0001731122-26-000625 | 20-F | XBRL Viewer

SHARE-BASED COMPENSATION (Tables)

12 Months Ended

Dec. 31, 2025

Schedule of restricted shares
	Number of nonvested restricted shares			Weighted average FV per ordinary share on the grant date
Unvested as of December 31, 2024		—			—
Granted		4,961,000			2.93
Vested		(471,274	)		4.12
Unvested as of December 31, 2025		4,489,726			2.81

Schedule of share-based compensation expenses


	For the years ended December 31,
	2023		2024		2025
	$US		$US		$US
General and administrative expenses		—		—		1,789,416
Selling and marketing expenses		—		—		128,388
Total		—		—		1,917,804

CONSOLIDATED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Revenues
Total revenues	$ 56,103,853	$ 37,809,465	$ 29,055,306
Cost of revenues
Total cost of revenues	(31,602,432)	(24,244,227)	(18,034,418)
Gross profit	24,501,421	13,565,238	11,020,888
Operating expenses
Selling and marketing expenses	(7,169,559)	(4,711,294)	(1,750,877)
General and administrative expenses	(6,750,220)	(6,705,791)	(2,531,630)
Research and development costs	(1,113,058)	(548,122)	(455,398)
Gain (loss) from disposal of property, plant and equipment	(4,041)	34,878	78
Total operating expenses	(15,036,878)	(11,930,329)	(4,737,827)
Income from operations	9,464,543	1,634,909	6,283,061
Other income, net
Interest expenses	(23,734)	(15,085)	(109,003)
Interest income	348,326	113,736	18,239
Share of profits from equity method investment	3,409,385	2,622,348	2,335,281
Currency exchange gain	68,010	97,506	12,433
Other income, net	555,443	474,348	434,031
Total other income, net	4,357,430	3,292,853	2,690,981
Income before income tax provision	13,821,973	4,927,762	8,974,042
Income tax provision	(3,668,171)	(1,264,933)	(1,284,203)
Net income	10,153,802	3,662,829	7,689,839
Less: net loss attributable to non-controlling interests	(31,233)	(19,894)	(1,246)
Net income attributable to ZJK Industrial Co., Ltd.’s shareholders	10,185,035	3,682,723	7,691,085
Other comprehensive (loss)/income
Foreign currency translation adjustment attributable to parent company	1,330,423	(618,728)	(460,025)
Foreign currency translation adjustment attributable to non-controlling interests	(1,925)	332	19
Total comprehensive income	11,482,300	3,044,433	7,229,833
Comprehensive loss attributable to non-controlling interests	(33,158)	(19,562)	(1,227)
Comprehensive income attributable to ZJK Industrial Co., Ltd.’s shareholders	$ 11,515,458	$ 3,063,995	$ 7,231,060
Basic	$ 0.16	$ 0.06	$ 0.13
Diluted	$ 0.16	$ 0.06	$ 0.13
Basic	62,496,008	60,336,800	60,000,000
Diluted	62,622,446	60,336,800	60,000,000
Third Party Sales [Member]
Revenues
Total revenues	$ 35,728,684	$ 21,250,363	$ 13,961,495
Cost of revenues
Total cost of revenues	(15,654,953)	(12,281,086)	(9,486,512)
Related Party Sales [Member]
Revenues
Total revenues	20,375,169	16,559,102	15,093,811
Cost of revenues
Total cost of revenues	$ (15,947,479)	$ (11,963,141)	$ (8,547,906)

INCOME TAXES (Details 4) - USD ($)	12 Months Ended
INCOME TAXES (Details 4) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Income Tax Disclosure [Abstract]
Balance at beginning of the year	$ 63,346	$ 110,864
Addition/(Reduction)	53,640	(46,273)
Foreign currency translation adjustment	(1,899)	(1,245)
Balance at end of the year	$ 115,087	$ 63,346

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Year End Translation Rates [Member] \| United States of America, Dollars
Intra-Entity Foreign Currency Balance [Line Items]
Foreign currency transactions	US$1=RMB6.9931	US$1=RMB7.2993	US$1=RMB7.0999
Year End Translation Rates [Member] \| Viet Nam, Dong
Intra-Entity Foreign Currency Balance [Line Items]
Foreign currency transactions	US$1=VND26300.0000	US$1=VND25480.0000
Average Translation Rates [Member] \| United States of America, Dollars
Intra-Entity Foreign Currency Balance [Line Items]
Foreign currency transactions	US$1=RMB7.1708	US$1=RMB7.1933	US$1=RMB7.0896
Average Translation Rates [Member] \| Viet Nam, Dong
Intra-Entity Foreign Currency Balance [Line Items]
Foreign currency transactions	US$1=VND26021.0833	US$1=VND25068.6667

PREPAID EXPENSES AND OTHER CURRENT ASSETS, NET (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Prepaid Expenses And Other Current Assets Net
Deductible value-added tax	$ 592,303	$ 573,740
Advance to suppliers	181,890	57,822
Prepaid expenses	113,091	104,758
Deposits	24,044	92,549
Advance to staff	52,866	43,884
Total prepaid expenses and other current assets, gross	964,194	872,753
Less: provision for credit loss
Total prepaid expenses and other current assets, net	$ 964,194	$ 872,753

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Mar. 06, 2026	Jan. 15, 2026	Oct. 02, 2024
Subsequent Event [Line Items]
Shares issued		500,000
shares issued par value		$ 0.000016666667	$ 5.00
Subsequent Event [Member]
Subsequent Event [Line Items]
shares issued par value	$ 0.000016666667
share capital	$ 50,000
Subsequent Event [Member] \| Class A Ordinary Shares [Member]
Subsequent Event [Line Items]
Shares issued	2,991,000,000
Subsequent Event [Member] \| Class B Ordinary Shares [Member]
Subsequent Event [Line Items]
Shares issued	9,000,000

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2)	Dec. 31, 2025
Building [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	20 years
[custom:EstimatedResidualValue]	5.00%
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	10 years
[custom:EstimatedResidualValue]	10.00%
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
[custom:EstimatedResidualValue]	10.00%
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
[custom:EstimatedResidualValue]	5.00%
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
[custom:EstimatedResidualValue]	5.00%
Office Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	10 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
[custom:EstimatedResidualValue]	0.00%
Leasehold Improvements [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	1 year 6 months

ACCOUNTS RECEIVABLE, NET (Details 1) - USD ($)	12 Months Ended
ACCOUNTS RECEIVABLE, NET (Details 1) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Credit Loss [Abstract]
Balance at the beginning of the year	$ 18,431	$ 13,273
Provision for the year	116,036	5,602
Credit loss reversal	(1,152)
Foreign currency translation adjustment	3,726	(444)
Balance at the beginning of the year	$ 137,041	$ 18,431

SUBSEQUENT EVENTS

12 Months Ended

Dec. 31, 2025

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

22.

SUBSEQUENT EVENTS

The Company has evaluated events from the year ended December 31, 2025 through April 28, 2026, the date the financial statements were issued. Except for the events mentioned below, the Company did not identify any subsequent events with a material financial impact on the Company’s consolidated financial statements.

Issuance of Ordinary Shares to Consultant

On January 15, 2026, the Company issued 500,000 ordinary shares to an external consultant as consideration for strategic advisory services (Note 21). These shares were issued at a par value of $0.000016666667 per share.

Share Capital Reorganization and Dual-Class Structure

On March 6, 2026, the shareholders of the Company approved the introduction of two classes of ordinary shares, designated as Class A and Class B. The Company’s Class A ordinary shares began trading on the Nasdaq Capital Market at the open of business on March 17, 2026. Under the approved share capital reorganization, the Company has re-designated and re-classified its authorized and issued share capital.

At the effective time, all 64,322,249 issued and outstanding ordinary shares were re-designated and re-classified as follows: (i) 9,000,000 shares held by 5 shareholders were re-designated and re-classified as Class B ordinary shares on a one-for-one basis, and (ii) the remaining 55,322,249 issued shares (including the 500,000 shares issued in January 2026) were been re-designated and re-classified as Class A ordinary shares. In addition, all 2,935,677,751 authorized but unissued ordinary shares were re-designated and re-classified as Class A ordinary shares.

As a result of share capital reorganization, the Company’s authorized share capital consists of US$50,000 divided into 2,991,000,000 Class A ordinary shares and 9,000,000 Class B ordinary shares, each with a par value of US$0.000016666667. The rights attached to the new share classes are materially identical to those previous ordinary shares save that: (i) holders of Class B ordinary shares are entitled to thirty (30) votes per share on all matters decided by poll at any general meeting, and (ii) Class B ordinary shares are convertible into Class A ordinary shares at the option of the holder thereof on a one-for-one basis.

SHORT-TERM BANK BORROWINGS

12 Months Ended

Dec. 31, 2025

Cash and Cash Equivalents [Abstract]

SHORT-TERM BANK BORROWINGS

SHORT-TERM BANK BORROWINGS

Schedule of Short-term borrowings
	As of December 31,
	2024		2025
	$US		$US
Short-term borrowings
China Merchants Bank Shenzhen Branch ⁽¹⁾		1,223,405		—
Total		1,223,405		—

(1)

On October 18, 2024, Zhongjinke Shenzhen obtained a short-term borrowing from China Merchants Bank Shenzhen Branch amounting to RMB5,000,000 (equivalent to US$695,091) with an annual interest of 3.00% and the balance has been fully repaid on January 20, 2025.

On November 29, 2024, Zhongjinke Shenzhen obtained a short-term borrowing from China Merchants Bank Shenzhen Branch amounting to RMB4,500,000 (equivalent to US$625,582) with an annual interest of 2.90% and the balance has been fully repaid on February 5, 2025.

On May 30, 2025, Zhongjinke Shenzhen obtained a short-term borrowing from China Merchants Bank Shenzhen Branch amounting to RMB10,000,000 (equivalent to US$1,394,545) with an annual interest of 2.20% and the balance has been fully repaid on December 1, 2025.

These borrowings obtained in 2024 and 2025 were all guaranteed by related parties, Ning Ding and Baozhen Zhu.

For the years ended December 31, 2023, 2024 and 2025, the Company’s short-term bank borrowings bear a weighted average interest rate of 3.99%, 3.62% and 2.18% per annum, respectively. All short-term bank borrowings mature at various times within one year and contain no renewal terms.

SHORT-TERM BANK BORROWINGS (Details)	May 30, 2025 USD ($)	May 30, 2025 CNY (¥)	Dec. 31, 2024 USD ($)	Nov. 29, 2024 USD ($)	Nov. 29, 2024 CNY (¥)	Oct. 18, 2024 USD ($)	Oct. 18, 2024 CNY (¥)
Short-Term Debt [Line Items]
Short term borrowings			$ 1,223,405
China Merchants Bank Shenzhen Branch [Member]
Short-Term Debt [Line Items]
Short term borrowings	$ 1,394,545	¥ 10,000,000	$ 1,223,405	$ 625,582	¥ 4,500,000	$ 695,091	¥ 5,000,000

INVENTORIES, NET

12 Months Ended

Dec. 31, 2025

Inventory Disclosure [Abstract]

INVENTORIES, NET

INVENTORIES, NET

Inventory balance consists of the following:

Schedule of Inventory
	As of December 31,
	2024			2025
	$US			$US
Finished goods		5,356,439			10,183,112
Work in progress		2,906,771			2,867,852
Raw materials		314,479			911,512
Less: Inventory provision		(1,261,660	)		(1,819,160	)
Total		7,316,029			12,143,316

LEASES AS LESSEE (Details 2) - USD ($)	12 Months Ended
LEASES AS LESSEE (Details 2) - USD ($)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Leases As Lessee
Operating leases expense (excluded interest)	$ 548,561	$ 347,177	$ 286,220
Short-term lease expense	81,801	29,575	17,564
Finance lease cost (excluded interest)	38,844	293,169	281,849
Interest	77,196	37,275	38,583
Total	$ 746,402	$ 707,196	$ 624,216

ORDINARY SHARES (Details Narrative) - USD ($)									1 Months Ended		12 Months Ended
ORDINARY SHARES (Details Narrative) - USD ($)	Dec. 15, 2025	Oct. 16, 2025	Jun. 03, 2025	Apr. 30, 2025	Apr. 30, 2025	Jan. 02, 2025	Oct. 02, 2024	Jun. 06, 2024	Oct. 30, 2024	Jun. 19, 2023	Dec. 31, 2025	Jan. 15, 2026	Mar. 28, 2023
Ordinary Shares
Ordinary stock, share authorized													500,000,000
Ordinary stock, par value													$ 0.0001
Ordinary Shares issued													10,000,000
Ordinary Shares outstanding											63,822,249		10,000,000
Ordinary shares description								the Company subdivided the authorized and issued share capital of the Company on a 1:3 basis such that the authorized share capital of the Company was amended from US$50,000 divided into 1,000,000,000 Ordinary Shares of a par value of US$0.00005 each, to US$50,000 divided into 3,000,000,000 Ordinary Shares of a par value of US$0.000016666667 each		the Company subdivided the authorized and issued share capital of the Company on a 1:2 basis such that the authorized share capital of the Company was amended from US$50,000 divided into 500,000,000 Ordinary Shares of a par value of US$0.0001 each, to US$50,000 divided into 1,000,000,000 Ordinary Shares of a par value of US$0.00005 each.
Sale of stock, shares							1,250,000
Share price							$ 5.00					$ 0.000016666667
Proceeds from issuance of shares							$ 6,250,000
Purchase of additional shares									131,249
Proceeds from issuance of ipo									$ 656,245
Underwriting discounts									$ 6,906,245
Shares granted	2,500,000	641,000	10,000	1,800,000	1,800,000	20,000					4,961,000

ACCOUNTS RECEIVABLE, NET (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Credit Loss [Abstract]
Accounts receivables	$ 16,111,717	$ 10,301,288
Less: provision for credit loss	137,041	18,431	$ 13,273
Total accounts receivable, net	$ 15,974,676	$ 10,282,857

PREPAID EXPENSES AND OTHER CURRENT ASSETS, NET (Tables)

12 Months Ended

Dec. 31, 2025

Prepaid Expenses And Other Current Assets Net

Schedule of prepaid expenses and other current assets, net


	As of December 31,
	2024		2025
	$US		$US
Deductible value-added tax		573,740		592,303
Advance to suppliers		57,822		181,890
Prepaid expenses		104,758		113,091
Deposits		92,549		24,044
Advance to staff		43,884		52,866
Total prepaid expenses and other current assets, gross		872,753		964,194
Less: provision for credit loss		—		—
Total prepaid expenses and other current assets, net		872,753		964,194

STATUTORY SURPLUS RESERVES AND RESTRICTED NET ASSETS (Details Narrative)	12 Months Ended
	Dec. 31, 2025 USD ($)	Dec. 31, 2024 USD ($)	Dec. 31, 2025 CNY (¥)	Dec. 31, 2024 CNY (¥)
Statutory Surplus Reserves And Restricted Net Assets
Statutory reserve	$ 2,662,115	$ 2,658,112
Statutory reserves	$ 3,704,056	$ 3,601,680	¥ 26,024,443	¥ 300,985

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2025

Payables and Accruals [Abstract]

Schedule of Accrued expenses and other current liabilities


	As of December 31,
	2024		2025
	$US		$US
Accrued marketing expansion expenses ⁽¹⁾		1,026,243		2,000,725
Accrued payroll and social insurance		795,689		1,068,421
Taxes payable		23,652		80,132
Other accrued expenses ⁽²⁾		206,004		434,179
Total accrued expenses and other current liabilities		2,051,588		3,583,457

	(1)	Accrued marketing expansion expenses as of December 31, 2024 and 2025 primarily related to expenses incurred for expanding into markets including North America, Singapore, and Taiwan, China.

