style="border-bottom: black 1pt solid; text-align: right" title="Due to related parties"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11,402</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98E_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_d0_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FengHuaChenMember_fKDMp_z5el5qD0BAgl" style="border-bottom: black 1pt solid; text-align: right" title="Due to related parties"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">–</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td id="xdx_983_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20250331_zzXuMbAEd6fd" style="border-bottom: black 2.25pt double; text-align: right" title="Due to related parties"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">38,518</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td id="xdx_989_ecustom--DueToRelatedPartyCurrent1_iI_pp0p0_c20241231_zlkIhadNHZ2l" style="border-bottom: black 2.25pt double; text-align: right" title="Due to related parties"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">27,116</span></td> <td> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">___________________ </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Note:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"><span id="xdx_F09_z1eWCTm5wn23" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify"><span id="xdx_F15_zHnwqtvaqe4k" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mountain Share Transfer, LLC is company 100% controlled by Erik S. Nelson, the previous corporate secretary and director of the Company. The balances represented the amount paid on behalf of the Company for its daily operation purpose.</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td><span id="xdx_F0C_zmWoAJTNR0Cf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td> <td style="text-align: justify"><span id="xdx_F1C_zLgBgXwOeaD3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The amount due to Mr. Yin-Chieh Cheng relates to a prior arrangement. Mr. Yin-Chieh Cheng was vacant as of July 8, 2023, and the Company is evaluating settlement with the estate.</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td><span id="xdx_F04_ztInPjismhpg" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td> <td style="text-align: justify"><span id="xdx_F1E_zJx3m0UfpuBg" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Feng-Hua Chen is the Chief Operating Officer of the company, the balances represented the amount paid on behalf of the Company for its daily operation purpose.</span></td></tr> </table> 7681 7681 19435 19435 11402 0 38518 27116 <p id="xdx_80B_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_ztrGN7nVHFZe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 16    <span id="xdx_82F_zfxzpWiw2sH1">COMMON STOCK</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company’s authorized number of common stock is <span id="xdx_904_eus-gaap--CommonStockSharesAuthorized_iI_c20241231_zEdSfKU35XT4" title="Common stock, shares authorized">200,000,000</span> shares with par value of $<span id="xdx_904_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20241231_zjezNmAIKlqf" title="Common stock par value">0.001</span> each. On August 11, 2022, the Company effected a <span id="xdx_90B_eus-gaap--StockholdersEquityReverseStockSplit_c20220809__20220811_zO4NVwxGoSbd" title="Reverse stock split">2:3 reverse stock split</span> for each share of common stock issued and outstanding. As a result of reverse stock split, the Company’s common stock issued and outstanding decreased from <span id="xdx_90D_eus-gaap--CommonStockSharesIssued_iI_c20220811__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zUVjoT3gs9Rg" title="Common stock, shares issued">10,707,150</span> shares to <span id="xdx_906_eus-gaap--CommonStockSharesOutstanding_iI_c20220811__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_z9GSqVDZNxJg" title="Common stock, shares outstanding">7,138,587</span> shares. All shares and associated amounts have been retroactively restated to reflect the stock split on August 11, 2022. As of March 31, 2025 and December 31, 2024, issued common stock were <span id="xdx_90A_eus-gaap--CommonStockSharesIssued_iI_c20250331_zkdE07dkNSga" title="Common stock, shares issued">14,247,539</span> shares and <span id="xdx_90F_eus-gaap--CommonStockSharesIssued_iI_c20241231_zqxNXnyJ5UQk" title="Common stock, shares issued">14,047,539</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 11, 2022, the Company’s common stock commenced trading on The Nasdaq Capital Market under the symbol “NCRA” on a post-reverse stock split basis. During the public offering, <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220809__20220811__us-gaap--SubsidiarySaleOfStockAxis__custom--PublicOfferingMember_zbQu0BkbOegk" title="Common stock issued shares">1,880,000</span> common stocks, at par value $0.001 each, were issued at the offering price $3.5 each. The Company received total gross proceeds of $<span id="xdx_901_ecustom--GrossProceedsFromIssuanceOrSaleOfEquity_pn4n6_c20220809__20220811__us-gaap--SubsidiarySaleOfStockAxis__custom--PublicOfferingMember_zfa8pL302qp1" title="Gross proceeds from the sale of equity">6.58</span> million from the public offering and after deducting the underwriting commissions, discounts and offering expenses, the Company received net proceeds of approximately $<span id="xdx_900_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn5n6_c20220809__20220811__us-gaap--SubsidiarySaleOfStockAxis__custom--PublicOfferingMember_zXhnMpkEZXM9" title="Proceeds from the sale of equity">5.3</span> million.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">All number of shares, share amounts and per share data presented in the accompanying unaudited consolidated financial statements and related notes have been retroactively restated to reflect the reverse merger transaction and subsequent issuance of shares stated above, except for authorized shares of common stock, which were not affected.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Issuance of Common Stock</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i> </i></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-size: 10pt">On February 20, 2024, we entered into VIE Agreement with Xinca and issued <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20240219__20240220__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--XincaMember_zgJOJs429r16" title="Stock issued for acquisitions, shares">1,800,000</span> shares of our common stock in exchange of <span id="xdx_906_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20240220__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--XincaMember_zUW8Gu9fzNF6" title="Equity ownership">100</span>% controlling of Xinca;</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td> </td> <td><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-size: 10pt">On April 14, 2024, we entered into an Equity Purchase Agreement with SY Culture and issued <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20240413__20240414__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SYCultureMember_zyq1cI1lqrIe" title="Stock issued for acquisitions, shares">600,000</span> shares of our common stock in exchange of <span id="xdx_905_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20240414__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SYCultureMember_ziUXVhCtfdzl" title="Stock issued for acquisitions, shares">100</span>% equity of SY Culture.</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-size: 10pt">On February 7, 2025, our shareholder exercised <span id="xdx_908_eus-gaap--ConversionOfStockSharesConverted1_c20250206__20250207__us-gaap--ConversionOfStockByUniqueDescriptionAxis__custom--ClassAWarrantsConvertedToCommonStockMember__us-gaap--StatementClassOfStockAxis__custom--WarrantClassAMember_zysFCRBU4PGc" title="Stock converted, shares converted">150,000</span> shares of Warrant Class A in exchange of <span id="xdx_904_eus-gaap--ConversionOfStockSharesIssued1_c20250206__20250207__us-gaap--ConversionOfStockByUniqueDescriptionAxis__custom--ClassAWarrantsConvertedToCommonStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zabp0sqsrsH1" title="Stock converted, shares issued">100,000</span> shares of common stock.</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-size: 10pt">On February 12, 2025, our shareholder exercised <span id="xdx_90E_eus-gaap--ConversionOfStockSharesConverted1_c20250211__20250212__us-gaap--ConversionOfStockByUniqueDescriptionAxis__custom--ClassAWarrantsConvertedToCommonStockMember__us-gaap--StatementClassOfStockAxis__custom--WarrantClassAMember_zNYGq29cLhif" title="Stock converted, shares converted">150,000</span> shares of Warrant Class A in exchange of <span id="xdx_901_eus-gaap--ConversionOfStockSharesIssued1_c20250211__20250212__us-gaap--ConversionOfStockByUniqueDescriptionAxis__custom--ClassAWarrantsConvertedToCommonStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_z8Apeqhv27Kc" title="Stock converted, shares issued">100,000</span> shares of common stock.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">  </p> 200000000 0.001 2:3 reverse stock split 10707150 7138587 14247539 14047539 1880000 6580000 5300000 1800000 1 600000 1 150000 100000 150000 100000 <p id="xdx_809_eus-gaap--DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_zrmQiQO4VGyf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 17 </b>  <b>   <span id="xdx_821_zIhy8TbafDue">SHARE-BASED COMPENSATION</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 27, 2018, Nocera granted Mr. Yin-Chieh Cheng quarterly option awards of <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_c20181226__20181227__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrYinChiehChengMember__us-gaap--AwardTypeAxis__custom--SeriesAWarrantMember_z1MgrMeLSZCj" title="Option award">250,000</span> Series “A” Warrants for 20 quarters (5 years) for a total of <span id="xdx_908_ecustom--WarrantsGranted_c20181226__20181227__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrYinChiehChengMember__us-gaap--AwardTypeAxis__custom--SeriesAWarrantMember_zNlIOUaSKtZ7" title="Warrants granted">5,000,000</span> Series “A” Warrants with exercise price of $<span id="xdx_909_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20181227__us-gaap--AwardTypeAxis__custom--SeriesAWarrantMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrYinChiehChengMember_zBsKAPTwsJWa" title="Exercise price">0.50</span> per share, subject to continued employment for services as Chairman of the Board and a Director.