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Unaudited Condensed Consolidated Statements of Cash Flows - USD ($)
9 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Cash flows from operating activities:    
Net income $ 1,040,049 $ 1,827,860
Adjustments to reconcile net income to net cash provided by operating activities:    
Depreciation of plant and equipment 177,425 182,306
Amortization of operating lease right-of-use assets and interest of lease liabilities 2,465,520 2,401,668
Allowance for expected credit losses (21,335) 94,532
Deferred tax benefit (627,016) (3,221)
Provision for inventory valuation allowance 340,432 80,043
Change in assets and liabilities:    
Accounts receivable, net (2,241,909) 431,809
Prepayments and other assets, net 2,383,355 (1,454,236)
Inventories, net 3,487,468 (5,995,884)
Income tax recoverable (787,386) (446,402)
Accounts payable (3,050,864) 5,345,613
Contract liabilities 173,450 (128,372)
Operating lease liabilities (2,349,335) (2,170,117)
Accrued expenses and other liabilities 324,594 232,458
Net cash provided by operating activities 1,314,448 398,057
Cash flows from investing activity:    
Purchases of plant and equipment (21,645) (81,073)
Net cash used in investing activity (21,645) (81,073)
Cash flows from financing activities:    
Repayments of short-term bank loans (3,000,000)
Deferred IPO costs (570,588)
Dividends paid (350,000) (1,238,287)
Repayment from (advances to) a stockholder 163,439 (500)
Net cash used in financing activities (757,149) (4,238,787)
Net increase (decrease) in cash and equivalents 535,654 (3,921,803)
Cash and equivalents, beginning of period 153,203 4,562,292
Cash and equivalents, end of period 688,857 640,489
Supplemental disclosures of cash flow information:    
Current state income tax 402,543 44,000
Current federal income tax 775,000
Income tax paid 1,177,543 44,000
Interest received 23,827 124,569
Interest paid 12,468
Supplemental disclosure of non-cash investing and financing activities:    
Operating Lease Right-Of-Use Assets Obtained in Exchange for Operating Lease Liabilities $ 642,446