	(2)	Other accrued expenses as of December 31, 2024 and 2025 mainly included payable rental fees and expenses paid by employees on behalf of the company, such as travel expenses, payable miscellaneous expenses such as utilities and office expenses for daily operations.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

Basis of Presentation

(a)

Basis of Presentation

The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”).

Principles of consolidation

(b)

Principles of consolidation

The consolidated financial statements include the financial statements of the Company and its subsidiaries. All significant intercompany transactions and balances have been eliminated upon consolidation.

Use of estimates

(c)

Use of estimates

The preparation of the consolidated financial statements in conformity with US GAAP requires management of the Company to make certain estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company’s management based on their estimates on historical experience and various other factors believed to be reasonable under the circumstances, the results of which form the basis for making judgements about the carrying value of assets and liabilities that are not readily apparent from other sources.

Significant accounting estimates reflected in the Company’s consolidated financial statements include, but not limited to revenue recognition, provision for credit losses, inventory write-off and reserve, the useful lives and impairment of long-lived assets and valuation allowance for deferred tax assets. Changes in facts and circumstances may result in revised estimates. Actual results could differ from those estimates.

Foreign currency translations and transactions

(d)

Foreign currency translations and transactions

The Company’s reporting currency is the United States dollar (“US$”). The functional currency of Zhongjinke, Zhongjinke BVI, Zhongjinke HK, and ZJK Precision HK is US$, the functional currency of its PRC subsidiaries is the Renminbi (“RMB”) and the functional currency of ZJK Precision Vietnam is the Vietnamese Dong (“VND”).

The Company’s financial statements are reported using US$. The results of operations and the consolidated statements of cash flows denominated in foreign currencies are translated at the average rate of exchange during the reporting period. Assets and liabilities denominated in foreign currencies at the balance sheet date are translated at the applicable rates of exchange in effect at that date. The equity denominated in the functional currency is translated at the historical rate of exchange at the time of capital contribution. Because cash flows are translated based on the average translation rate, amounts related to assets and liabilities reported on the consolidated statements of cash flows will not necessarily agree with changes in the corresponding balances on the consolidated balance sheets. Translation adjustments arising from the use of different exchange rates from period to period are included as a separate component of accumulated other comprehensive loss included in consolidated statements of changes in equity.

Translation of amounts from RMB and VND into US$ has been made at the following exchange rates:

Schedule of Translation of amounts
	December 31, 2025
	Year-end spot rate	Average rate
US$ against RMB	US$1=RMB6.9931	US$1=RMB7.1708
US$ against VND	US$1=VND26300.0000	US$1=VND26021.0833

	December 31, 2024
	Year-end spot rate	Average rate
US$ against RMB	US$1=RMB7.2993	US$1=RMB7.1933
US$ against VND	US$1=VND25480.0000	US$1=VND25068.6667

	December 31, 2023
	Year-end spot rate	Average rate
US$ against RMB	US$1=RMB7.0999	US$1=RMB7.0896

Concentration of credit risk

(e)

Concentration of credit risk

Financial instruments that potentially expose the Company to the concentration of credit risk consist primarily of cash and cash equivalents, restricted cash, accounts receivable, and other receivables. As of December 31, 2024 and 2025, the Company places its cash and cash equivalents and restricted cash with major financial institutions located in the PRC, which management considers to be of high credit quality. Concentration of credit risks with respect to accounts receivable, and other receivables, to manage credit risk, the Company performs ongoing credit evaluations of customers’ and suppliers’ financial condition. There is no significant credit risk for the years ended December 31, 2023, 2024 and 2025.

Concentration of customers and suppliers

(f)

Concentration of customers and suppliers

The customers whose revenues individually represented greater than 10% of the total revenues of the Company for the years ended December 31, 2023, 2024 and 2025 were as follows:


	For the years ended December 31,
	2023			2024			2025
Percentage of the Company’s total revenue
Customer A		52	%		44	%		36	%
Customer C		*			*			16	%
Customer D		*			*			13	%
Customer B		24	%		12	%		10	%

* represents percentage less than 10%.

Accounts receivable due from those customers were as follows:

	As of December 31,
	2024			2025
Percentage of the Company’s accounts receivables
Customer B		28	%		23	%
Customer C		18	%		22	%
Customer D		16	%		19	%
Customer E		13	%		13	%

The suppliers whose purchase individually represented greater than 10% of the total cost of revenue of the Company for the years ended December 31, 2023, 2024 and 2025 were as follows:

	For the years ended December 31,
	2023			2024			2025
Percentage of the Company’s total purchase
Supplier A		20	%		16	%		14	%
Supplier B		18	%		14	%		*
Supplier C		15	%		13	%		*

* represents percentage less than 10%.

Accounts payable due to those suppliers were as follows:

	As of December 31,
	2024			2025
Percentage of the Company’s accounts payables
Supplier A		19	%		13	%
Supplier B		15	%		*
Supplier C		11	%		*

* represents percentage less than 10%

Fair value measurement and financial instruments

(g)

Fair value measurement and financial instruments

The Company applies a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Under this hierarchy, there are three levels of inputs that may be used to measure fair value:

	●	Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.
	●	Level 2 applies to assets or liabilities for which there are inputs other than quoted prices included within Level 1 that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical asset or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.
	●	Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.

Determining which category an asset or liability falls within the hierarchy requires significant judgment.

The carrying amounts of financial instruments, which consist of cash and cash equivalents, restricted cash, accounts receivable, net, accounts receivable-due from a related party, other receivables-due from related parties, accounts payable, notes payable, short-term bank borrowings and other liabilities approximate their fair values due to the short-term nature of these instruments.

Cash and cash equivalents

(h)

Cash and cash equivalents

Cash and cash equivalents consist of cash on hand, cash in bank and short term, highly liquid investments which are unrestricted as to withdrawal and use, and which have maturities of three months or less when purchased and are readily convertible to known amount of cash.

Restricted cash

(i)

Restricted cash

Restricted cash are security deposits held in banks for issuance of notes payable for the purchase of materials. Restricted cash is classified as current since all restrictions are within twelve months.

Short-term investments

(j)

Short-term investments

Short-term investments consist of corporate fixed deposit with maturity of six months and fixed deposits pledged as security deposit for notes payable with term of six months.

Accounts receivable, net

(k)

Accounts receivable, net

Accounts receivable, net is recognized and carried at original invoiced amount net of provision of credit losses. On January 1, 2023, the Company adopted FASB ASC Topic 326 –” Financial Instruments - Credit losses” (“ASC Topic 326”) which replaces the incurred loss methodology with the current expected credit loss (“CECL”) methodology. The Company adopted ASC Topic 326 using the modified retrospective approach for all in-scope assets. The adoption of ASC Topic 326 on the Company’s consolidated financial statements was immaterial.

The Company has developed a CECL model based on historical experience, the age of the accounts receivable balances, credit quality of its customers, current economic conditions, reasonable and supportable forecasts of future economic conditions, and other factors that may affect its ability to collect from customers. The Company considers historical collection rates, current financial status, macroeconomic factors, and other industry-specific factors when evaluating for current expected credit losses.

Inventories, net

(l)

Inventories, net

Inventories are stated at the lower of cost or realizable value. Cost is principally determined on the weighted average basis.

The Company periodically performs an analysis of inventory to determine obsolete or slow-moving inventory and determine if its cost exceeds the estimated market value. Write-off of potentially obsolete or slow-moving inventory are recorded based on management’s analysis of inventory levels.

Property, plant and equipment, net

(m)

Property, plant and equipment, net

Property, plant and equipment are stated at cost including the cost of improvements. Maintenance and repairs are charged to expense as incurred. Depreciation and amortization are provided on the straight-line method based on the estimated useful lives and residual value of the assets as follows:

Schedule of Property, plant and equipment, net
Category	Useful lives	Estimated residual value
Buildings	20 years		5	%
Machinery and equipment	10 years		10	%
Motor Vehicles	5 years		10	%
Furniture and fixtures	5 years		5	%
Electronic office equipment	3 years		5	%
Leasehold improvements	1.5 to 10 years		0	%

Major improvements are capitalized and depreciated. Construction in progress represents property, plant and equipment under construction or being installed. Costs include original cost, installation, construction and other direct costs. Interest expenses directly related to construction in progress would be capitalized. Construction in progress is transferred to the appropriate fixed asset account and depreciation commences when the asset has been substantially completed and placed in service.

Long-term investment

(n)

Long-term investment

The investments for which the Company has the ability to exercise significant influence are accounted for under the equity method. Under the equity method, the Company initially records its investment at cost. The difference between the cost of the equity investment and the amount of the underlying equity in the net assets of the equity investee is recognized as equity method goodwill or as an intangible asset as appropriate, which is included in the equity method investment on the combined balance sheets. The Company subsequently adjusts the carrying amount of the investment to recognize the Company’s proportionate share of each equity investee’s net income or loss into consolidated statements of operations and comprehensive income after the date of acquisition.

The Company assess whether an investment is impaired based on performance and financial position of the investee as well as other evidence of market value at each reporting date. Such assessment includes, but is not limited to, reviewing the investee’s cash position, recent financing, as well as the financial and business performance. The Company recognizes an impairment loss equal to the difference between the carrying value and fair value in the combined statements of operations and comprehensive income if any.

No impairment of long-term investments was recognized for the years ended December 31, 2023, 2024 and 2025.

Impairment of long-lived assets

(o)

Impairment of long-lived assets

Long-lived assets are included in impairment evaluations when events and circumstances exist that indicate the carrying value of these assets may not be recoverable. In accordance with ASC No. 360, “Property, Plant and Equipment” and “Real estate properties for lease”, the Company assesses the recoverability of the carrying value of long-lived assets by first grouping its long-lived assets with other assets and liabilities at the lowest level for which identifiable cash flows largely independent of the cash flows of other assets and liabilities (the asset group) and, secondly, estimating the undiscounted future cash flows that are directly associated with and expected to arise from the use of and eventual disposition of such asset group. The Company estimates the undiscounted cash flows over the remaining useful life of the primary asset within the asset group. If the carrying value of the asset group exceeds the estimated undiscounted cash flows, the Company records an impairment charge to the extent the carrying value of the long-lived asset exceeds its fair value. The Company determines fair value through quoted market prices in active markets or, if quotations of market prices are unavailable, through the performance of internal analysis using a discounted cash flow methodology. The undiscounted and discounted cash flow analyses based on a number of estimates and assumptions, including the expected period over which the asset will be utilized, projected future operating results of the asset group, discount rate and long-term growth rate. No impairment of long-lived assets was recognized for the years ended December 31, 2023, 2024 and 2025.

Notes payable

(p)

Notes payable

Notes payable represented the amount of bank acceptance notes the Company’s suppliers received from the Company for its purchases of raw materials. These notes were issued by financial institutions, typically by banks, that entitle the Company’s suppliers to receive the face value of notes from the bank or financial institution at maturity. Notes payable are interest-free and have a term of within one year from the date of issuance. Notes payable are recognized at cost, net transaction costs.

Leases

(q)

Leases

Lessee

The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants. Effective from January 1, 2020, the Company adopted Accounting Standards Update (“ASU”) 2016-02, Lease (FASB ASC Topic 842) using a modified retrospective transition method which allowed the Company not to recast comparative periods presented in its consolidated financial statements.

At inception of a contract, the Company assesses whether a contract is, or contains, a lease. A contract is or contains a lease if it conveys the right to control the use of an identified asset for a period of time in exchange of a consideration. To assess whether a contract is or contains a lease, the Company assess whether the contract involves the use of an identified asset, whether it has the right to obtain substantially all the economic benefits from the use of the asset and whether it has the right to control the use of the asset.

Financing lease and operating lease as Lessee

The Company classifies a lease as a financing lease at lease commencement when the lease meets any one of the criteria:

a. The lease transfers ownership of the underlying asset to the lessee by the end of the lease term.

b. The lease grants the lessee an option to purchase the underlying asset that the lessee is reasonably certain to exercise.

c. The lease term is for a major part of the remaining economic life of the underlying asset.

d. The present value of the sum of the lease payments and any residual value guaranteed by the lessee that is not already reflected in the lease payments equals or exceeds substantially all of the fair value of the underlying asset.

e. The underlying asset is of such a specialized nature that it is expected to have no alternative use to the Company at the end of the lease term.

When none of the criteria are met, the Company classifies a lease as an operating lease.

Lease terms are based on the non-cancellable term of the lease and may contain options to extend the lease when it is reasonably certain that the Company will exercise the option. Lease liabilities represent the present value of the lease payments not yet paid, discounted using the incremental borrowing rate for the lease at lease commencement.

The Company estimates its incremental borrowing rate for its leases at the commencement date to determine the present value of future lease payments when the implicit rate is not readily determinable in the lease. In estimating its incremental borrowing rate, the Company considers its credit rating and publicly available data of borrowing rates for loans of similar amount, currency and term as the lease.

Operating leases are presented as “operating right-of-use assets” and “operating lease liabilities”. Lease liabilities that become due within one year of the balance sheet date are classified as current liabilities. At lease commencement, right-of-use assets represent the right to use underlying assets for their respective lease terms and are recognized at amounts equal to the lease liabilities adjusted for any lease payments made prior to the lease commencement date, less any lease incentives received and any initial direct costs incurred by the Company.

After lease commencement, operating lease liabilities are measured at the present value of the remaining lease payments using the discount rate determined at lease commencement. Right-of-use assets are measured at the amount of the lease liabilities and further adjusted for prepaid or accrued lease payments, the remaining balance of any lease incentives received, unamortized initial direct costs and impairment of the right-of-use assets, if any. Operating lease expense is recognized as a single cost on a straight-line basis over the lease term.

Financing leases are presented as “finance lease right-of-use assets” and “finance lease liabilities” on the combined balance sheets. Lease liabilities that become due within one year of the balance sheet date are classified as current liabilities. Financing lease right-of-use assets are amortized on a straight-line basis from the lease commencement date. After initial measurement, the carrying value of financing lease liabilities are increased to reflect interest at a constant rate and reduced to reflect any lease payments made during the period.

Leases that have a term of 12 months or less at the commencement date (“short-term leases”) are not included in right-of-use assets and operating lease liabilities. Lease expense for the short-term leases is recognized on a straight-line basis over the lease term.

Operating leases as Lessor

For operating leases, the Company recognized rental income over the non-cancellable lease term on a straight-line basis and is included in revenue in the statement of profit and loss due to its operating nature. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognized over the lease term on the same basis on the rental income. The Company did not have any sales-type or direct financing leases for the years ended December 31, 2023, 2024 and 2025.

The Company reviews the impairment of its right-of-use assets and finance lease right-of-use assets consistent with the approach applied for its other long-lived assets. The Company reviews the recoverability of its long-lived assets when events or changes in circumstances occur that indicate that the carrying value of the asset may not be recoverable. The assessment of possible impairment is based on its ability to recover the carrying value of the asset from the expected undiscounted future pre-tax cash flows of the related operations. For operating leases, the Company has elected to include the carrying amount of operating lease liabilities in any tested asset Company and include the associated operating lease payments in the undiscounted future pre-tax cash flows.

Lessor

In April 2022, the Company entered into two agreements with a third-party as a lessor to lease certain floors of one of the Company’s buildings located in Qingyuan to the lessee. The Company accounted for these leases in accordance with ASC 842 and assessed them to be operating leases. The lease income is recognized over the leased terms on a straight-line basis and included in other income. The building is included in property, plant and equipment as it is owned by the Company and the Company is actively using other portions of the property.

Value-added taxes and surcharges

(r)

Value-added taxes and surcharges

The Company is subject to VAT and related surcharges on revenues generated from providing services. Revenue from providing services and sales of products is generally subject to VAT at applicable tax rates, and subsequently paid to PRC tax authorities after netting input VAT on purchases. The excess of output VAT over input VAT is reflected tax payable. The Company reports revenue net of PRC’s VAT for all the periods presented in the Consolidated Statements of Income and Comprehensive Income. The Company was subject to the PRC’s VAT rate of 13% for selling products and 9% for rental income for the years ended December 31, 2023, 2024 and 2025.