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 1, 2020, Nocera granted Mr. Shun-Chih Chuang and Mr. Hsien-Wen Yu <span id="xdx_90B_ecustom--WarrantsGranted_c20200529__20200601__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrShunChihChuangMember__us-gaap--AwardTypeAxis__custom--ClassAWarrantMember_zNvMh74ZsIe4" title="Warrants granted">50,000</span> shares of Class A warrants and <span id="xdx_90C_ecustom--WarrantsGranted_c20200529__20200601__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrHsienWenYuMember__us-gaap--AwardTypeAxis__custom--ClassAWarrantMember_z4VgY87A44Id" title="Warrants granted">60,000</span> shares of Class A warrants separately, each with exercise price of $<span id="xdx_906_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20200601__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrShunChihChuangMember__us-gaap--AwardTypeAxis__custom--ClassAWarrantMember_zXqM2WE0hkg7" title="Exercise price">0.50</span> per share, for serving as the Company’s Chief Financial Officer and Chief Operating Officer. The Company also granted 2 employees <span id="xdx_906_ecustom--WarrantsGranted_c20200529__20200601__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TwoEmployeesMember__us-gaap--AwardTypeAxis__custom--ClassAWarrantMember_zO7TmVnh02O3" title="Warrants granted">50,000</span> shares of Class A warrants with exercise price of $<span id="xdx_907_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20200601__us-gaap--AwardTypeAxis__custom--ClassAWarrantMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TwoEmployeesMember_z6frUG5GMxni" title="Exercise price">0.50</span> per share. The Class A warrants consist of the right to purchase one share for $0.50 per share from the date of issuance until April 23, 2026.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 1, 2020, Nocera granted Mr. Michael A. Littman <span id="xdx_906_ecustom--WarrantsGranted_c20200529__20200601__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrMichaelALittmanMember__us-gaap--AwardTypeAxis__custom--ClassAWarrantMember_zbC5Eetuzr0g" title="Warrants granted">50,000</span> shares of Class A warrants with exercise price of $<span id="xdx_905_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20200601__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrMichaelALittmanMember__us-gaap--AwardTypeAxis__custom--ClassAWarrantMember_zxx8XtGcndb6" title="Exercise price">0.50</span> per share and <span id="xdx_906_ecustom--WarrantsGranted_c20200529__20200601__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrMichaelALittmanMember__us-gaap--AwardTypeAxis__custom--ClassBWarrantMember_zCePmfXCjSyh" title="Warrants granted">50,000</span> shares of Class B warrants with exercise price of $<span id="xdx_904_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20200601__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrMichaelALittmanMember__us-gaap--AwardTypeAxis__custom--ClassBWarrantMember_zI5nYNWWk3kk" title="Warrants exercise price">1.00</span> per share. Mr. Littman exercised <span id="xdx_906_ecustom--WarrantsExercisedShares_c20210809__20210811__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrMichaelALittmanMember__us-gaap--AwardTypeAxis__custom--ClassAWarrantMember_zvcIE6AgNkx" title="Warrants exercised, shares">50,000</span> shares of Class A warrants and <span id="xdx_903_ecustom--WarrantsExercisedShares_c20210809__20210811__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrMichaelALittmanMember__us-gaap--AwardTypeAxis__custom--ClassBWarrantMember_zLcQxnKr44wd" title="Warrants exercised, shares">50,000</span> shares of Class B warrants on August 11, 2021. The Class B warrants consist of the right to purchase one share for $1.00 per share separately from the date of issuance until April 23, 2026.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 1, 2021, Nocera granted Mr. Shun-Chih Chuang and Mr. Hsien-Wen Yu <span id="xdx_90B_ecustom--WarrantsGranted_c20211130__20211202__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrShunChihChuangMember__us-gaap--AwardTypeAxis__custom--ClassAWarrantMember_z7K5unWtrxB1" title="Warrants granted">75,000</span> shares of Class A warrants and <span id="xdx_900_ecustom--WarrantsGranted_c20211130__20211202__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrHsienWenYuMember__us-gaap--AwardTypeAxis__custom--ClassAWarrantMember_zIohAt2aYw14" title="Warrants granted">60,000</span> shares of Class A warrants separately, each with exercise price of $<span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20211202__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrShunChihChuangMember__us-gaap--AwardTypeAxis__custom--ClassAWarrantMember_zLOkw0e2QU52" title="Exercise price">0.50</span> per share, for serving as the Company’s Chief Financial Officer and Chief Operating Officer. The Company also granted 2 employees <span id="xdx_90C_ecustom--WarrantsGranted_c20211130__20211202__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TwoEmployeesMember__us-gaap--AwardTypeAxis__custom--ClassAWarrantMember_zMnpijCGFYMk" title="Warrants granted">70,000</span> shares of Class A warrant with exercise price of $<span id="xdx_904_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20211202__us-gaap--AwardTypeAxis__custom--ClassAWarrantMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TwoEmployeesMember_zfNBBPfeFVn5" title="Exercise price">0.50</span> per share.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 31, 2021, the Company issued an aggregate of <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20211230__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrShunChihChuangAndFiveConsultantsMember_zaWf2ufhT3Qh" title="Issuance of shares">505,000</span> shares of common stock to Mr. Shun-Chih Chuang and a total of five consultants in consideration for services rendered.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 22, 2022, the Company issued <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20221221__20221222__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChenChunChungMember_zqjADZitiMGa" title="Issuance of shares">150,000</span> and <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20221221__20221222__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TraDigitalMember_z75FD2fnkaid" title="Issuance of shares">75,000</span> shares of common stock to Chen-Chun Chung and TraDigital respectively in consideration for services rendered.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 22, 2023, the Company issued <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20230320__20230322__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zgMnrZWOIA17">450,000</span> shares of our common stock to our investor relation company, Hanover One International, Inc.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On October 11, 2023, the Company issued <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20231010__20231011__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--YuHaoChangMember_zPa1SC7O1tJ7">20,000</span> shares of our common stock to our consultant, Yu-Hao Chang.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 5, 2023, the Company issued <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20231202__20231205__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AndyChinAnJinMember_zoeZpkJfWjz3" title="Stock issued for services, shares">60,000</span> shares of our common stock to our Chief Executive Officer, Andy Chin-An Jin.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 26, 2024, the Company issued <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240825__20240826__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AnyChinAnJinMember_ztx5dCgkXjHj">180,000</span> shares of our common stock to our Chief Executive Officer, Andy Chin-An Jin.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The estimated fair value of share-based compensation for employees is recognized as a charge against income on a ratable basis over the requisite service period, which is generally the vesting period of the award. The fair value of stock option grant was estimated on the date of grant using the Black-Scholes option pricing model under the following assumptions:</p> <table cellpadding="0" cellspacing="0" id="xdx_882_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zROLXQn5ltZd" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SHARE-BASED COMPENSATION (Details - Assumptions)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8B4_zyJXiUojg3N8" style="display: none">Schedule of assumptions of option pricing</span></td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31, <br/> 2025</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31, <br/> 2024</b></span></td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dividend yield</span></td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 66%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk-free interest rate</span></td> <td style="width: 2%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 13%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_c20250101__20250331_zUQeHV68yaua" title="Risk-free interest rate">4.2</span>%</span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_c20240101__20240331_zkqs9g15eIV" title="Risk-free interest rate">1.16</span>%</span></td> <td style="width: 1%; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected term (in years)</span></td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20250101__20250331_zm83xSmtd7ol" title="Expected term (in