Accounts Receivable

12 Months Ended

Dec. 31, 2025

Accounts Receivable [Abstract]

Accounts Receivable

3. Accounts Receivable

Accounts receivable consisted of the following at December 31:

	2025		2024
Accounts receivable	$	5,399,999	$	13,460,734
Less: allowance for expected credit loss		-		(5,740,368	)
Accounts receivable, net	$	5,399,999	$	7,720,366

The movement of the allowance for expected credit loss were as follows:

	2025			2024
Balance at the beginning of the year	$	5,740,368		$	-
(Reversal of) provision for expected credit loss		(2,474,436	)		5,740,368
Write off		(3,265,932	)		-
Balance at the end of the year	$	-		$	5,740,368

The management considered that the recoverability of the accounts receivable of $3,265,932 was remote as the client is experiencing severe financial difficulties and the Company has written-off the accounts receivable of $3,265,932 for the year ended December 31, 2025.