Related parties

(s)

Related parties

Parties are considered to be related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related party also include principal owners of the Company, its managements, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal with if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company discloses all significant related party transactions.

Revenue recognition

(t)

Revenue recognition

Product sales

Effective with the adoption of Accounting Standards Update (“ASU”) 2014-09, “Revenue from Contracts with Customers (Topic 606),” and the associated ASUs (collectively, “Topic 606”) on January 1, 2020, the Company recognizes revenue when its customer obtains control of promised goods in an amount that reflects the consideration which the Company expects to receive in exchange for those goods. To determine revenue recognition for the arrangements that the Company determines are within the scope of Topic 606, the Company performs the following five steps:

(1) identify the contract(s) with a customer,

(2) identify the performance obligations in the contract,

(3) determine the transaction price,

(4) allocate the transaction price to the performance obligations in the contract and

(5) recognize revenue when (or as) the entity satisfies a performance obligation.

Product revenue recognition

The Company’s revenue from contracts with customers is derived from product revenue principally from the sales of metal stamping and mechanical original equipment manufacturer (“OEM”) and electric OEM products directly to other consumer electronics product manufacturers. The Company sells goods to the customer under sales contracts or by purchase orders. The Company has determined there to be one performance obligation for each of the sales contracts. The performance obligations are considered to be fulfilled and revenue is recognized at a point in time when the customer obtains control of the goods. The Company has three major goods delivery channels, including:

(1)	Delivering goods to customers’ predetermined location, the Company has satisfied the contracts’ performance obligations when the goods have been delivered and relevant shipping documents have been collected by the Company;

(2)	Picking up goods by customers in the Company’s warehouse, the Company has satisfied the contracts’ performance obligations when the goods have been picked up and the acceptance document has been signed by the customers; and

(3)	Picking up goods by customers in the Vendor Managed Inventory (“VMI”) warehouse, the Company satisfied the contracts’ performance obligations when the goods have been picked up and the Company confirmed the amounts used by customers with clean reply received.

For products picked up by customers in the VMI warehouse, the Company is primarily responsible for the contract as it has the supplier discretion when executing orders and it is the only party that has a contractual relationship with customers. The Company establishes and obtains substantially all of the benefits from transactions, i.e. considerations paid by customers. Therefore, the Company concludes that it obtains control the of the products pursuant to ASC 606-10-55-37A(a). The Company considers itself to be the principal in the transactions on the basis that it is primary responsible to fulfill the promise and has the price discretion, pursuant to ASC 606-10-55-39.

The transaction price is generally in the form of a fixed price which is agreed with the customer at contract inception. Revenue is recorded net of sales return, surcharges and value-added tax of gross sales. The contract price is fully allocated to the single performance obligation.

The Company’s payment terms are all within 180 days and its sales arrangements do not have any material financing components.

A contract asset is recorded when the Company has transferred products or services to the customer before payment is received or is due, and the Company’s right to consideration is conditional on future performance in the contract. The Company did not recognize any contract asset as of December 31, 2024 and 2025. The timing between the recognition of revenue and receipt of payment is not significant. A contract liability exists when the Company has received consideration but has not transferred the related goods or services to the customer. The Company did not recognize any contract liabilities as of December 31, 2024 and 2025.

Return Rights & Warranty

Regardless of delivery channels, the Company generally provides warranty period of one year and customers are required to perform product quality check upon acceptance of delivery. The warranty covers only production defects, and offers to replace the defective products with new products during warranty period. Customers do not have the option to purchase the warranty separately, nor the warrant provides a service in addition to assurance. Accordingly, warranty costs are treated as a cost of fulfillment subject to accrual, rather than a performance obligation. As of December 31, 2024 and 2025, the Company accrue refund liability of 0 nil and US$182,323 related to the return rights for product quality issues on the consolidated balance sheets.

Principal vs agent accounting

The Company records all product revenue on a gross basis as the Company acts as the principal. To determine whether the Company is an agent or principal in the sales of products, the Company considers the following indicators: the Company is primarily responsible for fulfilling the promise to provide the specified goods or services, is subject to inventory risks before the specified goods have been transferred to a customer or after transfer of control to the customers, and has discretion in establishing the price of the specified goods.

Cost of sales

(u)

Cost of sales

Cost of sales mainly consists of raw materials, direct and indirect labor and related benefits, and manufacturing overhead that is directly attributable to the production process.

Selling and marketing expenses

(v)

Selling and marketing expenses

Selling and marketing expenses primarily consist of (i) sales commission paid to generate sales and expand the market, (ii) freight for selling activities, (iii) business entertainment expenses, and (iv) salaries and benefits for sales and marketing personnel.

Sales commissions are expensed when incurred and are included in selling and marketing expenses. Sales commission expenses were US$1,346,416, US$3,552,721 and US$5,274,425 for the years ended December 31, 2023, 2024 and 2025, respectively.

Freight costs are not considered a separate performance obligation within revenue recognition, while freight costs are expensed when incurred and are included in selling and marketing expenses. Freight costs were US$181,417, US$728,927 and US$962,036 for the years ended December 31, 2023, 2024 and 2025, respectively.

General and administrative expenses

(w)

General and administrative expenses

General and administrative expenses primarily consist of (i) professional service fees, (ii) salaries and benefits for administrative personnel, (iii) depreciation expenses, and (iv) scrapping of obsolete products.

Research and development costs

(x)

Research and development costs

Research and development expenses primarily include (i) salaries and benefits for research and development personnel, (ii) depreciation expenses, and (iii) material consumption.

Government grants

(y)

Government grants

Government grants are recognized when received and all the conditions for their receipt have been met.

Government grants are compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the Company with no future related cost are recognized in profit or loss in the period in which they become receivable.

Earnings per share

(z)

Earnings per share

Earnings per share is computed in accordance with ASC 260. Basic earnings per ordinary share is computed by dividing net income attributable to holders of ordinary shares by the weighted average number of ordinary shares outstanding during the period, considering the effect of participating securities. Unvested stock-based compensation awards that contain non-forfeitable rights to dividends or dividend equivalents are considered participating securities and are included in the computation of earnings per share pursuant to the two-class method. Our unvested restricted stock awards contain non-forfeitable dividend rights and participate equally with common stock with respect to dividends issued or declared. Under the two-class method, net income is allocated between ordinary shares and participating securities based on dividends declared and participating rights in undistributed earnings as if all the earnings for the reporting period had been distributed.

Diluted earnings per share is calculated by dividing net income attributable to holders of ordinary shares the weighted average number of ordinary and dilutive ordinary equivalent shares outstanding during the period. Ordinary equivalent shares are not included in the denominator of the diluted earnings per share calculation when inclusion of such shares would be anti-dilutive or in the case of contingently issuable shares that all necessary conditions for issuance have not been satisfied.

Comprehensive income

(aa) Comprehensive income

Comprehensive income includes net income and foreign currency translation adjustments and is presented net of tax.

The Company presents the components of net income, the components of other comprehensive income and total comprehensive income in two separate but consecutive statements.

Income taxes

(ab) Income taxes

Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are determined based on the temporary difference between the financial reporting and tax bases of assets and liabilities, and net operating loss and tax credit carryforwards using enacted tax rates that will be in effect for the period in which the differences are expected to reverse. The Company records a valuation allowance against the amount of deferred tax assets that it determines is not more likely than not of being realized. The effect on deferred taxes of a change in tax rates is recognized in income in the period that includes the enactment date.

The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. The Company records interest related to unrecognized tax benefits and penalties, if any, within income tax expenses.

There was no uncertain tax positions for the years ended December 31, 2023, 2024 and 2025.

Segment reporting

(ac) Segment reporting

FASB 280, “Segment Reporting”, establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organizational structure as well as information of the Company’s business segments, geographical areas, segments and major customers. The Company uses the “management approach” in determining reportable operating segments. The management approach considers the internal organization and reporting used by the Company’s chief operating decision maker for making operating decisions and assessing performance as the source for determining the Company’s reportable segments. The chief operating decision maker (“CODM”) is the Company’s president and Chief Executive Officer (“CEO”), relies upon the consolidated results of operations as a whole when making decisions about allocating resources and assessing the performance of the Company. As a result of the assessment made by CODM, the Company has only one reportable segment.

Commitments and contingencies

(ad) Commitments and contingencies

In the normal course of business, the Company is subject to commitments and contingencies, including operating and financing lease commitments and legal proceedings. The Company recognizes a liability for such contingency if it determines it is probable that a loss has occurred and a reasonable estimate of the loss can be made. The Company may consider many factors in making these assessments on liability for contingencies, including historical and the specific facts and circumstances of each matter.

Non-controlling interest

(ae) Non-controlling interest

Non-controlling interests represent the interest of non-controlling shareholders in the subsidiaries based on their proportionate interests in the equity of that company adjusted for its proportionate share of income or losses from operations. Non-controlling interests have been reported as a component of equity in the consolidated balance sheets and consolidated statements of changes of equity and comprehensive income for all periods presented.

Share-based Compensation

(af) Share-based Compensation

The Company applies ASC 718, Compensation—Stock Compensation (“ASC 718”), to account for all of its share-based payments, including awards granted to employees and nonemployees. In accordance with ASC 718, the Company determines whether an award should be classified and accounted for as a liability award or equity award. All the Company’s grants of share-based awards were classified as equity awards and are recognized based on their grant date fair values.

For service-based awards, expense is recognized over the respective service periods. For performance-based awards, expense is recognized only when achievement of the performance targets is considered probable. Share-based compensation expense is included in selling and marketing and general and administrative expenses. Forfeitures of equity awards are recognized as incurred.

Reclassifications

(ag) Reclassifications

Certain prior year amounts have been reclassified to conform to the current presentation. These reclassifications had no impact on net earnings and financial position.

Recent accounting pronouncements

(ah) Recent accounting pronouncements

In October 2023, the FASB issued ASU 2023-06, “Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative.” This ASU incorporates certain U.S. Securities and Exchange Commission (SEC) disclosure requirements into the FASB Accounting Standards Codification. The amendments in the ASU are expected to clarify or improve disclosure and presentation requirements of a variety of Codification Topics, allow users to compare entities subject more easily to the SEC’s existing disclosures with those entities that were not previously subject to the requirements, and align the requirements in the Codification with the SEC’s regulations. For entities subject to the SEC’s existing disclosure requirements and for entities required to file or furnish financial statements with or to the SEC in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer, the effective date for each amendment will be the date on which the SEC removes that related disclosure from its rules. For all other entities, the amendments will be effective two years later. However, if by June 30, 2027, the SEC has not removed the related disclosure from its regulations, the amendments will be removed from the Codification and not become effective for any entity. The Company is currently evaluating the impact the adoption of ASU 2023-06 will have on its consolidated financial statements and related disclosures.

In December 2023, the FASB issued ASU 2023-09, Income taxes (Topic 740), Improvements to Income Tax Disclosures, which provides guidance on the requirements such as the requirement that public business entities on an annual basis (1) disclose specific categories in the rate reconciliation and (2) provide additional information for reconciling items that meet a quantitative threshold. For public business entities (PBEs), the new requirements will be effective for annual periods beginning after December 15, 2024. For entities other than public business entities (non-PBEs), the requirements will be effective for annual periods beginning after December 15, 2025. Early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance. The ASU should be applied prospectively. Retrospective application is permitted. The Company adopted ASU 2023-09 effective on January 1, 2025, which resulted in changes in income tax related disclosures. Refer to Note 11. Income taxes.

In November 2024, the FASB issued ASU 2024-03, Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses which requires detailed disclosures in the notes to financial statements disaggregating specific expense categories and certain other disclosures to provide enhanced transparency into the nature and function of expenses. The FASB further clarified the effective date in January 2025 with the issuance of ASU 2025-01, Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date. ASU 2024-03 is effective for annual periods beginning after December 15, 2026, and interim periods within annual reporting periods beginning after December 15, 2027, with early adoption permitted. The requirements should be applied on a prospective basis while retrospective application is permitted. The Company does not expect to adopt this guidance early and does not expect the adoption of this ASU to have a material impact on its future consolidated financial statements.

In July 2025, the FASB issued ASU 2025-05, Financial Instruments—Credit Losses—Measurement of Credit Losses for Accounts Receivable and Contract Assets. The ASU provides (1) all entities with a practical expedient and (2) entities other than public business entities with an accounting policy election when estimating expected credit losses for current accounts receivable and current contract assets arising from transactions accounted for under Topic 606. For practical expedient, in developing reasonable and supportable forecasts as part of estimating expected credit losses, all entities may elect a practical expedient that assumes that current conditions as of the balance sheet date do not change for the remaining life of the asset. For accounting policy election, an entity other than a public business entity that elects the practical expedient is permitted to make an accounting policy election to consider collection activity after the balance sheet date when estimating expected credit losses. The ASU will be effective for annual reporting periods beginning after December 15, 2025, and interim reporting periods within those annual reporting periods. Early adoption is permitted in both interim and annual reporting periods in which financial statements have not yet been issued or made available for issuance. The Group is currently evaluating the provisions of this ASU and its impact on measurement of expected credit losses for accounts receivable.

The Company does not believe other recently issued ASUs by the FASB but not yet effective accounting statements, if adopted, would have a material effect on the Company’s consolidated balance sheets, statements of comprehensive income and statements of cash flows.

ACCOUNTS RECEIVABLE, NET (Tables)

12 Months Ended

Dec. 31, 2025

Credit Loss [Abstract]

Schedule of Accounts receivable, net

Schedule of Accounts receivable, net
	As of December 31,
	2024		2025
	$US		$US
Accounts receivables		10,301,288		16,111,717
Less: provision for credit loss		18,431		137,041
Total accounts receivable, net		10,282,857		15,974,676

Schedule of provision for credit losses

Schedule of provision for credit losses
	As of December 31,
	2024			2025
	$US			$US
Balance at the beginning of the year		13,273			18,431
Provision for the year		5,602			116,036
Write-off of credit loss		—			(1,152	)
Foreign currency translation adjustment		(444	)		3,726
Balance at the end of the year		18,431			137,041

SEGMENT REPORTING

12 Months Ended

Dec. 31, 2025

Segment Reporting [Abstract]

SEGMENT REPORTING

20.

SEGMENT REPORTING

Segment Reporting defines operating segments as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance.

The Company uses the management approach in determining its operating segments. The Company’s CODM is identified as the Chief Executive Officer, relies upon the consolidated results of operations as a whole when making decisions about allocating resources and assessing the performance of the Company. The Company generates substantially all of its revenue from the Chinese mainland and Taiwan, China, and the majority of the Company’s long-lived assets were located in the Mainland China. As a result of the assessment made by CODM, the Company has only one reportable segment. The Group does not distinguish between markets or segments for the purpose of internal reporting.

The Company has concluded that consolidated net income is the measure of segment profitability. The CODM assesses performance for the Company, monitors budget versus actual results, and determines how to allocate resources based on consolidated net income as reported in the consolidated statements of operations. There are no other expense categories regularly provided to the CODM that are not already included in the primary financial statements herein.