years)">2.74</span></span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20240101__20240331_zTksV5lUrxZ7" title="Expected term (in years)">4.31</span></span></td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Volatility</span></td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_c20250101__20250331_zVB2z0QzZLh4" title="Volatility">36.25</span>%</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_c20240101__20240331_zgjgFgHL1ka5" title="Volatility">48.15</span>%</span></td> <td style="text-align: justify"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company estimated the grant date fair value of time-based stock option awards using the Black-Scholes option valuation model, which requires assumptions involving an estimate of the fair value of the underlying common stock on the date of grant, the expected term of the options, volatility, discount rate and dividend yield. The Company calculated expected option terms based on the “simplified” method for “plain vanilla” options due to the limited exercise information. The “simplified method” calculates the expected term as the average of the vesting term and the original contractual term of the options. The Company calculated volatility using the average adjusted volatility of quick company’s feature of Capital IQ for a period of time reflective of the expected option term, while the discount rate was estimated using the interest rate for a treasury note with the same contractual term as the options granted. Dividend yield is estimated at our current dividend rate, which adjustments for any known future changes in the rate.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the years ended December 31, 2024, $<span id="xdx_900_eus-gaap--AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition_c20240101__20241231_zSkct1grXa0e" title="Adjustments to APIC for share based compensation">60,831</span> share-based compensation expenses were recognized into additional paid-in capital of the Company, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> 250000 5000000 0.50 50000 60000 0.50 50000 0.50 50000 0.50 50000 1.00 50000 50000 75000 60000 0.50 70000 0.50 505000 150000 75000 450000 20000 60000 180000 <table cellpadding="0" cellspacing="0" id="xdx_882_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zROLXQn5ltZd" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SHARE-BASED COMPENSATION (Details - Assumptions)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8B4_zyJXiUojg3N8" style="display: none">Schedule of assumptions of option pricing</span></td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31, <br/> 2025</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31, <br/> 2024</b></span></td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dividend yield</span></td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 66%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk-free interest rate</span></td> <td style="width: 2%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 13%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_c20250101__20250331_zUQeHV68yaua" title="Risk-free interest rate">4.2</span>%</span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_c20240101__20240331_zkqs9g15eIV" title="Risk-free interest rate">1.16</span>%</span></td> <td style="width: 1%; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected term (in years)</span></td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20250101__20250331_zm83xSmtd7ol" title="Expected term (in years)">2.74</span></span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20240101__20240331_zTksV5lUrxZ7" title="Expected term (in years)">4.31</span></span></td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Volatility</span></td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_c20250101__20250331_zVB2z0QzZLh4" title="Volatility">36.25</span>%</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_c20240101__20240331_zgjgFgHL1ka5" title="Volatility">48.15</span>%</span></td> <td style="text-align: justify"> </td></tr> </table> 0.042 0.0116 P2Y8M26D P4Y3M21D 0.3625 0.4815 60831 <p id="xdx_80D_eus-gaap--PreferredStockTextBlock_zoBVYsMKca35" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 18     <span id="xdx_825_z0oubfkybkAf">PREFERRED STOCK</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In August 2021, the Company issued <span id="xdx_90E_eus-gaap--PreferredStockSharesIssued_c20210831__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_pdd" title="Preferred stock, shares issued">80,000</span> preferred shares, par value $<span id="xdx_900_eus-gaap--SaleOfStockPricePerShare_c20210831_pdd" title="Sale of stock, price">0.001</span> per share, at an issue price of $<span id="xdx_906_eus-gaap--SharesIssuedPricePerShare_c20210831_pdd" title="Share price">2.50</span> per share to certain investors credited as fully paid. The preferred shares are non-voting and non-redeemable. The holder of the preferred shares will have priority over the holders of the common stock of the Company on the assets and funds of the Company available for distribution in a distribution of assets on liquidation, winding up or dissolution of the Company. The holder of the preferred shares shall not have the right to attend or vote at any general meeting of the Company (except a general meeting for winding up of the Company or a resolution is to be proposed which if passed would vary or abrogate the rights or privileges of such holder).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 11, 2022, the Company effected a <span id="xdx_901_eus-gaap--StockholdersEquityReverseStockSplit_c20220809__20220811_zmWgbWMyVXte" title="Reverse stock split">2:3 reverse stock split</span> for each share of common stock issued and outstanding. As a result of reverse stock split, the shares of common stock issuable upon the conversion of Series A Preferred Stock decreased from 80,000 shares to 53,334 shares.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 80000 0.001 2.50 2:3 reverse stock split <p id="xdx_803_eus-gaap--EarningsPerShareTextBlock_zlJAgVqDAN2c" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 19     <span id="xdx_82D_z2a7OhfePHmc">(LOSS) INCOME PER SHARE</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table sets forth the computation of basic and diluted income (loss) per common share for the quarters ended March 31, 2025 and 2024.</p> <table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zwAHjukuFQmb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - (LOSS) EARNINGS PER SHARE (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8B1_zsraeGqfv2M" style="display: none">Schedule of loss per share</span></td><td> </td> <td colspan="2" id="xdx_49D_20250101__20250331_zF5ZCQiTSFBg" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49B_20240101__20240331_znngwahrZeCc" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>For three months ended </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>March 31,</b></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Unaudited)</b></span></td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr id="xdx_400_ecustom--NumeratorAbstract_iB_zwjr4sKh53o8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Numerator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--NetIncomeLoss_zuaFGrG0YAAf" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: justify; padding-bottom: 2.5pt">Net loss income attributable to the Company</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">(248,017</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">(288,576</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--DenominatorAbstract_iB_z0RbpFPBTGGj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Denominator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--WeightedAverageNumberOfSharesOutstandingAbstract_iB_z7sSgzo0QTPl" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Weighted-average shares outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_zWT6yfq5Qzw1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">- Basic</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">14,159,761</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">11,956,987</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_zISXzY14lBT4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">- Diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">14,159,761</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">11,956,987</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--LossPerShareBasicAndDilutedAbstract_iB_znPKFX39Xyi9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Loss per share:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--EarningsPerShareBasic_zYtWucsdKnl5" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">- Basic</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.0175</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.0241</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--EarningsPerShareDiluted_zqa0DPeXhMsf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">- Diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.0175</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.0241</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zwAHjukuFQmb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - (LOSS) EARNINGS PER SHARE (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span id="xdx_8B1_zsraeGqfv2M" style="display: none">Schedule of loss per share</span></td><td> </td> <td colspan="2" id="xdx_49D_20250101__20250331_zF5ZCQiTSFBg" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49B_20240101__20240331_znngwahrZeCc" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>For three months ended </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>March 31,</b></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Unaudited)</b></span></td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr id="xdx_400_ecustom--NumeratorAbstract_iB_zwjr4sKh53o8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Numerator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--NetIncomeLoss_zuaFGrG0YAAf" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: