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Accounts Receivable, Net
12 Months Ended
Dec. 31, 2025
Accounts Receivable, Net [Abstract]  
ACCOUNTS RECEIVABLE, NET

4. ACCOUNTS RECEIVABLE, NET

 

Accounts receivable and the allowance for credit loss consisted of the following:

 

   As of December 31, 
   2025   2024 
Accounts receivable  $4,713,405   $5,063,205 
Less: allowance for credit loss   (528,360)   (155,642)
   $4,185,045   $4,907,563 

 

Allowance for credit loss movement consisted of the following:

 

   As of December 31, 
   2025   2024 
At the beginning of the year  $(155,642)  $(97,133)
Allowance of the year   (372,718)   (58,509)
At the end of the year  $(528,360)  $(155,642)

 

As of December 31, 2025 and 2024, all accounts receivable were due from third party customers. The Group recognized allowance for credit loss of $372,718 and $58,509 for the years ended December 31, 2025 and 2024, respectively.