There have been no changes to the overall basis of segmentation or the measurement basis for the segment results since the prior year.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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+ Details

RELATED PARTY TRANSACTIONS (Details 3) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Related Party Transaction [Line Items]
Total	$ 2,322,224	$ 1,778,175
Ning Ding [Member]
Related Party Transaction [Line Items]
Total	1,665,314	1,497,596
Kai Ding [Member]
Related Party Transaction [Line Items]
Total	306,666
Kai Huang [Member]
Related Party Transaction [Line Items]
Total	142,998	136,999
Ning Ding 1 [Member]
Related Party Transaction [Line Items]
Total	108,691
Ning Ding 2 [Member]
Related Party Transaction [Line Items]
Total	95,055	89,540
Zhong Jin Ke Fastener C O [Member]
Related Party Transaction [Line Items]
Total		51,320
Jieke Zhu [Member]
Related Party Transaction [Line Items]
Total		290
Kai Ding 1 [Member]
Related Party Transaction [Line Items]
Total		2,430
Qianrui Ding [Member]
Related Party Transaction [Line Items]
Total	$ 3,500

LEASES AS LESSEE (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Leases As Lessee
Operating lease right-of-use assets	$ 3,574,775	$ 1,242,524
Operating lease liabilities – current	726,152	423,214
Operating lease liabilities – non-current	2,876,209	755,395
Total operating lease liabilities	$ 3,602,361	$ 1,178,609
Weighted discount rate for the operating lease	3.55%	3.72%	5.00%
Weighted average remaining lease term	100 months	36 months	45 months

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2025	Dec. 31, 2024
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.000016666667	$ 0.000016666667
Common stock, shares authorized	3,000,000,000	3,000,000,000
Common stock, shares issued	61,381,249	63,822,249
Common stock, shares outstanding	61,381,249	63,822,249

OTHER NON-CURRENT ASSETS

12 Months Ended

Dec. 31, 2025

Investments, All Other Investments [Abstract]

OTHER NON-CURRENT ASSETS

OTHER NON-CURRENT ASSETS

Other non-current assets consist of prepayments for property and equipment and rental deposits with a balance of US$347,569 as of December 31, 2025. In November 2024, the Company entered into a manufacturing equipment purchase agreement in a total amount of US$2,000,000 with a third party and prepaid an amount of US$1,000,020 . The Company recorded impairment loss of nil and US$1,000,020 for the years ended December 31, 2024 and 2025, respectively, as the Company concluded the likelihood of the balance being recovered is remote. The impairment loss on prepayments is recognized within general and administrative expenses in the consolidated statements of income and comprehensive income. The remaining balance as of December 31, 2025 relates to prepayments to nine equipment suppliers and venue rental deposits. Delivery of the equipment is expected in December 2026.

CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY

12 Months Ended

Dec. 31, 2025

Condensed Financial Information Disclosure [Abstract]

CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY

23.

CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY

The Company performed a test on the restricted net assets of consolidated subsidiary in accordance with U.S. Securities and Exchange Commission Regulation S-X Rule 4-08 (e) (3), “General Notes to Financial Statements” and concluded that it was applicable for the Company to disclose the financial statements for the parent company.

The condensed financial information of the parent company has been prepared using the same accounting policies as set out in Company’s consolidated financial statements except that the parent company has used equity method to account for its investment in its subsidiaries.

The Company’s share of income and losses from its subsidiaries is reported as incomes from subsidiaries in the accompanying condensed financial information of parent company.

The Company is incorporated in the Cayman Islands. Under the current laws of the Cayman Islands, the Company is not subject to income or capital gains taxes. In addition, dividend payments are not subject to withholdings tax in the Cayman Islands.

Condensed balance sheets


	As of December 31,
	2024			2025
	$US			$US
ASSETS
Cash		3,610,997			2,467,991
Prepaid expenses and other current assets, net		1,006,000			1,005,000
Investment in subsidiaries		24,455,971			40,270,326
Other non-current assets		1,000,020			—
Total assets		30,072,988			43,743,317

LIABILITIES AND SHAREHOLDERS’ EQUITY

Accrued expenses and other current liabilities		37,221			270,788
Investment deficit in subsidiaries		—			3,500
Total liabilities		37,221			274,288

SHAREHOLDERS’ EQUITY
Ordinary share, $0.000016666667 par value, 3,000,000,000 shares authorized, 61,381,249 and 63,822,249 shares issued and outstanding as of December 31, 2024 and 2025, respectively*		1,023			1,063
Additional paid-in capital		7,060,050			8,977,814
Statutory surplus reserves		2,658,112			2,662,115
Retained earnings		21,951,873			32,132,905
Accumulated other comprehensive loss		(1,635,291	)		(304,868	)
Total equity of the Company’s shareholders		30,035,767			43,469,029
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY		30,072,988			43,743,317

* The shares and per share information are presented on a retroactive basis to reflect the reorganization completed on March 28, 2023 (Note 1) and the two share splits that occurred on June 19, 2023 and June 6, 2024, respectively (Note 16).

Condensed statements of comprehensive income


	For the Years Ended December 31,
	2023			2024			2025
	$US			$US			$US
General and administrative expenses		(10,050	)		(530,008	)		(2,916,775	)
Selling and marketing expenses		—			—			(473,053	)
Financial income, net		—			—			94,841
Equity in profit of subsidiaries		7,701,135			4,212,731			13,480,022
Net income		7,691,085			3,682,723			10,185,035
Other comprehensive income:
Foreign currency translation adjustment, net of nil tax		(460,025	)		(618,728	)		1,330,423
Total comprehensive income		7,231,060			3,063,995			11,515,458

Condensed statements of cash flows


	For the Years Ended December 31,
	2023		2024			2025
	$US		$US			$US
Net cash used in operating activities*		—		(1,486,337	)		(1,143,006	)
Net cash used in investing activities		—		(996,672	)		—
Net cash provided by financing activities		—		6,094,006			—
Net change in cash and cash equivalents		—		3,610,997			(1,143,006	)
Cash at the beginning of year		—		—			3,610,997
Cash at the end of year		—		3,610,997			2,467,991

* Operating cash outflows include staff costs, bank account management fees and expenses paid on behalf of the Company’s subsidiaries, such as consulting fees, audit fees and equipment purchases.

REVENUE (Details) - USD ($)	12 Months Ended
REVENUE (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Revenues	$ 56,103,853	$ 37,809,465	$ 29,055,306
Third Party Sales [Member]
Revenues	35,728,684	21,250,363	13,961,495
Related Party Sales [Member]
Revenues	$ 20,375,169	$ 16,559,102	$ 15,093,811

- Definition

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

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+ Details

LONG-TERM INVESTMENT (Details Narrative)	Apr. 28, 2022 USD ($)	Apr. 28, 2022 CNY (¥)	Dec. 31, 2021 USD ($)	Dec. 31, 2021 CNY (¥)
Machinery and Equipment [Member]
Restructuring Cost and Reserve [Line Items]
Investment cost	$ 366,495	¥ 2,474,500
P S M Z J K [Member]
Restructuring Cost and Reserve [Line Items]
Capital			$ 144,986	¥ 1,000,000
B U L T E N Wuxi [Member]
Restructuring Cost and Reserve [Line Items]
Capital			$ 764,225	¥ 5,050,000

- Definition

Cost of the investment.

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+ Details

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY (Tables)

12 Months Ended

Dec. 31, 2025

Condensed Financial Information Disclosure [Abstract]

Schedule of condensed financial information


	As of December 31,
	2024			2025
	$US			$US
ASSETS
Cash		3,610,997			2,467,991
Prepaid expenses and other current assets, net		1,006,000			1,005,000
Investment in subsidiaries		24,455,971			40,270,326
Other non-current assets		1,000,020			—
Total assets		30,072,988			43,743,317

LIABILITIES AND SHAREHOLDERS’ EQUITY

Accrued expenses and other current liabilities		37,221			270,788
Investment deficit in subsidiaries		—			3,500
Total liabilities		37,221			274,288

SHAREHOLDERS’ EQUITY
Ordinary share, $0.000016666667 par value, 3,000,000,000 shares authorized, 61,381,249 and 63,822,249 shares issued and outstanding as of December 31, 2024 and 2025, respectively*		1,023			1,063
Additional paid-in capital		7,060,050			8,977,814
Statutory surplus reserves		2,658,112			2,662,115
Retained earnings		21,951,873			32,132,905
Accumulated other comprehensive loss		(1,635,291	)		(304,868	)
Total equity of the Company’s shareholders		30,035,767			43,469,029
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY		30,072,988			43,743,317

Condensed statements of comprehensive income


	For the Years Ended December 31,
	2023			2024			2025
	$US			$US			$US
General and administrative expenses		(10,050	)		(530,008	)		(2,916,775	)
Selling and marketing expenses		—			—			(473,053	)
Financial income, net		—			—			94,841
Equity in profit of subsidiaries		7,701,135			4,212,731			13,480,022
Net income		7,691,085			3,682,723			10,185,035
Other comprehensive income:
Foreign currency translation adjustment, net of nil tax		(460,025	)		(618,728	)		1,330,423
Total comprehensive income		7,231,060			3,063,995			11,515,458

Condensed statements of cash flows


	For the Years Ended December 31,
	2023		2024			2025
	$US		$US			$US
Net cash used in operating activities*		—		(1,486,337	)		(1,143,006	)
Net cash used in investing activities		—		(996,672	)		—
Net cash provided by financing activities		—		6,094,006			—
Net change in cash and cash equivalents		—		3,610,997			(1,143,006	)
Cash at the beginning of year		—		—			3,610,997
Cash at the end of year		—		3,610,997			2,467,991

* Operating cash outflows include staff costs, bank account management fees and expenses paid on behalf of the Company’s subsidiaries, such as consulting fees, audit fees and equipment purchases.

INCOME TAXES (Details) - USD ($)	12 Months Ended
INCOME TAXES (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Provisions for current income tax	$ 3,317,385	$ 1,032,132	$ 1,070,430
Provisions for deferred income tax	350,786	232,801	213,773
Total	$ 3,668,171	$ 1,264,933	$ 1,284,203

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 270
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482964/270-10-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (ee)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-9

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 6.I.7)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-8

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-10

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(9))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Subparagraph (a)
-SubTopic 20
-Topic 740
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482659/740-20-45-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h))
-SubTopic 10
-Topic 235
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

+ Details

Cover	12 Months Ended
Cover	Dec. 31, 2025 shares
Entity Addresses [Line Items]
Document Type	20-F
Amendment Flag	false
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Document Period End Date	Dec. 31, 2025
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2025
Current Fiscal Year End Date	--12-31
Entity File Number	001-42286
Entity Registrant Name	ZJK Industrial Co., Ltd
Entity Central Index Key	0001941506
Entity Incorporation, State or Country Code	E9
Entity Address, Address Line One	No.8, Jingqiang Road
Entity Address, Address Line Two	138 Industrial Zone
Entity Address, Address Line Three	Xiuxin Community
Entity Address, Address Line Four	Kengzi Town
Entity Address, City or Town	Pingshan New Area, Shenzhen
Entity Address, Country	CN
Entity Address, Postal Zip Code	518122
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Document Accounting Standard	U.S. GAAP
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	63,822,249
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction Flag	false
Auditor Firm ID	7000
Auditor Name	HTL International, LLC
Auditor Location	Houston, Texas
American Depositary Shares Each Representing One Ordinary Shares [Member]
Entity Addresses [Line Items]
Title of 12(b) Security	Class A ordinary shares, par value ofUS$0.000016666667 per share
Trading Symbol	ZJK
Security Exchange Name	NASDAQ
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	No.8, Jingqiang Road
Entity Address, Address Line Two	138 Industrial Zone
Entity Address, Address Line Three	Xiuxin Community
Entity Address, Address Line Four	Kengzi Town
Entity Address, City or Town	Pingshan New Area, Shenzhen
Entity Address, Country	CN
Entity Address, Postal Zip Code	518122
City Area Code	86
Local Phone Number	0755-28341175
Contact Personnel Name	Ning Ding

SHORT-TERM BANK BORROWINGS (Tables)

12 Months Ended

Dec. 31, 2025

Cash and Cash Equivalents [Abstract]

Schedule of Short-term borrowings

Schedule of Short-term borrowings
	As of December 31,
	2024		2025
	$US		$US
Short-term borrowings
China Merchants Bank Shenzhen Branch ⁽¹⁾		1,223,405		—
Total		1,223,405		—

(1)

These borrowings obtained in 2024 and 2025 were all guaranteed by related parties, Ning Ding and Baozhen Zhu.

LONG-TERM INVESTMENT (Tables)

12 Months Ended

Dec. 31, 2025

Long-term Investment

Schedule of changes in long-term investment


	Investments accounted for using the equity method
	$US
Balance as of December 31, 2023		2,517,538
Income from equity method investments		2,622,348
Dividends distribution		(2,319,218	)
Foreign currency translation adjustment		(73,175	)
Balance as of December 31, 2024		2,747,493
Income from equity method investments		3,409,385
Dividends distribution		(2,591,873	)
Foreign currency translation adjustment		141,075
Balance as of December 31, 2025		3,706,080

Schedule of Condensed balance sheets

Schedule of Condensed balance sheets
	As of December 31,
	2024		2025
	$US		$US
Current assets		18,044,139		23,116,253
Non-current assets		432,689		299,884
TOTAL ASSETS		18,476,828		23,416,137

Current liabilities		11,898,131		14,950,348
Non-current liabilities		94,497		33,685
TOTAL LIABILITIES		11,992,628		14,984,033

Shareholders’ equity		6,484,200		8,432,104
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY		18,476,828		23,416,137

Schedule of Condensed statements of income and comprehensive income


	For the years ended December 31,
	2023		2024		2025
	$US		$US		$US
Revenues		23,274,566		27,436,334		36,405,486
Gross profit		7,096,898		7,511,372		10,722,532
Income from operations		6,277,084		7,106,210		9,215,431
Net income		4,766,325		5,374,454		6,957,928

INCOME TAXES (Details 2) - USD ($)	12 Months Ended
INCOME TAXES (Details 2) - USD ($)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Effective Income Tax Rate Reconciliation [Line Items]
Effective income tax rate	$ 3,668,171
Effective income tax rate	26.54%
Tax effect of non-deductible expenses	$ 695,713	$ 460,045	$ (59,636)
Tax effect of non-deductible expenses	5.04%
Tax effect of R&D expenses deduction	$ (165,428)
Tax effect of R&D expenses deduction	(1.20%)
Change in valuation allowance	$ 53,640
Change in valuation allowance	0.39%
P R C Statutory Income Tax [Member]
Effective Income Tax Rate Reconciliation [Line Items]
Effective income tax rate	$ 3,455,493
Effective income tax rate	25.00%
H N T E Tax [Member]
Effective Income Tax Rate Reconciliation [Line Items]
Effective income tax rate	$ (1,435,479)
Effective income tax rate	(10.39%)
Hongkong Statutory Tax Rate [Member]
Effective Income Tax Rate Reconciliation [Line Items]
Effective income tax rate	$ (22,847)
Effective income tax rate	(0.17%)
Vietnam Statutory Tax Rate [Member]
Effective Income Tax Rate Reconciliation [Line Items]
Effective income tax rate	$ 13,803
Effective income tax rate	0.10%
Cayman Island Statutory Tax Rate [Member]
Effective Income Tax Rate Reconciliation [Line Items]
Effective income tax rate	$ 1,073,752
Effective income tax rate	7.77%
Other Foreign Jurisdictions [Member]
Effective Income Tax Rate Reconciliation [Line Items]
Effective income tax rate	$ (476)
Effective income tax rate	0.00%

SHARE-BASED COMPENSATION

12 Months Ended

Dec. 31, 2025

Retirement Benefits [Abstract]

SHARE-BASED COMPENSATION

21.

SHARE-BASED COMPENSATION

On January 1, 2025, an employee was granted 20,000 restricted ordinary shares in connection with sales activities in North America. The restricted shares are subject to a two-year service period commencing on January 1, 2025. Under the terms of the agreement, 10,000 shares will be granted annually during the service period, and each tranche is subject to a six-month lock-up restriction upon issuance. If the employee terminates services during the vesting period, the employee will automatically forfeit the restricted shares that are not vested as of the date of termination of the services.