justify; padding-bottom: 2.5pt">Net loss income attributable to the Company</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">(248,017</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">(288,576</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--DenominatorAbstract_iB_z0RbpFPBTGGj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Denominator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--WeightedAverageNumberOfSharesOutstandingAbstract_iB_z7sSgzo0QTPl" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Weighted-average shares outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_zWT6yfq5Qzw1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">- Basic</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">14,159,761</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">11,956,987</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_zISXzY14lBT4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">- Diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">14,159,761</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">11,956,987</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--LossPerShareBasicAndDilutedAbstract_iB_znPKFX39Xyi9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Loss per share:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--EarningsPerShareBasic_zYtWucsdKnl5" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">- Basic</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.0175</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.0241</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--EarningsPerShareDiluted_zqa0DPeXhMsf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">- Diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.0175</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.0241</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> -248017 -288576 14159761 11956987 14159761 11956987 -0.0175 -0.0241 -0.0175 -0.0241 <p id="xdx_80A_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_z3jdgGr1qG01" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 20     <span id="xdx_82E_zry0lCXExx78">COMMITMENTS AND CONTINGENCIES</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Lease Commitment</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has entered into operating lease agreement for certain office and accommodation as well as fish farming containers for research and develop advanced technology for water circulation applying in fishery. Future minimum lease payments under non-cancellable operating leases with initial terms within one year.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The total future minimum lease payments under non-cancellable short-term leases as of March 31, 2025 are payable as follows:</p> <table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zuboPzXHnq0j" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - COMMITMENTS AND CONTINGENCIES (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span id="xdx_8B7_zwU87encw6j8" style="display: none">Schedule of lease payments</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_497_20250331_z1wMiCXxsrO2" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Lease Commitment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: justify; padding-bottom: 1pt">Within 1 year</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">1,827</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,827</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> <table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zuboPzXHnq0j" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - COMMITMENTS AND CONTINGENCIES (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span id="xdx_8B7_zwU87encw6j8" style="display: none">Schedule of lease payments</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_497_20250331_z1wMiCXxsrO2" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Lease Commitment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: justify; padding-bottom: 1pt">Within 1 year</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">1,827</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,827</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 1827 1827 <p id="xdx_800_eus-gaap--SegmentReportingDisclosureTextBlock_z8PafYA6i1ub" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Note 21     <span id="xdx_82F_z93JCgvV1Uyi">SEGMENT REPORTING</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Effective as of January 1, 2024, the Company adopted ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. The Company’s Chief Operating Decision Maker (“CODM”) is its Executive Director, Song-Yuan Teng, who is responsible for reviewing the results of operations and allocating resources across the Company’s reportable segments, including Fish Trading and Catering Services. These operating segments reflect the manner in which the CODM allocates resources and evaluates performance.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">These segments align with how management evaluates performance and allocates resources. Segment performance is evaluated based on segment revenue and operating profit, which includes direct costs and segment-specific general and administrative expenses and tax, but excludes corporate overhead and interest.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The summary of key information by segments for the three months ended March 31, 2025 and 2024 was as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>For three months ended March 31, 2025</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zDCVb8fvCuRi" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Disclosure - SEGMENT REPORTING (Details - Segment information)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"><span id="xdx_8B6_zT9M8sVytxY7"><b style="display: none">Schedule of segment information</b></span></td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Sales of Fish Trading</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Sales of <br/> Catering</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">E-Commerce</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td> <td colspan="2" style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td> <td colspan="2" style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td> <td colspan="2" style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td> <td colspan="2" style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 40%; font-size: 10pt">Revenue</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_986_eus-gaap--Revenues_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_z6BsIEp46yS1" style="width: 11%; font-size: 10pt; text-align: right" title="Revenue">4,474,206</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_98D_eus-gaap--Revenues_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_zvAUA1nfGJ4l" style="width: 11%; font-size: 10pt; text-align: right" title="Revenue">2,089</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_985_eus-gaap--Revenues_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zhjoZ2b3MwPg" style="width: 11%; font-size: 10pt; text-align: right" title="Revenue">57,833</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_989_eus-gaap--Revenues_c20250101__20250331_zVYmFSy68iK2" style="width: 11%; font-size: 10pt; text-align: right" title="Revenue">4,534,128</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Cost of revenue</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_981_eus-gaap--CostOfGoodsAndServicesSold_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zyrppDOapEX6" style="font-size: 10pt; text-align: right" title="Cost of revenue">4,465,209</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_981_eus-gaap--CostOfGoodsAndServicesSold_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_zf92Ln5WsXAe" style="font-size: 10pt; text-align: right" title="Cost of revenue">1,567</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_981_eus-gaap--CostOfGoodsAndServicesSold_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zqsXvOp6nkub" style="font-size: 10pt; text-align: right" title="Cost of revenue">16,402</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98A_eus-gaap--CostOfGoodsAndServicesSold_c20250101__20250331_zzOs3bBnLJgj" style="font-size: 10pt; text-align: right" title="Cost of revenue">4,483,178</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: left">Gross profit</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98E_eus-gaap--GrossProfit_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zkR9YYnnAMi4" style="font-size: 10pt; text-align: right" title="Gross profit">8,997</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98B_eus-gaap--GrossProfit_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_zr5GYUeAF8l2" style="font-size: 10pt; text-align: right" title="Gross profit">522</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_981_eus-gaap--GrossProfit_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zkSr4E83wl36" style="font-size: 10pt; text-align: right" title="Gross profit">41,431</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98F_eus-gaap--GrossProfit_c20250101__20250331_z0RRmJNzFz84" style="font-size: 10pt; text-align: right" title="Gross profit">50,950</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">General and administrative expenses</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_982_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zKBfl2nErwme" style="font-size: 10pt; text-align: right" title="General and administrative expenses">(60,323</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98D_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_zS50UM4N36z" style="font-size: 10pt; text-align: right" title="General and administrative expenses">(195,407</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_985_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zihihq9I3xZc" style="font-size: 10pt; text-align: right" title="General and administrative