| GERMANY |
GERMANY |
90%
|
the revenue from customers in Italy, Switzerland, Spain and Germany represented approximately 41.1%, 6.2%, 0.8%, and 12.7%, respectively, of our total revenue for the year ended December 31, 2023 |
| ITALY |
ITALY |
90%
|
the revenue from customers in Italy, Switzerland, Spain and Germany represented approximately 41.1%, 6.2%, 0.8%, and 12.7%, respectively, of our total revenue for the year ended December 31, 2023 |
| JAPAN |
JAPAN |
90%
|
the revenue from customers in Switzerland, Italy, Japan and Germany represented approximately 2.16%, 58.18%, 2.16% and 9.45%, respectively, of our total revenue for the year ended December 31, 2024 |
| SPAIN |
SPAIN |
90%
|
the revenue from customers in Italy, Switzerland, Spain and Germany represented approximately 41.1%, 6.2%, 0.8%, and 12.7%, respectively, of our total revenue for the year ended December 31, 2023 |
| SWITZERLAND |
SWITZERLAND |
90%
|
the revenue from customers in Italy, Switzerland, Spain and Germany represented approximately 41.1%, 6.2%, 0.8%, and 12.7%, respectively, of our total revenue for the year ended December 31, 2023 |
| CAPITAL-RESOURCES |
CAPITAL-RESOURCES |
62%
|
proximately $18 million loss and made the announcement of exit China in January, 2026. This is the preparation and necessary step to facilitate our partnership with PSSB to build a solid state batter… |
| CAYMAN-ISLANDS-COMPANY |
CAYMAN-ISLANDS-COMPANY |
62%
|
5, the Company completed its initial public offering (“IPO”) of 1,250,000 ordinary shares at an offering price of US$ 4.00 per share, resulting in gross proceeds of US$ 5,000,000 , before deducting u… |
| CAYMAN-LTD |
CAYMAN-LTD |
62%
|
eyond, which was incorporated as an international company in Samoa on April 13, 2016; (iii) Bohong Technology, which was incorporated in the PRC on October 9, 2018; (iv) Star Leader Trading Private L… |
| DG-CO-LTD |
DG-CO-LTD |
62%
|
ule of Contract liabilities (i) The Group has recognized the following revenue-related contract liabilities: As of As of December 31, 2025 December 31, 2024 Contract liabilities - receipts in advance… |
| DIRECTORS-GROUP |
DIRECTORS-GROUP |
62%
|
iang, amounting to $ 8,249,052 . The loan is unsecured, bears a fixed interest rate of 0.5 % per annum, and originally matures on December 31, 2026. On April 30, 2026, Yu-Ning Chiang signed a letter … |
| DONGGUAN-YUANTAI-SPORTS-EQUIPMENT-CO-LTD |
DONGGUAN-YUANTAI-SPORTS-EQUIPMENT-CO-LTD |
62%
|
it fails to provide justifiable reasons for the relevant goods that are lost or short in quantity or whose records are untrue, a fine of 5% up to 30% the value of goods may be imposed upon, and the i… |
| FOREWELL-SPORTS-EQUIPMENT-CO-LTD |
FOREWELL-SPORTS-EQUIPMENT-CO-LTD |
62%
|
ies Nature 2023 2024 2025 2026 New Moon Corporation Interest expense from a related party loan - - - - Jiang Ke Composite Materials (DG) Co., Ltd. (“Jiang Ke”) Sales of goods to related parties - - -… |
| FORWELL-SPORTS-EQUIPMENT-CO-LTD |
FORWELL-SPORTS-EQUIPMENT-CO-LTD |
62%
|
ule of Contract liabilities (i) The Group has recognized the following revenue-related contract liabilities: As of As of December 31, 2025 December 31, 2024 Contract liabilities - receipts in advance… |
| GROUP-THE-GROUP |
GROUP-THE-GROUP |
62%
|
olidated financial statements. We believe that our audits provide a reasonable basis for our opinion. /s/ WWC, P.C. WWC, P.C. Certified Public Accountants PCAOB ID NO. 1171 We have served as the Grou… |
| IASB-THE-GROUP |
IASB-THE-GROUP |
62%
|
olidated financial statements. We believe that our audits provide a reasonable basis for our opinion. /s/ WWC, P.C. WWC, P.C. Certified Public Accountants PCAOB ID NO. 1171 We have served as the Grou… |
| NEW-MOON-CORPORATION |
NEW-MOON-CORPORATION |
62%
|
5, the Company completed its initial public offering (“IPO”) of 1,250,000 ordinary shares at an offering price of US$ 4.00 per share, resulting in gross proceeds of US$ 5,000,000 , before deducting u… |
| PREDECESSOR-GROUP |
PREDECESSOR-GROUP |
62%
|
elationships with our key customers through our Predecessor Group, which connect us to internationally reputed sports brands (including their distributors), such as Colnago, Tecnifibre and Groupe Mag… |
| PREEMPTIVE-RIGHTS-UNDER-TAIWAN-COMPANY |
PREEMPTIVE-RIGHTS-UNDER-TAIWAN-COMPANY |
62%
|
uth District, Taichung City, Taiwan approximately 696.9 square meters (approximately 7,501.4 square feet) NTD213,903 per month (approximately $7,664) December 15, 2026 Car Park Space B4-72, 73, 74, 7… |
| PREMIUM-QUEST-INTERNATIONAL-LIMITED |
PREMIUM-QUEST-INTERNATIONAL-LIMITED |
62%
|
eyond, which was incorporated as an international company in Samoa on April 13, 2016; (iii) Bohong Technology, which was incorporated in the PRC on October 9, 2018; (iv) Star Leader Trading Private L… |
| STAR-LEADER-TRADING-PRIVATE-LIMITED |
STAR-LEADER-TRADING-PRIVATE-LIMITED |
62%
|
eyond, which was incorporated as an international company in Samoa on April 13, 2016; (iii) Bohong Technology, which was incorporated in the PRC on October 9, 2018; (iv) Star Leader Trading Private L… |
| TAIWAN-THE-GROUP |
TAIWAN-THE-GROUP |
62%
|
venue Non-current assets Revenue Non-current assets Taiwan $ 106,990 $ 914,736 $ 87,641 $ 813,261 China 181,233 - - - Others 9,638,296 342,892 17,476,344 332,966 $ 9,926,519 $ 1,257,628 $ 17,563,985 … |
| YUAN-FU-SPORTS-EQUIPMENT-CO-LTD |
YUAN-FU-SPORTS-EQUIPMENT-CO-LTD |
62%
|
ies Nature 2023 2024 2025 2026 New Moon Corporation Interest expense from a related party loan - - - - Jiang Ke Composite Materials (DG) Co., Ltd. (“Jiang Ke”) Sales of goods to related parties - - -… |