On June 3, 2025, an employee was granted 10,000 restricted ordinary shares for services related to sales expansion in certain regions of China. The restricted shares are subject to a one-year service period commencing on June 3, 2025, and vesting is conditional upon the achievement of the agreed-upon annual sales performance target. Upon issuance, the shares will be subject to a twelve-month lock-up restriction. If the employee terminates services during the vesting period, the employee will automatically forfeit the restricted shares that are not vested as of the date of termination of the services. Since the employee was unable to achieve the agreed-upon annual sales performance target for 2025, we did not recognize any compensation expenses related to this grant as of December 31, 2025.

On October 16, 2025, six employees were granted 641,000 restricted ordinary shares. Pursuant to the award agreements, all of the shares were issued on October 16, 2025 and are subject to a six-month lock-up restriction. The restricted shares are subject to a five-year service period commencing on October 16, 2025, and accordingly, the Company recognized compensation expense for two and a half months of the requisite service period as of December 31, 2025.

On December 15, 2025, an external consultant was granted 2,500,000 restricted ordinary shares in consideration for strategic advisory services. Pursuant to the service agreement, the Company shall issue 500,000 restricted ordinary shares per service year to the consultant as full consideration for the services provided in that year, and pre-issuing the consideration shares corresponding to each service year in advance of the start of the service year, with six-month lock-up restrictions. On January 15, 2026, the first 500,000 shares for the first service year were issued. The grant is subject to a five-year service period commencing on December 15, 2025, and, accordingly, the Company recognized compensation expense for half a month of the requisite service period as of December 31, 2025.

The fair value of restricted shares granted was measured using the fair-value-based method in accordance with ASC 718, based on the closing price of the Company’s common stock on the date of grant, as these awards do not contain any market vesting conditions.

A summary of activities of the restricted shares for the year ended December 31, 2025 is as follows:

Schedule of restricted shares
	Number of nonvested restricted shares			Weighted average FV per ordinary share on the grant date
Unvested as of December 31, 2024		—			—
Granted		4,961,000			2.93
Vested		(471,274	)		4.12
Unvested as of December 31, 2025		4,489,726			2.81

Share-based compensation expenses of US$1,917,804 were recognized for the restricted shares during the year ended December 31, 2025. As of December 31, 2025, there was unrecognized share-based compensation expenses of US$12,620,326 in relation to the restricted shares, which is expected to be recognized over a weighted average period of 4.60 years.

The allocation of total share-based compensation expenses is set forth as follows:


	For the years ended December 31,
	2023		2024		2025
	$US		$US		$US
General and administrative expenses		—		—		1,789,416
Selling and marketing expenses		—		—		128,388
Total		—		—		1,917,804

OTHER NON-CURRENT ASSETS (Details Narrative) - USD ($)	12 Months Ended
OTHER NON-CURRENT ASSETS (Details Narrative) - USD ($)	Dec. 31, 2025	Dec. 31, 2024	Nov. 30, 2024
Related Party Transaction [Line Items]
Other non-current asset	$ 347,569	$ 1,146,010
Impairment loss	$ 1,000,020	$ 1,000,020
Third Party [Member]
Related Party Transaction [Line Items]
Other non-current asset			$ 2,000,000

PREPAID EXPENSES AND OTHER CURRENT ASSETS, NET

12 Months Ended

Dec. 31, 2025

Prepaid Expenses And Other Current Assets Net

PREPAID EXPENSES AND OTHER CURRENT ASSETS, NET

PREPAID EXPENSES AND OTHER CURRENT ASSETS, NET


	As of December 31,
	2024		2025
	$US		$US
Deductible value-added tax		573,740		592,303
Advance to suppliers		57,822		181,890
Prepaid expenses		104,758		113,091
Deposits		92,549		24,044
Advance to staff		43,884		52,866
Total prepaid expenses and other current assets, gross		872,753		964,194
Less: provision for credit loss		—		—
Total prepaid expenses and other current assets, net		872,753		964,194

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

(a)

Basis of Presentation

The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”).

(b)

Principles of consolidation

(c)

Use of estimates

(d)

Foreign currency translations and transactions

Translation of amounts from RMB and VND into US$ has been made at the following exchange rates:

Schedule of Translation of amounts
	December 31, 2025
	Year-end spot rate	Average rate
US$ against RMB	US$1=RMB6.9931	US$1=RMB7.1708
US$ against VND	US$1=VND26300.0000	US$1=VND26021.0833

	December 31, 2024
	Year-end spot rate	Average rate
US$ against RMB	US$1=RMB7.2993	US$1=RMB7.1933
US$ against VND	US$1=VND25480.0000	US$1=VND25068.6667

	December 31, 2023
	Year-end spot rate	Average rate
US$ against RMB	US$1=RMB7.0999	US$1=RMB7.0896

(e)

Concentration of credit risk

(f)

Concentration of customers and suppliers

The customers whose revenues individually represented greater than 10% of the total revenues of the Company for the years ended December 31, 2023, 2024 and 2025 were as follows:


	For the years ended December 31,
	2023			2024			2025
Percentage of the Company’s total revenue
Customer A		52	%		44	%		36	%
Customer C		*			*			16	%
Customer D		*			*			13	%
Customer B		24	%		12	%		10	%

* represents percentage less than 10%.

Accounts receivable due from those customers were as follows:

	As of December 31,
	2024			2025
Percentage of the Company’s accounts receivables
Customer B		28	%		23	%
Customer C		18	%		22	%
Customer D		16	%		19	%
Customer E		13	%		13	%

The suppliers whose purchase individually represented greater than 10% of the total cost of revenue of the Company for the years ended December 31, 2023, 2024 and 2025 were as follows:

	For the years ended December 31,
	2023			2024			2025
Percentage of the Company’s total purchase
Supplier A		20	%		16	%		14	%
Supplier B		18	%		14	%		*
Supplier C		15	%		13	%		*

* represents percentage less than 10%.

Accounts payable due to those suppliers were as follows:

	As of December 31,
	2024			2025
Percentage of the Company’s accounts payables
Supplier A		19	%		13	%
Supplier B		15	%		*
Supplier C		11	%		*

* represents percentage less than 10%

(g)

Fair value measurement and financial instruments

	●	Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.
	●	Level 2 applies to assets or liabilities for which there are inputs other than quoted prices included within Level 1 that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical asset or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.
	●	Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.

Determining which category an asset or liability falls within the hierarchy requires significant judgment.

(h)

Cash and cash equivalents

(i)

Restricted cash

(j)

Short-term investments

Short-term investments consist of corporate fixed deposit with maturity of six months and fixed deposits pledged as security deposit for notes payable with term of six months.

(k)

Accounts receivable, net

(l)

Inventories, net

Inventories are stated at the lower of cost or realizable value. Cost is principally determined on the weighted average basis.

(m)

Property, plant and equipment, net

Schedule of Property, plant and equipment, net
Category	Useful lives	Estimated residual value
Buildings	20 years		5	%
Machinery and equipment	10 years		10	%
Motor Vehicles	5 years		10	%
Furniture and fixtures	5 years		5	%
Electronic office equipment	3 years		5	%
Leasehold improvements	1.5 to 10 years		0	%

(n)

Long-term investment

No impairment of long-term investments was recognized for the years ended December 31, 2023, 2024 and 2025.

(o)

Impairment of long-lived assets

(p)

Notes payable

(q)

Leases

Lessee

Financing lease and operating lease as Lessee

The Company classifies a lease as a financing lease at lease commencement when the lease meets any one of the criteria:

a. The lease transfers ownership of the underlying asset to the lessee by the end of the lease term.

b. The lease grants the lessee an option to purchase the underlying asset that the lessee is reasonably certain to exercise.

c. The lease term is for a major part of the remaining economic life of the underlying asset.

e. The underlying asset is of such a specialized nature that it is expected to have no alternative use to the Company at the end of the lease term.

When none of the criteria are met, the Company classifies a lease as an operating lease.

Operating leases as Lessor

Lessor

(r)

Value-added taxes and surcharges

(s)

Related parties

(t)

Revenue recognition

Product sales

(1) identify the contract(s) with a customer,

(2) identify the performance obligations in the contract,

(3) determine the transaction price,

(4) allocate the transaction price to the performance obligations in the contract and

(5) recognize revenue when (or as) the entity satisfies a performance obligation.

Product revenue recognition

(1)	Delivering goods to customers’ predetermined location, the Company has satisfied the contracts’ performance obligations when the goods have been delivered and relevant shipping documents have been collected by the Company;

(2)	Picking up goods by customers in the Company’s warehouse, the Company has satisfied the contracts’ performance obligations when the goods have been picked up and the acceptance document has been signed by the customers; and

(3)	Picking up goods by customers in the Vendor Managed Inventory (“VMI”) warehouse, the Company satisfied the contracts’ performance obligations when the goods have been picked up and the Company confirmed the amounts used by customers with clean reply received.

The Company’s payment terms are all within 180 days and its sales arrangements do not have any material financing components.

Return Rights & Warranty

Principal vs agent accounting

(u)

Cost of sales

Cost of sales mainly consists of raw materials, direct and indirect labor and related benefits, and manufacturing overhead that is directly attributable to the production process.

(v)

Selling and marketing expenses

(w)

General and administrative expenses

(x)

Research and development costs

Research and development expenses primarily include (i) salaries and benefits for research and development personnel, (ii) depreciation expenses, and (iii) material consumption.

(y)

Government grants

Government grants are recognized when received and all the conditions for their receipt have been met.

(z)

Earnings per share

(aa) Comprehensive income

Comprehensive income includes net income and foreign currency translation adjustments and is presented net of tax.

The Company presents the components of net income, the components of other comprehensive income and total comprehensive income in two separate but consecutive statements.

(ab) Income taxes

There was no uncertain tax positions for the years ended December 31, 2023, 2024 and 2025.

(ac) Segment reporting

(ad) Commitments and contingencies

(ae) Non-controlling interest

(af) Share-based Compensation

(ag) Reclassifications

Certain prior year amounts have been reclassified to conform to the current presentation. These reclassifications had no impact on net earnings and financial position.

(ah) Recent accounting pronouncements

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Payables and Accruals [Abstract]
Accrued marketing expansion expenses (1)	$ 2,000,725	$ 1,026,243
Accrued payroll and social insurance	1,068,421	795,689
Taxes payable	80,132	23,652
Other accrued expenses (2)	434,179	206,004
Total accrued expenses and other current liabilities	$ 3,583,457	$ 2,051,588

INCOME TAXES (Details 1) - USD ($)	12 Months Ended
INCOME TAXES (Details 1) - USD ($)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Income before income tax provision		$ 4,927,762	$ 8,974,042
Tax at the PRC EIT tax rates		1,231,941	2,243,511
HNTE tax incentive		(298,562)	(925,270)
Tax effect of non-deductible expenses	$ 695,713	460,045	(59,636)
Tax effect of R&D expenses deduction		(82,218)	(68,310)
Change in valuation allowance		(46,273)	93,908
Actual income tax expense	$ 3,668,171	$ 1,264,933	$ 1,284,203

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References

+ Details

OTHER INCOME, NET (Details) - USD ($)	12 Months Ended
OTHER INCOME, NET (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Other Income Net
Government grants (1)	$ (267,927)	$ (289,629)	$ (165,665)
Rental income (lessor lease)	(243,986)	(186,223)	(207,857)
(Income)/loss from disposal of scrap materials	67,983	(10,698)	(51,289)
Derecognition of accounts payable (2)	(75,588)
Other (income)/expenses	(35,925)	12,202	(9,220)
Total	$ (555,443)	$ (474,348)	$ (434,031)

REVENUE

12 Months Ended

Dec. 31, 2025

Revenue

REVENUE

19.

REVENUE

The Company’s disaggregated revenues are represented by two categories which are type of customers and by geographic areas. The Company attributed revenues to geographic areas based on customers’ place of registration.

Type of Customers

Schedule of Type of customers
	For the years ended December 31,
	2023		2024		2025
	$US		$US		$US
Third-party sales		13,961,495		21,250,363		35,728,684
Related-party sales		15,093,811		16,559,102		20,375,169
Total		29,055,306		37,809,465		56,103,853

By Geographic Areas

Schedule of revenues geographic areas
	For the years ended December 31,
	2023		2024		2025
	$US		$US		$US
China		25,079,876		25,189,442		32,448,406
Taiwan, China		2,086,833		7,625,820		16,483,094
Singapore		—		3,179,731		5,432,908
America		789,946		545,583		832,352
Others		1,098,651		1,268,889		907,093
Total		29,055,306		37,809,465		56,103,853

RELATED PARTY TRANSACTIONS

12 Months Ended

Dec. 31, 2025

RELATED PARTY TRANSACTIONS

18.

RELATED PARTY TRANSACTIONS

Related parties:

Schedule of Related parties

Name of related parties	Relationship with the Company
PSM-ZJK	An equity investee of the Zhongjinke Shenzhen
ZhongJinKe Fastener CO.,Ltd	Controlled by Jieke Zhu
Shenzhen Qianhaishi Micro Science Co., Ltd	Controlled by Kai Huang
Ning Ding	Chief Executive Officer, Chief Financial Officer and a Director of the Company
Kai Huang	Director and former Chief Financial officer of the Company
Kai Ding	A shareholder of the Company

Dongxin Zhou	A shareholder of the Company
Jieke Zhu	A shareholder of the Company
Minghui Zhu	Father of Jieke Zhu
Huiming Liu	A shareholder of the Company
Chaoyong Xu	A shareholder of the Company
Qianrui Ding	Daughter of Ning Ding
Baozhen Zhu	Wife of Ning Ding
Meigui Zeng	Wife of Huiming Liu
DNR TECHNOLOGY CO., LTD.	A shareholder of the Company
NEWMICRO HOLDING LIMITED	A shareholder of the Company
JINSHAN INTERNATIONAL INVESTMENT CO.,LTD.	A shareholder of the Company
KKD HOLDING LIMITED.	A shareholder of the Company
VIMISCI HOLDING LIMITED	A shareholder of the Company

i) Related party balances

Accounts receivable-due from a related party:


	As of December 31,
	2024		2025
Name of related party	$US		$US
PSM ZJK		9,165,068		11,227,799
Total		9,165,068		11,227,799

Other receivables-due from related parties:


		As of December 31,
		2024		2025
		$US		$US
Name of related parties	Nature
Baozhen Zhu	Loan to related parties		—		5,152
Meigui Zeng	Loan to related parties		—		5,152
Dongxin Zhou	Loan to related parties		—		2,145
Kai Huang	Loan to related parties		68,500		—
PSM-ZJK	Utility bills paid on behalf of a related party		1,097		—
Ning Ding	Expenses paid on behalf of related parties		179,246		489,645
Chaoyong Xu	Expenses paid on behalf of related parties		—		37,992
Huiming Liu	Expenses paid on behalf of related parties		—		37,992
Jieke Zhu	Expenses paid on behalf of related parties		392		5,717
Dongxin Zhou	Expenses paid on behalf of related parties		—		5,584
Kai Ding	Expenses paid on behalf of related parties		—		5,198
DNR TECHNOLOGY CO., LTD.	Expenses paid on behalf of related parties		—		2,628
NEWMICRO HOLDING LIMITED	Expenses paid on behalf of related parties		—		150
JINSHAN INTERNATIONAL INVESTMENT CO.,LTD.	Expenses paid on behalf of related parties		—		150
KKD HOLDING LIMITED.	Expenses paid on behalf of related parties		—		915
VIMISCI HOLDING LIMITED	Expenses paid on behalf of related parties		—		47
Total			249,235		598,467

The balances of loans to Baozhen Zhu, Meigui Zeng, Dongxin Zhou and other receivables due from Ning Ding, Chaoyong Xu, Huiming Liu, Jieke Zhu, Dongxin Zhou and Kai Ding have been fully collected as of the date the financial statements were issued. The Company expects to collect other receivables due from DNR TECHNOLOGY CO., LTD., NEWMICRO HOLDING LIMITED, JINSHAN INTERNATIONAL INVESTMENT CO.,LTD., KKD HOLDING LIMITED. and VIMISCI HOLDING LIMITED before December 2026, according to the historical collection of other receivables and loans due from related parties.