expenses">(78,641</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_986_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20250101__20250331_zVh33IoxRUi" style="font-size: 10pt; text-align: right" title="General and administrative expenses">(334,371</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: left">Segment operating losses</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_987_eus-gaap--OperatingIncomeLoss_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zvgR5vHRbBK" style="font-size: 10pt; text-align: right" title="Segment operating losses">(51,326</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_982_eus-gaap--OperatingIncomeLoss_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_zvGxR37wOLkc" style="font-size: 10pt; text-align: right" title="Segment operating losses">(194,885</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98D_eus-gaap--OperatingIncomeLoss_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zvxe6piJdwae" style="font-size: 10pt; text-align: right" title="Segment operating losses">(37,210</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_988_eus-gaap--OperatingIncomeLoss_c20250101__20250331_zTmW59sANOx8" style="font-size: 10pt; text-align: right" title="Segment operating losses">(283,421</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Income tax expenses</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98F_eus-gaap--IncomeTaxExpenseBenefit_d0_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zByc5c2iCv58" style="font-size: 10pt; text-align: right" title="Income tax expenses">–</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98B_eus-gaap--IncomeTaxExpenseBenefit_d0_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_z1hCE2eCENj2" style="font-size: 10pt; text-align: right" title="Income tax expenses">–</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98D_eus-gaap--IncomeTaxExpenseBenefit_d0_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zxV0V6EZf0Qe" style="font-size: 10pt; text-align: right" title="Income tax expenses">–</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_986_eus-gaap--IncomeTaxExpenseBenefit_d0_c20250101__20250331_zEybUaueZcsl" style="font-size: 10pt; text-align: right" title="Income tax expenses">–</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: left">Segment losses</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_989_ecustom--SegmentLosses_d0_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zK1fCkQOvsXk" style="font-size: 10pt; text-align: right" title="Segment losses">(51,326</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_987_ecustom--SegmentLosses_d0_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_zkQ9RDQy3Wfe" style="font-size: 10pt; text-align: right" title="Segment losses">(194,885</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_982_ecustom--SegmentLosses_d0_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zWih48NY0Gdc" style="font-size: 10pt; text-align: right" title="Segment losses">(37,210</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_982_ecustom--SegmentLosses_d0_c20250101__20250331_zp7s7W5p15zd" style="font-size: 10pt; text-align: right" title="Segment losses">(283,421</td><td style="font-size: 10pt; text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>For three months ended March 31, 2024</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Sales of Fish Trading</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Sales of <br/> Catering</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">E-Commerce</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td> <td colspan="2" style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td> <td colspan="2" style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td> <td colspan="2" style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td> <td colspan="2" style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 40%; font-size: 10pt">Revenue</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_980_eus-gaap--Revenues_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zQtJm67I7hu1" style="width: 11%; font-size: 10pt; text-align: right" title="Revenue">4,764,517</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_98A_eus-gaap--Revenues_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_zh3BHVGFpE5l" style="width: 11%; font-size: 10pt; text-align: right" title="Revenue">86,373</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_988_eus-gaap--Revenues_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_z9Ipfj9rUOr9" style="width: 11%; font-size: 10pt; text-align: right" title="Revenue">48,990</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_981_eus-gaap--Revenues_c20240101__20240331_zC0WEsC2Dw61" style="width: 11%; font-size: 10pt; text-align: right" title="Revenue">4,899,880</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Cost of revenue</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_988_eus-gaap--CostOfGoodsAndServicesSold_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_z8fQyKuzD0Q9" style="font-size: 10pt; text-align: right" title="Cost of revenue">4,754,614</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98B_eus-gaap--CostOfGoodsAndServicesSold_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_zaHV6qyQgxFb" style="font-size: 10pt; text-align: right" title="Cost of revenue">43,989</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98C_eus-gaap--CostOfGoodsAndServicesSold_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zAwolwizOJBa" style="font-size: 10pt; text-align: right" title="Cost of revenue">17,316</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_987_eus-gaap--CostOfGoodsAndServicesSold_c20240101__20240331_zSyz5LcOhxz7" style="font-size: 10pt; text-align: right" title="Cost of revenue">4,815,919</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: left">Gross profit</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_981_eus-gaap--GrossProfit_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zUY7yOFfnhVb" style="font-size: 10pt; text-align: right" title="Gross profit">9,903</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_982_eus-gaap--GrossProfit_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_z3f2DxT2T3y2" style="font-size: 10pt; text-align: right" title="Gross profit">42,384</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98B_eus-gaap--GrossProfit_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zvfPpxt94vA7" style="font-size: 10pt; text-align: right" title="Gross profit">31,674</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98F_eus-gaap--GrossProfit_c20240101__20240331_zdnySOL2Qj4l" style="font-size: 10pt; text-align: right" title="Gross profit">83,961</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">General and administrative expenses</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_980_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zN1egKlKBMl4" style="font-size: 10pt; text-align: right" title="General and administrative expenses">(27,955</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98D_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_zidsw6UHiqua" style="font-size: 10pt; text-align: right" title="General and administrative expenses">(166,429</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98A_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_z9LdVKAnPlzk" style="font-size: 10pt; text-align: right" title="General and administrative expenses">(257,080</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_987_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20240101__20240331_zD7fWRhvC19d" style="font-size: 10pt; text-align: right" title="General and administrative expenses">(451,464</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: left">Segment operating losses</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98C_eus-gaap--OperatingIncomeLoss_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zi0iGpdfkqtj" style="font-size: 10pt; text-align: right" title="Segment operating losses">(18,052</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_986_eus-gaap--OperatingIncomeLoss_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_zulJneBbgsqc" style="font-size: 10pt; text-align: right" title="Segment operating losses">(124,045</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98A_eus-gaap--OperatingIncomeLoss_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zVuoRf4CZ9Lc" style="font-size: 10pt; text-align: right" title="Segment operating losses">(225,406</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_981_eus-gaap--OperatingIncomeLoss_c20240101__20240331_zXz0SHKu1QBa" style="font-size: 10pt; text-align: right" title="Segment operating losses">(367,503</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Income tax expenses</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_983_eus-gaap--IncomeTaxExpenseBenefit_iN_di0_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zGGUcCWdskR1" style="font-size: 10pt; text-align: right" title="Income tax expenses">(124,146</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_989_eus-gaap--IncomeTaxExpenseBenefit_d0_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_zaytHHKkR5tk" style="font-size: 10pt; text-align: right" title="Income tax expenses">–</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98D_eus-gaap--IncomeTaxExpenseBenefit_d0_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zzTz52Hr6xVh" style="font-size: 10pt; text-align: right" title="Income tax expenses">–</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_986_eus-gaap--IncomeTaxExpenseBenefit_iN_di0_c20240101__20240331_zf8e7Hd60tLh" style="font-size: 10pt; text-align: right" title="Income tax expenses">(124,146</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: left">Segment losses</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_989_ecustom--SegmentLosses_d0_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zHYqeEizoha8" style="font-size: 10pt; text-align: right" title="Segment