Other payables-due to related parties:


		As of December 31,
		2024		2025
		$US		$US
Name of related parties	Nature
Ning Ding	Sales Compensation		1,497,596		1,665,314
Kai Ding	Sales Compensation		—		306,666
Kai Huang	Loan from related parties		136,999		142,998
Ning Ding	Loan from related parties		—		108,691
Ning Ding	Expenses paid on behalf of the Company		89,540		95,055
ZhongJinKe Fastener CO.,Ltd	Expenses paid on behalf of the Company		51,320		—
Jieke Zhu	Expenses paid on behalf of the Company		290		—
Kai Ding	Expenses paid on behalf of the Company		2,430		—
Qianrui Ding	Services provided by related parties		—		3,500
Total			1,778,175		2,322,224

ii) Related party transactions:

The Company mainly entered into the following transactions with related parties:

Schedule of related parties
	For the years ended December 31,
	2023			2024			2025
	$US			$US			$US
Related party sales
PSM ZJK		15,093,811			16,559,102			20,375,169

Sales Compensation
Ning Ding		1,149,836			1,073,615			889,814
Kai Ding		35,784			292,141			434,549

Loans to related parties
Kai Ding		—			(73,451	)		(69,727	)
Baozhen Zhu		—			—			(5,152	)
Meigui Zeng		—			—			(5,152	)
Dongxin Zhou		(14,105	)		—			(2,092	)
Ning Ding		(202,348	)		(412,129	)		—
Kai Huang		—			(69,509	)		—
PSM-ZJK		(37,020	)		—			—

Loan from related parties
Ning Ding		—			—			383,318

Repayments of loans from related parties
Ning Ding		—			—			(276,752	)
Shenzhen Qianhaishi Micro Science Co., Ltd		—			(83,411	)		—
Chaoyong Xu		(33,133	)		—			—
Huiming Liu		(28,210	)		—			—
Jieke Zhu		(2,412	)		—			—
Dongxin Zhou		(2,073	)		—			—

Collection of loans to related parties
Kai Ding		—			73,451			69,727
Kai Huang		—			—			70,512
Ning Ding		—			472,518			—
PSM-ZJK		37,020			—			—
Dongxin Zhou		14,105			—			—

Proceeds from loans from related parties
Ning Ding		141,052			—			—
Kai Huang		141,052			—			—

Rental income
PSM-ZJK		70,773			69,753			66,643

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-6

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(g)(3))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(c))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(e))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/850/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-6

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

+ Details

ORGANIZATION (Details)	12 Months Ended
ORGANIZATION (Details)	Dec. 31, 2025
Zhongjinke B V I [Member]
Restructuring Cost and Reserve [Line Items]
Name	Zhongjinke BVI
Registered Location	BVI
Percentage of direct ownership	100% owned by the Zhongjinke
Date of incorporation	May 24, 2022
Principal activities	Investment holdings
Zhongjinke H K [Member]
Restructuring Cost and Reserve [Line Items]
Name	Zhongjinke HK
Registered Location	Hong Kong
Percentage of direct ownership	100% owned by Zhongjinke BVI
Date of incorporation	June 13, 2022
Principal activities	Investment holdings
Zhongjinke W F O E [Member]
Restructuring Cost and Reserve [Line Items]
Name	Zhongjinke WFOE
Registered Location	Shenzhen
Percentage of direct ownership	100% owned by Zhongjinke HK
Date of incorporation	December 19, 2022
Principal activities	Investment holdings
Galaxy Investment [Member]
Restructuring Cost and Reserve [Line Items]
Name	Galaxy Investment
Registered Location	BVI
Percentage of direct ownership	100% owned by Zhongjinke HK
Date of incorporation	March 16, 2022
Principal activities	Investment holdings
Zhongjinke Shenzhen [Member]
Restructuring Cost and Reserve [Line Items]
Name	Zhongjinke Shenzhen
Registered Location	Shenzhen
Percentage of direct ownership	99.225% owned by Zhongjinke WFOE and 0.775% owned by Galaxy Investment
Date of incorporation	July 18, 2011
Principal activities	Manufacturing and selling hardware products
Zhongke Components [Member]
Restructuring Cost and Reserve [Line Items]
Name	Zhongke Components
Registered Location	Qingyuan
Percentage of direct ownership	100% owned by Zhongjinke Shenzhen
Date of incorporation	April 16, 2021
Principal activities	Manufacturing and selling hardware products
Nanjing Zhongjinke Hardware Products Co Ltd [Member]
Restructuring Cost and Reserve [Line Items]
Name	Nanjing Zhongjinke Hardware Products Co., Ltd (“Zhongjinke Nanjing”)
Registered Location	Nanjing
Percentage of direct ownership	51% by Zhongjinke Shenzhen
Date of incorporation	May 3, 2016
Principal activities	Selling hardware products
Z I K Precision H K Limited [Member]
Restructuring Cost and Reserve [Line Items]
Name	ZIK Precision HK Limited (“ZJK Precision HK”)
Registered Location	Hong Kong
Percentage of direct ownership	100% owned by Zhongjinke Shenzhen
Date of incorporation	July 27, 2023
Principal activities	Manufacturing and selling hardware products
Z J K Vietnam Precision Components Company Limited [Member]
Restructuring Cost and Reserve [Line Items]
Name	ZJK Vietnam Precision Components Company Limited (“ZJK Precision Vietnam”)
Registered Location	Vietnam
Percentage of direct ownership	93% owned by ZJK Precision HK
Date of incorporation	April 26, 2024
Principal activities	Manufacturing and selling hardware products
Shenzhen Zhongte [Member]
Restructuring Cost and Reserve [Line Items]
Name	Shenzhen Zhongte Fluid Technology Co., Ltd. (“Zhongte Fluid”)
Registered Location	Shenzhen
Percentage of direct ownership	60% owned by Zhongjinke Shenzhen
Date of incorporation	May 22, 2025
Principal activities	Manufacturing and selling hardware products
Intel Precision Components [Member]
Restructuring Cost and Reserve [Line Items]
Name	Intel Precision Components (Longyan) Co., Ltd. (“Intel Longyan”)
Registered Location	Longyan
Percentage of direct ownership	100% owned by Zhongjinke Shenzhen
Date of incorporation	July 2, 2025
Principal activities	Manufacturing and selling hardware products
Zhongjinke Precision [Member]
Restructuring Cost and Reserve [Line Items]
Name	Zhongjinke Precision Parts (Sichuan) Co., Ltd. (“Zhongjinke Sichuan”)
Registered Location	Meishan
Percentage of direct ownership	100% owned by Zhongjinke Shenzhen
Date of incorporation	August 1, 2025
Principal activities	Manufacturing and selling hardware products

COMMITMENTS AND CONTINGENCIES

12 Months Ended

Dec. 31, 2025

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

15.

COMMITMENTS AND CONTINGENCIES

The Company follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment.

Except for leases which were disclosed in note 13, there are not any other known commitments or contingencies as of December 31, 2025.

INCOME TAXES (Details Narrative)			12 Months Ended
INCOME TAXES (Details Narrative)	Mar. 14, 2022 USD ($)	Mar. 14, 2022 CNY (¥)	Dec. 31, 2025 USD ($)	Dec. 31, 2025 CNY (¥)	Dec. 31, 2024 USD ($)	Dec. 31, 2024 CNY (¥)
Income Tax Disclosure [Abstract]
[custom:AnnualTaxableIncome]	$ 141,052	¥ 1,000,000		¥ 1,000,000	$ 417,055	¥ 3,000,000
Income taxes paid			$ 1,585,805

RELATED PARTY TRANSACTIONS (Details 1) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Related Party Transaction [Line Items]
Total	$ 11,227,799	$ 9,165,068
P S M Z J K [Member]
Related Party Transaction [Line Items]
Total	$ 11,227,799	$ 9,165,068

RELATED PARTY TRANSACTIONS (Details 2) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Related Party Transaction [Line Items]
Total	$ 598,467	$ 249,235
Baozhen Zhu [Member]
Related Party Transaction [Line Items]
Total	5,152
Meigui Zeng [Member]
Related Party Transaction [Line Items]
Total	5,152
Dongxin Zhou [Member]
Related Party Transaction [Line Items]
Total	2,145
Kai Huang [Member]
Related Party Transaction [Line Items]
Total		68,500
P S M Z J K [Member]
Related Party Transaction [Line Items]
Total		1,097
Ning Ding [Member]
Related Party Transaction [Line Items]
Total	489,645	179,246
Chaoyong Xu [Member]
Related Party Transaction [Line Items]
Total	37,992
Huiming Liu [Member]
Related Party Transaction [Line Items]
Total	37,992
Jieke Zhu [Member]
Related Party Transaction [Line Items]
Total	5,717	392
Dongxin Zhou 1 [Member]
Related Party Transaction [Line Items]
Total	5,584
Kai Ding [Member]
Related Party Transaction [Line Items]
Total	5,198
Dnr Techology [Member]
Related Party Transaction [Line Items]
Total	2,628
New Micro Holding [Member]
Related Party Transaction [Line Items]
Total	150
Jinsan [Member]
Related Party Transaction [Line Items]
Total	150
K K D Holding [Member]
Related Party Transaction [Line Items]
Total	915
V I M I S C I [Member]
Related Party Transaction [Line Items]
Total	$ 47

SHORT-TERM BANK BORROWINGS (Details Narrative)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Cash and Cash Equivalents [Abstract]
Weighted average interest rate	2.18%	3.62%	3.99%

ACCOUNTS RECEIVABLE, NET

12 Months Ended

Dec. 31, 2025

Credit Loss [Abstract]

ACCOUNTS RECEIVABLE, NET

ACCOUNTS RECEIVABLE, NET

Accounts receivable, net consists of following balance:

Schedule of Accounts receivable, net
	As of December 31,
	2024		2025
	$US		$US
Accounts receivables		10,301,288		16,111,717
Less: provision for credit loss		18,431		137,041
Total accounts receivable, net		10,282,857		15,974,676

As of December 31, 2024 and 2025, there were no accounts receivable pledged.

Details of the movements of provision for credit losses are as follows:

Schedule of provision for credit losses
	As of December 31,
	2024			2025
	$US			$US
Balance at the beginning of the year		13,273			18,431
Provision for the year		5,602			116,036
Write-off of credit loss		—			(1,152	)
Foreign currency translation adjustment		(444	)		3,726
Balance at the end of the year		18,431			137,041

ORGANIZATION (Tables)

12 Months Ended

Dec. 31, 2025

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Entity

Schedule of Entity
Entity name	Registered Location	Percentage of direct ownership	Date of incorporation	Principal activities
Zhongjinke BVI	BVI	100% owned by the Zhongjinke	May 24, 2022	Investment holdings
Zhongjinke HK	Hong Kong	100% owned by Zhongjinke BVI	June 13, 2022	Investment holdings
Zhongjinke WFOE	Shenzhen	100% owned by Zhongjinke HK	December 19, 2022	Investment holdings
Galaxy Investment	BVI	100% owned by Zhongjinke HK	March 16, 2022	Investment holdings
Zhongjinke Shenzhen	Shenzhen	99.225% owned by Zhongjinke WFOE and 0.775% owned by Galaxy Investment	July 18, 2011	Manufacturing and selling hardware products
Zhongke Components	Qingyuan	100% owned by Zhongjinke Shenzhen	April 16, 2021	Manufacturing and selling hardware products

Nanjing Zhongjinke Hardware Products Co., Ltd (“Zhongjinke Nanjing”)	Nanjing	51% by Zhongjinke Shenzhen	May 3, 2016	Selling hardware products
ZIK Precision HK Limited (“ZJK Precision HK”)	Hong Kong	100% owned by Zhongjinke Shenzhen	July 27, 2023	Manufacturing and selling hardware products
ZJK Vietnam Precision Components Company Limited (“ZJK Precision Vietnam”)	Vietnam	93% owned by ZJK Precision HK	April 26, 2024	Manufacturing and selling hardware products
Shenzhen Zhongte Fluid Technology Co., Ltd. (“Zhongte Fluid”)	Shenzhen	60% owned by Zhongjinke Shenzhen	May 22, 2025	Manufacturing and selling hardware products
Intel Precision Components (Longyan) Co., Ltd. (“Intel Longyan”)	Longyan	100% owned by Zhongjinke Shenzhen	July 2, 2025	Manufacturing and selling hardware products
Zhongjinke Precision Parts (Sichuan) Co., Ltd. (“Zhongjinke Sichuan”)	Meishan	100% owned by Zhongjinke Shenzhen	August 1, 2025	Manufacturing and selling hardware products

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - Customer Concentration Risk [Member]	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Customer A [Member] \| Revenue Benchmark [Member]
Product Information [Line Items]
Concentration risk percentage	36.00%	44.00%	52.00%
Customer C [Member] \| Revenue Benchmark [Member]
Product Information [Line Items]
Concentration risk percentage	16.00%
Customer C [Member] \| Accounts Receivable [Member]
Product Information [Line Items]
Concentration risk percentage	22.00%	18.00%
Customer D [Member] \| Revenue Benchmark [Member]
Product Information [Line Items]
Concentration risk percentage	13.00%
Customer D [Member] \| Accounts Receivable [Member]
Product Information [Line Items]
Concentration risk percentage	19.00%	16.00%
Customer B [Member] \| Revenue Benchmark [Member]
Product Information [Line Items]
Concentration risk percentage	10.00%	12.00%	24.00%
Customer B [Member] \| Accounts Receivable [Member]
Product Information [Line Items]
Concentration risk percentage	23.00%	28.00%
Customer E [Member] \| Accounts Receivable [Member]
Product Information [Line Items]
Concentration risk percentage	13.00%	13.00%
Supplier A [Member] \| Total Purchases [Member]
Product Information [Line Items]
Concentration risk percentage	14.00%	16.00%	20.00%
Supplier A [Member] \| Accounts Payable [Member]
Product Information [Line Items]
Concentration risk percentage	13.00%	19.00%
Supplier B [Member] \| Total Purchases [Member]
Product Information [Line Items]
Concentration risk percentage		14.00%
Supplier B [Member] \| Accounts Payable [Member]
Product Information [Line Items]
Concentration risk percentage		15.00%
Supplier C [Member] \| Total Purchases [Member]
Product Information [Line Items]
Concentration risk percentage		13.00%	15.00%
Supplier C [Member] \| Accounts Payable [Member]
Product Information [Line Items]
Concentration risk percentage		11.00%

STATUTORY SURPLUS RESERVES AND RESTRICTED NET ASSETS

12 Months Ended

Dec. 31, 2025

Statutory Surplus Reserves And Restricted Net Assets

STATUTORY SURPLUS RESERVES AND RESTRICTED NET ASSETS

17.

STATUTORY SURPLUS RESERVES AND RESTRICTED NET ASSETS

i) Statutory Surplus Reserves

Pursuant to laws applicable to entities incorporated in the PRC, the Company is required to make appropriations to certain reserve funds, comprising the statutory surplus reserve and the discretionary surplus reserve, based on after-tax net income determined in accordance with generally accepted accounting principles of the PRC (“PRC GAAP”). Appropriations to the statutory surplus reserve are required to be at least 10% of the after-tax net income determined in accordance with PRC GAAP until the reserve is equal to 50% of the entity’s registered capital. Appropriations to the discretionary surplus reserve are made at the discretion of the Board of Directors. And as of December 31, 2024 and 2025, the Company did not have discretionary surplus reserve. As of December 31, 2024 and 2025, statutory reserve provided were US$2,658,112 and US$2,662,115, respectively.

ii) Restricted Net Assets

As a result of PRC laws and regulations and the requirement that distributions by PRC Entities can only be paid out of distributable profits computed in accordance with PRC GAAP, the PRC Entities are restricted from transferring a portion of their net assets to the Company. Amounts restricted include paid-in capital and the statutory reserves of the Company’s PRC subsidiaries. The aggregate amounts of capital and statutory reserves restricted which represented the amount of net assets of the relevant subsidiaries in the Company not available for distribution was RMB25,300,985 (equivalent to US$3,601,680) and RMB26,024,443 (equivalent to US$3,704,056) as of December 31, 2024 and 2025, respectively.

Under PRC laws and regulations, statutory surplus reserves are restricted to set-off against losses, expansion of production and operation and increasing registered capital of the respective company and are not distributable other than upon liquidation. The reserves are not allowed to be transferred to the Company in terms of cash dividends, loans or advances, nor allowed for distribution except under liquidation.

iii) Dividends

Dividends declared by the Company are based on the distributable profits as reported in its statutory financial statements reported in accordance with PRC GAAP, which may differ from the results of operations reflected in the consolidated financial statements prepared in accordance with U.S. GAAP. The Company’s ability to pay dividends is primarily from cash received from its operating activities in the PRC. For the years ended December 31, 2023, 2024 and 2025, no dividends were declared or paid by the Company.

INVENTORIES, NET (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Inventory Disclosure [Abstract]
Finished goods	$ 10,183,112	$ 5,356,439
Work in progress	2,867,852	2,906,771
Raw materials	911,512	314,479
Less: Inventory provision	(1,819,160)	(1,261,660)
Total	$ 12,143,316	$ 7,316,029

RELATED PARTY TRANSACTIONS (Details)	12 Months Ended
RELATED PARTY TRANSACTIONS (Details)	Dec. 31, 2025
P S M Z J K [Member]
Related Party Transaction [Line Items]
Relationship with the Company	An equity investee of the Zhongjinke Shenzhen
Zhong Jin Ke Fastener C O [Member]
Related Party Transaction [Line Items]
Relationship with the Company	Controlled by Jieke Zhu
Shenzhen Qianhaishi Micro Science Co [Member]
Related Party Transaction [Line Items]
Relationship with the Company	Controlled by Kai Huang
Ning Ding [Member]
Related Party Transaction [Line Items]
Relationship with the Company	Chief Executive Officer, Chief Financial Officer and a Director of the Company
Kai Huang [Member]
Related Party Transaction [Line Items]
Relationship with the Company	Director and former Chief Financial officer of the Company
Kai Ding [Member]
Related Party Transaction [Line Items]
Relationship with the Company	A shareholder of the Company
Dongxin Zhou [Member]
Related Party Transaction [Line Items]
Relationship with the Company	A shareholder of the Company
Jieke Zhu [Member]
Related Party Transaction [Line Items]
Relationship with the Company	A shareholder of the Company
Minghui Zhu [Member]
Related Party Transaction [Line Items]
Relationship with the Company	Father of Jieke Zhu
Huiming Liu [Member]
Related Party Transaction [Line Items]
Relationship with the Company	A shareholder of the Company
Chaoyong Xu [Member]
Related Party Transaction [Line Items]
Relationship with the Company	A shareholder of the Company
Qianrui Ding [Member]
Related Party Transaction [Line Items]
Relationship with the Company	Daughter of Ning Ding
Baozhen Zhu [Member]
Related Party Transaction [Line Items]
Relationship with the Company	Wife of Ning Ding
Meigui Zeng [Member]
Related Party Transaction [Line Items]
Relationship with the Company	Wife of Huiming Liu
Dnr Technology [Member]
Related Party Transaction [Line Items]
Relationship with the Company	A shareholder of the Company
New Micro [Member]
Related Party Transaction [Line Items]
Relationship with the Company	A shareholder of the Company
Jinshan [Member]
Related Party Transaction [Line Items]
Relationship with the Company	A shareholder of the Company
K K D Holding [Member]
Related Party Transaction [Line Items]
Relationship with the Company	A shareholder of the Company
V I M I S C I [Member]
Related Party Transaction [Line Items]
Relationship with the Company	A shareholder of the Company

INCOME TAXES (Details 3) - USD ($)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Deferred tax assets:
Tax loss carry-forwards	$ 118,975	$ 69,622
Provision for credit loss	20,556	2,765
Inventory provision	299,901	166,289
Lease liabilities	601,051	222,361
Net deferred tax liabilities offset	(925,396)	(397,691)
Valuation allowance	(115,087)	(63,346)	$ (110,864)
Total deferred tax assets
Deferred tax liabilities:
Investment Income	(1,284,142)	(727,868)
Operating right-of-use assets	(598,864)	(233,111)
Finance lease right-of-use assets		(9,541)
Net deferred tax assets offset	925,396	397,691
Total deferred tax liabilities	$ (957,610)	$ (572,829)

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

12 Months Ended

Dec. 31, 2025

Payables and Accruals [Abstract]

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

10.

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consist of the following:


	As of December 31,
	2024		2025
	$US		$US
Accrued marketing expansion expenses ⁽¹⁾		1,026,243		2,000,725
Accrued payroll and social insurance		795,689		1,068,421
Taxes payable		23,652		80,132
Other accrued expenses ⁽²⁾		206,004		434,179
Total accrued expenses and other current liabilities		2,051,588		3,583,457

	(1)	Accrued marketing expansion expenses as of December 31, 2024 and 2025 primarily related to expenses incurred for expanding into markets including North America, Singapore, and Taiwan, China.

	(2)	Other accrued expenses as of December 31, 2024 and 2025 mainly included payable rental fees and expenses paid by employees on behalf of the company, such as travel expenses, payable miscellaneous expenses such as utilities and office expenses for daily operations.

CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
ASSETS
Prepaid expenses and other current assets, net	$ 964,194	$ 872,753
Other non-current assets	347,569	1,146,010
Total assets	79,528,262	55,373,565
LIABILITIES AND SHAREHOLDERS’ EQUITY
Total liabilities	35,934,034	25,306,690
SHAREHOLDERS’ EQUITY
Ordinary share, $0.000016666667 par value, 3,000,000,000 shares authorized, 61,381,249 and 63,822,249 shares issued and outstanding as of December 31, 2024 and 2025, respectively*	$ 1,063	$ 1,023
Common stock, par value	$ 0.000016666667	$ 0.000016666667
Common stock, shares authorized	3,000,000,000	3,000,000,000
Common stock, shares issued	61,381,249	63,822,249
Common stock, shares outstanding	61,381,249	63,822,249
Additional paid-in capital	$ 8,977,814	$ 7,060,050
Statutory surplus reserves	2,662,115	2,658,112
Retained earnings	32,132,905	21,951,873
Accumulated other comprehensive loss	(304,868)	(1,635,291)
Total equity of the Company’s shareholders	43,469,029	30,035,767
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	79,528,262	55,373,565
General and administrative expenses	(6,750,220)	(6,705,791)	$ (2,531,630)
Selling and marketing expenses	(7,169,559)	(4,711,294)	(1,750,877)
Net income	10,185,035	3,682,723	7,691,085
Other comprehensive income:
Total comprehensive income	11,482,300	3,044,433	7,229,833
Net cash used in operating activities*	6,559,811	5,342,539	4,116,374
Net cash used in investing activities	(2,582,113)	(2,803,456)	1,294,473
Net cash provided by financing activities	(1,011,513)	6,746,625	(2,949,253)
Statement Of Cash Flows [Member]
Other comprehensive income:
Net cash used in operating activities*	(1,143,006)	(1,486,337)
Net cash used in investing activities		(996,672)
Net cash provided by financing activities		6,094,006
Net change in cash and cash equivalents	(1,143,006)	3,610,997
Cash at the beginning of year	3,610,997
Cash at the end of year	2,467,991	3,610,997
Other Comprehensives Income [Member]
SHAREHOLDERS’ EQUITY
General and administrative expenses	(2,916,775)	(530,008)	(10,050)
Selling and marketing expenses	(473,053)
Financial income, net	94,841
Equity in profit of subsidiaries	13,480,022	4,212,731	7,701,135
Net income	10,185,035	3,682,723	7,691,085
Other comprehensive income:
Foreign currency translation adjustment, net of nil tax	1,330,423	(618,728)	(460,025)
Total comprehensive income	11,515,458	3,063,995	$ 7,231,060
Condensed Balance Sheets [Member]
ASSETS
Cash	2,467,991	3,610,997
Prepaid expenses and other current assets, net	1,005,000	1,006,000
Investment in subsidiaries	40,270,326	24,455,971
Other non-current assets		1,000,020
Total assets	43,743,317	30,072,988
LIABILITIES AND SHAREHOLDERS’ EQUITY
Accrued expenses and other current liabilities	270,788	37,221
Investment deficit in subsidiaries	3,500
Total liabilities	274,288	37,221
SHAREHOLDERS’ EQUITY
Ordinary share, $0.000016666667 par value, 3,000,000,000 shares authorized, 61,381,249 and 63,822,249 shares issued and outstanding as of December 31, 2024 and 2025, respectively*	$ 1,063	$ 1,023
Common stock, par value	$ 0.000016666667	$ 0.000016666667
Additional paid-in capital	$ 8,977,814	$ 7,060,050
Statutory surplus reserves	2,662,115	2,658,112
Retained earnings	32,132,905	21,951,873
Accumulated other comprehensive loss	(304,868)	(1,635,291)
Total equity of the Company’s shareholders	43,469,029	30,035,767
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$ 43,743,317	$ 30,072,988

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($)	Ordinary Shares [Member]	Additional Paid-in Capital [Member]	Retained Earnings Statutory [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total Z J K Industrial Co Ltd Shareholders Equity [Member]	Noncontrolling Interest [Member]	Total
Beginning balance, value at Dec. 31, 2022	$ 1,000	$ 1,792,559	$ 360,780	$ 12,875,397	$ (556,538)	$ 14,473,198	$ (603)	$ 14,472,595
Beginning balance , shares at Dec. 31, 2022	60,000,000
Net income/(loss)				7,691,085		7,691,085	(1,246)	7,689,839
Appropriation to statutory reserve			1,922,400	(1,922,400)
Foreign currency translation adjustment					(460,025)	(460,025)	19	(460,006)
Ending balance, value at Dec. 31, 2023	$ 1,000	1,792,559	2,283,180	18,644,082	(1,016,563)	21,704,258	(1,830)	21,702,428
Ending balance, shares at Dec. 31, 2023	60,000,000
Net income/(loss)				3,682,723		3,682,723	(19,894)	3,662,829
Issuance of ordinary shares upon IPO	$ 23	6,906,222				6,906,245		6,906,245
Issuance of ordinary shares upon IPO, shares	1,381,249
Appropriation to statutory reserve			374,932	(374,932)
Foreign currency translation adjustment					(618,728)	(618,728)	332	(618,396)
Offering costs		(1,638,731)				(1,638,731)		(1,638,731)
Capital injection from a non-controlling shareholder of a subsidiary							52,500	52,500
Ending balance, value at Dec. 31, 2024	$ 1,023	7,060,050	2,658,112	21,951,873	(1,635,291)	30,035,767	31,108	30,066,875
Ending balance, shares at Dec. 31, 2024	61,381,249
Net income/(loss)				10,185,035		10,185,035	(31,233)	10,153,802
Appropriation to statutory reserve			4,003	(4,003)
Foreign currency translation adjustment					1,330,423	1,330,423	(1,925)	1,328,498
Capital injection from a non-controlling shareholder of a subsidiary							127,249	127,249
Share-based compensation -non-employee	$ 30	1,750,912				1,750,942		1,750,942
Share-based compensation -non-employee ,shares	1,800,000
Share-based compensation -employee	$ 10	166,852				166,862		166,862
Share-based compensation employee ,shares	641,000
Ending balance, value at Dec. 31, 2025	$ 1,063	$ 8,977,814	$ 2,662,115	$ 32,132,905	$ (304,868)	$ 43,469,029	$ 125,199	$ 43,594,228
Ending balance, shares at Dec. 31, 2025	63,822,249

LEASES AS LESSEE (Details 3)	Dec. 31, 2025 USD ($)
Leases As Lessee
2026	$ 841,825
2027	631,390
2028	405,763
2029	249,980
2030	247,244
2031 and thereafter	1,838,077
Total lease payments	4,214,279
Less: imputed interest	(611,918)
Total operating lease liabilities, net of interest	$ 3,602,361

RELATED PARTY TRANSACTIONS (Tables)

12 Months Ended

Dec. 31, 2025

Schedule of Related parties

Schedule of Related parties

Name of related parties	Relationship with the Company
PSM-ZJK	An equity investee of the Zhongjinke Shenzhen
ZhongJinKe Fastener CO.,Ltd	Controlled by Jieke Zhu
Shenzhen Qianhaishi Micro Science Co., Ltd	Controlled by Kai Huang
Ning Ding	Chief Executive Officer, Chief Financial Officer and a Director of the Company
Kai Huang	Director and former Chief Financial officer of the Company
Kai Ding	A shareholder of the Company

Dongxin Zhou	A shareholder of the Company
Jieke Zhu	A shareholder of the Company
Minghui Zhu	Father of Jieke Zhu
Huiming Liu	A shareholder of the Company
Chaoyong Xu	A shareholder of the Company
Qianrui Ding	Daughter of Ning Ding
Baozhen Zhu	Wife of Ning Ding
Meigui Zeng	Wife of Huiming Liu
DNR TECHNOLOGY CO., LTD.	A shareholder of the Company
NEWMICRO HOLDING LIMITED	A shareholder of the Company
JINSHAN INTERNATIONAL INVESTMENT CO.,LTD.	A shareholder of the Company
KKD HOLDING LIMITED.	A shareholder of the Company
VIMISCI HOLDING LIMITED	A shareholder of the Company

Schedule of Accounts receivable-due from a related party


	As of December 31,
	2024		2025
Name of related party	$US		$US
PSM ZJK		9,165,068		11,227,799
Total		9,165,068		11,227,799

Schedule of Other receivables-due from related parties


		As of December 31,
		2024		2025
		$US		$US
Name of related parties	Nature
Baozhen Zhu	Loan to related parties		—		5,152
Meigui Zeng	Loan to related parties		—		5,152
Dongxin Zhou	Loan to related parties		—		2,145
Kai Huang	Loan to related parties		68,500		—
PSM-ZJK	Utility bills paid on behalf of a related party		1,097		—
Ning Ding	Expenses paid on behalf of related parties		179,246		489,645
Chaoyong Xu	Expenses paid on behalf of related parties		—		37,992
Huiming Liu	Expenses paid on behalf of related parties		—		37,992
Jieke Zhu	Expenses paid on behalf of related parties		392		5,717
Dongxin Zhou	Expenses paid on behalf of related parties		—		5,584
Kai Ding	Expenses paid on behalf of related parties		—		5,198
DNR TECHNOLOGY CO., LTD.	Expenses paid on behalf of related parties		—		2,628
NEWMICRO HOLDING LIMITED	Expenses paid on behalf of related parties		—		150
JINSHAN INTERNATIONAL INVESTMENT CO.,LTD.	Expenses paid on behalf of related parties		—		150
KKD HOLDING LIMITED.	Expenses paid on behalf of related parties		—		915
VIMISCI HOLDING LIMITED	Expenses paid on behalf of related parties		—		47
Total			249,235		598,467

Schedule of Other receivables-due from related parties


		As of December 31,
		2024		2025
		$US		$US
Name of related parties	Nature
Ning Ding	Sales Compensation		1,497,596		1,665,314
Kai Ding	Sales Compensation		—		306,666
Kai Huang	Loan from related parties		136,999		142,998
Ning Ding	Loan from related parties		—		108,691
Ning Ding	Expenses paid on behalf of the Company		89,540		95,055
ZhongJinKe Fastener CO.,Ltd	Expenses paid on behalf of the Company		51,320		—
Jieke Zhu	Expenses paid on behalf of the Company		290		—
Kai Ding	Expenses paid on behalf of the Company		2,430		—
Qianrui Ding	Services provided by related parties		—		3,500
Total			1,778,175		2,322,224