losses">(142,198</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98F_ecustom--SegmentLosses_d0_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_z2SY4EmG04Ei" style="font-size: 10pt; text-align: right" title="Segment losses">(124,045</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_987_ecustom--SegmentLosses_d0_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zLnmH0LPUB99" style="font-size: 10pt; text-align: right" title="Segment losses">(225,406</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98C_ecustom--SegmentLosses_d0_c20240101__20240331_zh6BUgsYVjzl" style="font-size: 10pt; text-align: right" title="Segment losses">(491,649</td><td style="font-size: 10pt; text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following tables set forth a summary of single customers who represent 10% or more of the Company’s segments revenue, net:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt"></td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>Fish Trading</b></span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>March 31, 2025</b></span></td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>March 31, 2024</b></span></td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify">Percentage of fish trading revenue</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; font-size: 10pt; text-align: justify">Customer A</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td id="xdx_982_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zaxtd6evdce8" style="width: 13%; font-size: 10pt; text-align: right" title="Concentration percentage">21.47%</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td id="xdx_983_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zZGx22AGMhe6" style="width: 13%; font-size: 10pt; text-align: right" title="Concentration percentage">37.45%</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify">Customer B</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_984_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zyRa6m05cwr1" style="font-size: 10pt; text-align: right" title="Concentration percentage">24.25%</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_98F_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zvOHsQFFQRRk" style="font-size: 10pt; text-align: right" title="Concentration percentage">–</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify">Customer C</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_980_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zWYl7NsG5Ef5" style="font-size: 10pt; text-align: right" title="Concentration percentage">18.42%</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_981_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_z14bnyXfPSv4" style="font-size: 10pt; text-align: right" title="Concentration percentage">–</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify">Customer D</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_98A_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zdPCKrAeLV5b" style="font-size: 10pt; text-align: right" title="Concentration percentage">20.50%</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_982_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zu9HWm40ZW6j" style="font-size: 10pt; text-align: right" title="Concentration percentage">10.01%</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify">Customer E</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_980_ecustom--ConcentrationRiskPercentage2_dp0_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerEMember__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_z1SKRGr13KH1" style="font-size: 10pt; text-align: right" title="Concentration percentage">–</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_985_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerEMember__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zHH9JgY1voSf" style="font-size: 10pt; text-align: right" title="Concentration percentage">18.21%</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Customer F</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td id="xdx_98D_ecustom--ConcentrationRiskPercentage2_dp0_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerFMember__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zvJwg5V2yPNi" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Concentration percentage">–</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td id="xdx_983_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerFMember__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zeFu5wJVePij" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Concentration percentage">15.35%</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 2.5pt"> </td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td id="xdx_98A_ecustom--ConcentrationRiskPercentage2_dp0_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zyWomDU4ozM1" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Concentration percentage">84.65%</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td id="xdx_983_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zWHGLwoew4me" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Concentration percentage">81.01%</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: justify"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Catering</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: justify"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31, 2024</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: justify"> </td><td style="font-size: 10pt"> </td> <td colspan="2" style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td> <td colspan="2" style="font-size: 10pt; text-align: center"> </td><td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify">Percentage of catering revenue</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 66%; font-size: 10pt; text-align: justify">Customer G</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td id="xdx_988_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerGMember__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_ztvGcdtowiYd" style="width: 13%; font-size: 10pt; text-align: right" title="Concentration percentage">83.99%</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td id="xdx_983_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerGMember__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_z349NOfYLJy2" style="width: 13%; font-size: 10pt; text-align: right" title="Concentration percentage">–</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 2.5pt"> </td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td id="xdx_986_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_zt2wuNl2ztq1" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Concentration percentage">83.99%</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td id="xdx_986_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_zedTxbqcjtG6" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Concentration percentage">–</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> <b> </b></p> <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zDCVb8fvCuRi" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Disclosure - SEGMENT REPORTING (Details - Segment information)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"><span id="xdx_8B6_zT9M8sVytxY7"><b style="display: none">Schedule of segment information</b></span></td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Sales of Fish Trading</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Sales of <br/> Catering</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">E-Commerce</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td> <td colspan="2" style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td> <td colspan="2" style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td> <td colspan="2" style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td> <td colspan="2" style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 40%; font-size: 10pt">Revenue</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_986_eus-gaap--Revenues_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_z6BsIEp46yS1" style="width: 11%; font-size: 10pt; text-align: right" title="Revenue">4,474,206</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_98D_eus-gaap--Revenues_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_zvAUA1nfGJ4l" style="width: 11%; font-size: 10pt; text-align: right" title="Revenue">2,089</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_985_eus-gaap--Revenues_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zhjoZ2b3MwPg" style="width: 11%; font-size: 10pt; text-align: right" title="Revenue">57,833</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_989_eus-gaap--Revenues_c20250101__20250331_zVYmFSy68iK2" style="width: 11%; font-size: 10pt; text-align: right" title="Revenue">4,534,128</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Cost of revenue</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_981_eus-gaap--CostOfGoodsAndServicesSold_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zyrppDOapEX6" style="font-size: 10pt; text-align: right" title="Cost of revenue">4,465,209</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_981_eus-gaap--CostOfGoodsAndServicesSold_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_zf92Ln5WsXAe" style="font-size: 10pt; text-align: right" title="Cost of revenue">1,567</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_981_eus-gaap--CostOfGoodsAndServicesSold_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zqsXvOp6nkub" style="font-size: 10pt; text-align: right" title="Cost of revenue">16,402</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98A_eus-gaap--CostOfGoodsAndServicesSold_c20250101__20250331_zzOs3bBnLJgj" style="font-size: 10pt; text-align: right" title="Cost of revenue">4,483,178</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: left">Gross profit</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98E_eus-gaap--GrossProfit_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zkR9YYnnAMi4" style="font-size: 10pt; text-align: right" title="Gross profit">8,997</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98B_eus-gaap--GrossProfit_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_zr5GYUeAF8l2" style="font-size: 10pt; text-align: right" title="Gross profit">522</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_981_eus-gaap--GrossProfit_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zkSr4E83wl36" style="font-size: 10pt; text-align: right" title="Gross profit">41,431</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98F_eus-gaap--GrossProfit_c20250101__20250331_z0RRmJNzFz84" style="font-size: 10pt; text-align: right" title="Gross profit">50,950</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">General and administrative expenses</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_982_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zKBfl2nErwme" style="font-size: 10pt; text-align: right" title="General and administrative expenses">(60,323</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98D_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_zS50UM4N36z" style="font-size: 10pt; text-align: right" title="General and administrative expenses">(195,407</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_985_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zihihq9I3xZc" style="font-size: 10pt; text-align: right" title="General and administrative expenses">(78,641</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_986_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20250101__20250331_zVh33IoxRUi" style="font-size: 10pt; text-align: right" title="General and administrative expenses">(334,371</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: left">Segment operating losses</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_987_eus-gaap--OperatingIncomeLoss_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zvgR5vHRbBK" style="font-size: 10pt; text-align: right" title="Segment operating losses">(51,326</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_982_eus-gaap--OperatingIncomeLoss_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_zvGxR37wOLkc" style="font-size: 10pt; text-align: right" title="Segment operating losses">(194,885</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98D_eus-gaap--OperatingIncomeLoss_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zvxe6piJdwae" style="font-size: 10pt; text-align: right" title="Segment operating losses">(37,210</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_988_eus-gaap--OperatingIncomeLoss_c20250101__20250331_zTmW59sANOx8" style="font-size: 10pt; text-align: right" title="Segment operating losses">(283,421</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Income tax expenses</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98F_eus-gaap--IncomeTaxExpenseBenefit_d0_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zByc5c2iCv58" style="font-size: 10pt; text-align: right" title="Income tax expenses">–</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98B_eus-gaap--IncomeTaxExpenseBenefit_d0_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_z1hCE2eCENj2" style="font-size: 10pt; text-align: right" title="Income tax expenses">–</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98D_eus-gaap--IncomeTaxExpenseBenefit_d0_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zxV0V6EZf0Qe" style="font-size: 10pt; text-align: right" title="Income tax expenses">–</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_986_eus-gaap--IncomeTaxExpenseBenefit_d0_c20250101__20250331_zEybUaueZcsl" style="font-size: 10pt; text-align: right" title="Income tax expenses">–</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: left">Segment losses</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_989_ecustom--SegmentLosses_d0_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zK1fCkQOvsXk" style="font-size: 10pt; text-align: right" title="Segment losses">(51,326</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_987_ecustom--SegmentLosses_d0_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_zkQ9RDQy3Wfe" style="font-size: 10pt; text-align: right" title="Segment losses">(194,885</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_982_ecustom--SegmentLosses_d0_c20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zWih48NY0Gdc" style="font-size: 10pt; text-align: right" title="Segment losses">(37,210</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_982_ecustom--SegmentLosses_d0_c20250101__20250331_zp7s7W5p15zd" style="font-size: 10pt; text-align: right" title="Segment losses">(283,421</td><td style="font-size: 10pt; text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>For three months ended March 31, 2024</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Sales of Fish Trading</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Sales of <br/> Catering</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">E-Commerce</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td> <td colspan="2" style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td> <td colspan="2" style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td> <td colspan="2" style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td> <td colspan="2" style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 40%; font-size: 10pt">Revenue</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_980_eus-gaap--Revenues_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zQtJm67I7hu1" style="width: 11%; font-size: 10pt; text-align: right" title="Revenue">4,764,517</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_98A_eus-gaap--Revenues_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_zh3BHVGFpE5l" style="width: 11%; font-size: 10pt; text-align: right" title="Revenue">86,373</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_988_eus-gaap--Revenues_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_z9Ipfj9rUOr9" style="width: 11%; font-size: 10pt; text-align: right" title="Revenue">48,990</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_981_eus-gaap--Revenues_c20240101__20240331_zC0WEsC2Dw61" style="width: 11%; font-size: 10pt; text-align: right" title="Revenue">4,899,880</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Cost of revenue</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_988_eus-gaap--CostOfGoodsAndServicesSold_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_z8fQyKuzD0Q9" style="font-size: 10pt; text-align: right" title="Cost of revenue">4,754,614</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98B_eus-gaap--CostOfGoodsAndServicesSold_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_zaHV6qyQgxFb" style="font-size: 10pt; text-align: right" title="Cost of revenue">43,989</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98C_eus-gaap--CostOfGoodsAndServicesSold_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zAwolwizOJBa" style="font-size: 10pt; text-align: right" title="Cost of revenue">17,316</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_987_eus-gaap--CostOfGoodsAndServicesSold_c20240101__20240331_zSyz5LcOhxz7" style="font-size: 10pt; text-align: right" title="Cost of revenue">4,815,919</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: left">Gross profit</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_981_eus-gaap--GrossProfit_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zUY7yOFfnhVb" style="font-size: 10pt; text-align: right" title="Gross profit">9,903</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_982_eus-gaap--GrossProfit_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_z3f2DxT2T3y2" style="font-size: 10pt; text-align: right" title="Gross profit">42,384</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98B_eus-gaap--GrossProfit_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zvfPpxt94vA7" style="font-size: 10pt; text-align: right" title="Gross profit">31,674</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98F_eus-gaap--GrossProfit_c20240101__20240331_zdnySOL2Qj4l" style="font-size: 10pt; text-align: right" title="Gross profit">83,961</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">General and administrative expenses</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_980_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zN1egKlKBMl4" style="font-size: 10pt; text-align: right" title="General and administrative expenses">(27,955</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98D_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_zidsw6UHiqua" style="font-size: 10pt; text-align: right" title="General and administrative expenses">(166,429</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98A_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_z9LdVKAnPlzk" style="font-size: 10pt; text-align: right" title="General and administrative expenses">(257,080</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_987_eus-gaap--GeneralAndAdministrativeExpense_iN_di_c20240101__20240331_zD7fWRhvC19d" style="font-size: 10pt; text-align: right" title="General and administrative expenses">(451,464</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: left">Segment operating losses</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98C_eus-gaap--OperatingIncomeLoss_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zi0iGpdfkqtj" style="font-size: 10pt; text-align: right" title="Segment operating losses">(18,052</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_986_eus-gaap--OperatingIncomeLoss_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_zulJneBbgsqc" style="font-size: 10pt; text-align: right" title="Segment operating losses">(124,045</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98A_eus-gaap--OperatingIncomeLoss_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zVuoRf4CZ9Lc" style="font-size: 10pt; text-align: right" title="Segment operating losses">(225,406</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_981_eus-gaap--OperatingIncomeLoss_c20240101__20240331_zXz0SHKu1QBa" style="font-size: 10pt; text-align: right" title="Segment operating losses">(367,503</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Income tax expenses</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_983_eus-gaap--IncomeTaxExpenseBenefit_iN_di0_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zGGUcCWdskR1" style="font-size: 10pt; text-align: right" title="Income tax expenses">(124,146</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_989_eus-gaap--IncomeTaxExpenseBenefit_d0_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_zaytHHKkR5tk" style="font-size: 10pt; text-align: right" title="Income tax expenses">–</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98D_eus-gaap--IncomeTaxExpenseBenefit_d0_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zzTz52Hr6xVh" style="font-size: 10pt; text-align: right" title="Income tax expenses">–</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_986_eus-gaap--IncomeTaxExpenseBenefit_iN_di0_c20240101__20240331_zf8e7Hd60tLh" style="font-size: 10pt; text-align: right" title="Income tax expenses">(124,146</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: left">Segment losses</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_989_ecustom--SegmentLosses_d0_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zHYqeEizoha8" style="font-size: 10pt; text-align: right" title="Segment losses">(142,198</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98F_ecustom--SegmentLosses_d0_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_z2SY4EmG04Ei" style="font-size: 10pt; text-align: right" title="Segment losses">(124,045</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_987_ecustom--SegmentLosses_d0_c20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--ECommerceMember_zLnmH0LPUB99" style="font-size: 10pt; text-align: right" title="Segment losses">(225,406</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98C_ecustom--SegmentLosses_d0_c20240101__20240331_zh6BUgsYVjzl" style="font-size: 10pt; text-align: right" title="Segment losses">(491,649</td><td style="font-size: 10pt; text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following tables set forth a summary of single customers who represent 10% or more of the Company’s segments revenue, net:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt"></td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>Fish Trading</b></span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>March 31, 2025</b></span></td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold; text-align: left"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>March 31, 2024</b></span></td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify">Percentage of fish trading revenue</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; font-size: 10pt; text-align: justify">Customer A</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td id="xdx_982_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zaxtd6evdce8" style="width: 13%; font-size: 10pt; text-align: right" title="Concentration percentage">21.47%</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td id="xdx_983_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zZGx22AGMhe6" style="width: 13%; font-size: 10pt; text-align: right" title="Concentration percentage">37.45%</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify">Customer B</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_984_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zyRa6m05cwr1" style="font-size: 10pt; text-align: right" title="Concentration percentage">24.25%</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_98F_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zvOHsQFFQRRk" style="font-size: 10pt; text-align: right" title="Concentration percentage">–</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify">Customer C</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_980_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zWYl7NsG5Ef5" style="font-size: 10pt; text-align: right" title="Concentration percentage">18.42%</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_981_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_z14bnyXfPSv4" style="font-size: 10pt; text-align: right" title="Concentration percentage">–</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify">Customer D</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_98A_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zdPCKrAeLV5b" style="font-size: 10pt; text-align: right" title="Concentration percentage">20.50%</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_982_ecustom--ConcentrationRiskPercentage2_dp_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zu9HWm40ZW6j" style="font-size: 10pt; text-align: right" title="Concentration percentage">10.01%</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify">Customer E</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_980_ecustom--ConcentrationRiskPercentage2_dp0_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerEMember__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_z1SKRGr13KH1" style="font-size: 10pt; text-align: right" title="Concentration percentage">–</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_985_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerEMember__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zHH9JgY1voSf" style="font-size: 10pt; text-align: right" title="Concentration percentage">18.21%</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Customer F</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td id="xdx_98D_ecustom--ConcentrationRiskPercentage2_dp0_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerFMember__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zvJwg5V2yPNi" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Concentration percentage">–</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td id="xdx_983_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerFMember__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zeFu5wJVePij" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Concentration percentage">15.35%</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 2.5pt"> </td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td id="xdx_98A_ecustom--ConcentrationRiskPercentage2_dp0_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zyWomDU4ozM1" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Concentration percentage">84.65%</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td id="xdx_983_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--FishTradingMember_zWHGLwoew4me" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Concentration percentage">81.01%</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: justify"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Catering</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: justify"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31, 2024</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: justify"> </td><td style="font-size: 10pt"> </td> <td colspan="2" style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td> <td colspan="2" style="font-size: 10pt; text-align: center"> </td><td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify">Percentage of catering revenue</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 66%; font-size: 10pt; text-align: justify">Customer G</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td id="xdx_988_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerGMember__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_ztvGcdtowiYd" style="width: 13%; font-size: 10pt; text-align: right" title="Concentration percentage">83.99%</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td id="xdx_983_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerGMember__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_z349NOfYLJy2" style="width: 13%; font-size: 10pt; text-align: right" title="Concentration percentage">–</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 2.5pt"> </td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td id="xdx_986_ecustom--ConcentrationRiskPercentage2_dp_c20250101__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_zt2wuNl2ztq1" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Concentration percentage">83.99%</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td id="xdx_986_ecustom--ConcentrationRiskPercentage2_dp0_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--CateringMember_zedTxbqcjtG6" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Concentration percentage">–</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> <b> </b></p> 4474206 2089 57833 4534128 4465209 1567 16402 4483178 8997 522 41431 50950 60323 195407 78641 334371 -51326 -194885 -37210 -283421 0 0 0 0 -51326 -194885 -37210 -283421 4764517 86373 48990 4899880 4754614 43989 17316 4815919 9903 42384 31674 83961 27955 166429 257080 451464 -18052 -124045 -225406 -367503 124146 0 0 124146 -142198 -124045 -225406 -491649 0.2147 0.3745 0.2425 0 0.1842 0 0.2050 0.1001 0 0.1821 0 0.1535 0.8465 0.8101 0.8399 0 0.8399 0 <p id="xdx_802_eus-gaap--SubsequentEventsTextBlock_zW0hvicES8y8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 22      <span id="xdx_828_zRregIMpSj1b">SUBSEQUENT EVENT</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has evaluated subsequent events through the issuance of the unaudited condensed consolidated financial statements and there are no subsequent events that would have required adjustment or disclosure in the consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> false false false false Mountain Share Transfer, LLC is company 100% controlled by Erik S. Nelson, the previous corporate secretary and director of the Company. The balances represented the amount paid on behalf of the Company for its daily operation purpose. The amount due to Mr. Yin-Chieh Cheng relates to a prior arrangement. Mr. Yin-Chieh Cheng was vacant as of July 8, 2023, and the Company is evaluating settlement with the estate. Feng-Hua Chen is the Chief Operating Officer of the company, the balances represented the amount paid on behalf of the Company for its daily operation purpose.