Schedule of related parties

Schedule of related parties
	For the years ended December 31,
	2023			2024			2025
	$US			$US			$US
Related party sales
PSM ZJK		15,093,811			16,559,102			20,375,169

Sales Compensation
Ning Ding		1,149,836			1,073,615			889,814
Kai Ding		35,784			292,141			434,549

Loans to related parties
Kai Ding		—			(73,451	)		(69,727	)
Baozhen Zhu		—			—			(5,152	)
Meigui Zeng		—			—			(5,152	)
Dongxin Zhou		(14,105	)		—			(2,092	)
Ning Ding		(202,348	)		(412,129	)		—
Kai Huang		—			(69,509	)		—
PSM-ZJK		(37,020	)		—			—

Loan from related parties
Ning Ding		—			—			383,318

Repayments of loans from related parties
Ning Ding		—			—			(276,752	)
Shenzhen Qianhaishi Micro Science Co., Ltd		—			(83,411	)		—
Chaoyong Xu		(33,133	)		—			—
Huiming Liu		(28,210	)		—			—
Jieke Zhu		(2,412	)		—			—
Dongxin Zhou		(2,073	)		—			—

Collection of loans to related parties
Kai Ding		—			73,451			69,727
Kai Huang		—			—			70,512
Ning Ding		—			472,518			—
PSM-ZJK		37,020			—			—
Dongxin Zhou		14,105			—			—

Proceeds from loans from related parties
Ning Ding		141,052			—			—
Kai Huang		141,052			—			—

Rental income
PSM-ZJK		70,773			69,753			66,643

SHARE-BASED COMPENSATION (Details) - $ / shares							12 Months Ended
SHARE-BASED COMPENSATION (Details) - $ / shares	Dec. 15, 2025	Oct. 16, 2025	Jun. 03, 2025	Apr. 30, 2025	Apr. 30, 2025	Jan. 02, 2025	Dec. 31, 2025
Retirement Benefits [Abstract]
Number of nonvested restricted shares
Weighted average FV per ordinary share on the grant date
Granted	2,500,000	641,000	10,000	1,800,000	1,800,000	20,000	4,961,000
Weighted average FV per ordinary share on the grant date Granted							$ 2.93
Vested							(471,274)
Weighted average FV per ordinary share on the grant date Vested							$ 4.12
Number of nonvested restricted shares							4,489,726
Weighted average FV per ordinary share on the grant date							$ 2.81

ORDINARY SHARES

12 Months Ended

Dec. 31, 2025

Ordinary Shares

ORDINARY SHARES

16.

ORDINARY SHARES

As of March 28, 2023, the date of the completion of reorganization, the Company was authorized to issue 500,000,000 Ordinary Shares with a par value of $0.0001 each, and there was 10,000,000 Ordinary Shares issued and outstanding.

On June 19, 2023, the Company subdivided the authorized and issued share capital of the Company on a 1:2 basis such that the authorized share capital of the Company was amended from US$50,000 divided into 500,000,000 Ordinary Shares of a par value of US$0.0001 each, to US$50,000 divided into 1,000,000,000 Ordinary Shares of a par value of US$0.00005 each.

On June 6, 2024, the Company subdivided the authorized and issued share capital of the Company on a 1:3 basis such that the authorized share capital of the Company was amended from US$50,000 divided into 1,000,000,000 Ordinary Shares of a par value of US$0.00005 each, to US$50,000 divided into 3,000,000,000 Ordinary Shares of a par value of US$0.000016666667 each.

On October 1, 2024, the Company consummated the sale of 1,250,000 ordinary shares at a price of $5.00 per share. The gross proceeds to the Company from the IPO, before deducting commissions, expense allowance, and expenses, were $6,250,000.

On October 30, 2024, the Company closed on the partial exercise of the over-allotment option by Cathay Securities, Inc. in connection with the IPO, to purchase an additional 131,249 ordinary shares at the price of $5.00 per share. As a result, the Company has raised gross proceeds of $656,245, in addition to the IPO gross proceeds of $6,250,000, or combined gross proceeds in the IPO of $6,906,245, before underwriting discounts and commissions and offering expenses.

On April 30, 2025, an external consultant was granted 1,800,000 restricted ordinary shares in consideration for strategic advisory services. Pursuant to the service agreement, all of the shares were issued on June 20, 2025 and are subject to a six-month lock-up restriction. The grant is subject to a two-year service period commencing on April 30, 2025, and, accordingly, the Company recognized compensation expense for eight months of the requisite service period as of December 31, 2025. On August 28, 2025, the Company and the external consultant entered into a supplemental amendment agreement, pursuant to which the service period was extended to five years, ending on April 29, 2030. Accordingly, the Company recognized compensation expense for the first four months of the service period based on the original two-year term. From the amendment date, the remaining unamortized expense is being recognized over the remaining revised service period ending April 29, 2030. (Note 21).

As a result, there were 63,822,249 Ordinary Shares of par value US$0.000016666667 issued and outstanding as of December 31, 2025. The shares and per share information are presented on a retroactive basis for the periods presented according to ASC 260-10-55, to reflect the reorganization completed on March 28, 2023, the two share splits that occurred on June 19, 2023 and June 6, 2024 as if these events had occurred at the beginning of the earliest period presented.

REVENUE (Tables)

12 Months Ended

Dec. 31, 2025

Revenue

Schedule of Type of customers

Schedule of Type of customers
	For the years ended December 31,
	2023		2024		2025
	$US		$US		$US
Third-party sales		13,961,495		21,250,363		35,728,684
Related-party sales		15,093,811		16,559,102		20,375,169
Total		29,055,306		37,809,465		56,103,853

Schedule of revenues geographic areas

Schedule of revenues geographic areas
	For the years ended December 31,
	2023		2024		2025
	$US		$US		$US
China		25,079,876		25,189,442		32,448,406
Taiwan, China		2,086,833		7,625,820		16,483,094
Singapore		—		3,179,731		5,432,908
America		789,946		545,583		832,352
Others		1,098,651		1,268,889		907,093
Total		29,055,306		37,809,465		56,103,853

LEASES AS LESSEE (Tables)

12 Months Ended

Dec. 31, 2025

Leases As Lessee

Schedule of Supplemental balance sheet information related to operating lease


	As of December 31,
	2024		2025
	$US		$US
Operating lease right-of-use assets		1,242,524		3,574,775

Operating lease liabilities – current		423,214		726,152
Operating lease liabilities – non-current		755,395		2,876,209
Total operating lease liabilities		1,178,609		3,602,361

	For the years ended December 31,
	2023			2024			2025
Weighted discount rate for the operating lease		5.00	%		3.72	%		3.55	%
Weighted average remaining lease term		45 months			36 months			100 months

Schedule of Supplemental balance sheet information related to financing lease


	As of December 31,
	2024		2025
	$US		$US
Finance lease right-of-use assets		38,160		—
Finance lease payment liabilities-current		—		—
Total finance lease liabilities		—		—

	For the years ended December 31,
	2023			2024			2025
Weighted discount rate for the financing lease		3.91	%		3.84	%		3.87	%
Weighted average remaining lease term		13 months			2 months			0 months

Schedule of lease expense

Schedule of lease expense
	For the years ended December 31,
	2023		2024		2025
	$US		$US		$US
Operating leases expense (excluded interest)		286,220		347,177		548,561
Short-term lease expense		17,564		29,575		81,801
Finance lease cost (excluded interest)		281,849		293,169		38,844
Interest		38,583		37,275		77,196
Total		624,216		707,196		746,402

Schedule of future minimum payments

Schedule of future minimum payments
For the years ended December 31,	Amount
	$US
2026		841,825
2027		631,390
2028		405,763
2029		249,980
2030		247,244
2031 and thereafter		1,838,077
Total lease payments		4,214,279
Less: imputed interest		(611,918	)
Total operating lease liabilities, net of interest		3,602,361

ORGANIZATION (Details Narrative) - shares		1 Months Ended
ORGANIZATION (Details Narrative) - shares	Jan. 06, 2023	Mar. 31, 2023
Restructuring Cost and Reserve [Line Items]
Ordinary shares	1,500,000
Zhongjinke Shenzhen [Member]
Restructuring Cost and Reserve [Line Items]
Equity interest		99.225%
Zhongjinke W F O E [Member]
Restructuring Cost and Reserve [Line Items]
Equity interest		0.775%

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

LEASES AS LESSEE (Details 1) - USD ($)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Leases As Lessee
Finance lease right-of-use assets		$ 38,160
Finance lease payment liabilities-current
Total finance lease liabilities
Weighted discount rate for the operating lease	3.87%	3.84%	3.91%
Weighted average remaining lease term		2 months	13 months

ORGANIZATION

12 Months Ended

Dec. 31, 2025

Organization, Consolidation and Presentation of Financial Statements [Abstract]

ORGANIZATION

ORGANIZATION

ZJK Industrial Co., Ltd. (“Zhongjinke”) and its consolidated subsidiaries (collectively referred to as the “Company”) are in the business of manufacturing and sale of hardware products. The Company mainly sells its hardware products to customers in People’s Republic of China (“PRC”) and aspires to sell to customers globally including the US market.

Zhongjinke is a holding company incorporated in the Cayman Islands on May 11, 2022, under the Cayman Islands Act as an exempted company with limited liability. Zhongjinke has no substantive operations other than conducting its business through its PRC operating entities, mainly Shenzhen Zhongjinke Hardware Products Co., Ltd (“Zhongjinke Shenzhen”), and Zhongke Precision Components (Guangdong) Co., Ltd. (“Zhongke Components”).

Business Reorganization

In anticipation of an IPO of its equity securities, Zhongjinke undertook a series of reorganization which was completed on March 28, 2023. The reorganization involved the incorporation of Zhongjinke, ZJK Enterprises Group (BVI) Company Limited (“Zhongjinke BVI”), ZJK Industrial Group HongKong Limited (“Zhongjinke HK”) in May 2022, and execution of Share Exchange Agreement among Zhongke Chuangwei (Shenzhen) International Holdings Limited (“Zhongjinke WFOE”). On June 13, 2022, Zhongjinke BVI established Zhongjinke HK which was incorporated in Hong Kong with a registered capital of HKD1 and wholly owned by Zhongjinke BVI. On January 6, 2023, Zhongjinke HK acquired Galaxy Exploration Investment Holding Limited (“Galaxy Investment”) by the consideration of 1,500,000 ordinary shares of ZJK Industrial Co., Ltd., through which, Galaxy Investment is wholly owned by Zhongjinke HK and Zhongjinke BVI.

Zhongjinke Shenzhen and Galaxy Investment signed a “Share Exchange Agreement” in March 2023 whereby Zhongjinke WFOE took control of Zhongjinke Shenzhen and its subsidiaries by exchanging 99.225% of the outstanding shares of Zhongjinke Shenzhen with ordinary shares of Zhongjinke WFOE, remaining 0.775% of the outstanding shares of Zhongjinke Shenzhen are held by Galaxy Investment.

Due to the fact that Zhongjinke and its subsidiaries were effectively controlled by the same group of shareholders immediately before and after the reorganization completed in March 2023, as described above, the reorganization was accounted for as a recapitalization. As a result, the Company’s consolidated financial statements have been prepared as if the current corporate structure has been in existence throughout the periods presented.

As of the issuance date of this financial report, the details of subsidiaries are as follows. All subsidiaries are owned by Zhongjinke through equity investment. We do not have a variable interest entity structure.

Schedule of Entity
Entity name	Registered Location	Percentage of direct ownership	Date of incorporation	Principal activities
Zhongjinke BVI	BVI	100% owned by the Zhongjinke	May 24, 2022	Investment holdings
Zhongjinke HK	Hong Kong	100% owned by Zhongjinke BVI	June 13, 2022	Investment holdings
Zhongjinke WFOE	Shenzhen	100% owned by Zhongjinke HK	December 19, 2022	Investment holdings
Galaxy Investment	BVI	100% owned by Zhongjinke HK	March 16, 2022	Investment holdings
Zhongjinke Shenzhen	Shenzhen	99.225% owned by Zhongjinke WFOE and 0.775% owned by Galaxy Investment	July 18, 2011	Manufacturing and selling hardware products
Zhongke Components	Qingyuan	100% owned by Zhongjinke Shenzhen	April 16, 2021	Manufacturing and selling hardware products

Nanjing Zhongjinke Hardware Products Co., Ltd (“Zhongjinke Nanjing”)	Nanjing	51% by Zhongjinke Shenzhen	May 3, 2016	Selling hardware products
ZIK Precision HK Limited (“ZJK Precision HK”)	Hong Kong	100% owned by Zhongjinke Shenzhen	July 27, 2023	Manufacturing and selling hardware products
ZJK Vietnam Precision Components Company Limited (“ZJK Precision Vietnam”)	Vietnam	93% owned by ZJK Precision HK	April 26, 2024	Manufacturing and selling hardware products
Shenzhen Zhongte Fluid Technology Co., Ltd. (“Zhongte Fluid”)	Shenzhen	60% owned by Zhongjinke Shenzhen	May 22, 2025	Manufacturing and selling hardware products
Intel Precision Components (Longyan) Co., Ltd. (“Intel Longyan”)	Longyan	100% owned by Zhongjinke Shenzhen	July 2, 2025	Manufacturing and selling hardware products
Zhongjinke Precision Parts (Sichuan) Co., Ltd. (“Zhongjinke Sichuan”)	Meishan	100% owned by Zhongjinke Shenzhen	August 1, 2025	Manufacturing and selling hardware products

PROPERTY, PLANT AND EQUIPMENT, NET (Tables)

12 Months Ended

Dec. 31, 2025

Property, Plant and Equipment [Abstract]

Schedule of Property, plant and equipment, net


	As of December 31,
	2024			2025
	$US			$US
Machinery and equipment		5,836,107			10,960,943
Buildings ⁽¹⁾		3,211,985			3,439,100
Furniture and fixtures		95,106			212,388
Electronic office equipment		107,221			178,069
Motor vehicles		53,593			55,940
Leasehold improvements		—			909,999
Construction in progress		—			131,798
Gross amount		9,304,012			15,888,237
Less: accumulated depreciation		(2,635,400	)		(3,506,001	)
Less: amortization of leasehold improvements		—			(110,361	)
Total property and Equipment, net		6,668,612			12,271,875

(1)

In April 2022, Zhongke Components entered into two agreements with a third-party as a lessor to lease fourth floor for one year, and the third and fifth floors for two years in Zhongke Components’s building located in Qingyuan to the lessee. The lease agreement for renting the fourth floor to a third-party by Zhongke Components has been renewed in March 2023 for one year and in February 2024 for six months, respectively.

In August 2024, Zhongke Components entered into an agreement with another third-party as a lessor to lease the fourth floor for two years and a half. The lease agreement will expire in February 2027.

(2)

For the years ended December 31, 2023, 2024 and 2025, RMB355,929 (equivalent to US$50,132), RMB481,696 (equivalent to US$66,965) and RMB4,859,053 (equivalent to US$677,617) of construction in progress was transferred to property, plant and equipment, respectively.

(3)

For the years ended December 31, 2023, 2024 and 2025, the Company recorded no impairment on its property, plant and equipment. And no property, plant and equipment were pledged as of December 31, 2024 and 2025.

(4)

Depreciation expense was US$504,370, US$560,846 and US$762,236 for the years ended December 31, 2023, 2024 and 2025, respectively.

LONG-TERM INVESTMENT (Details 2) - USD ($)	12 Months Ended
LONG-TERM INVESTMENT (Details 2) - USD ($)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Restructuring Cost and Reserve [Line Items]
Revenues	$ 56,103,853	$ 37,809,465	$ 29,055,306
Gross profit	24,501,421	13,565,238	11,020,888
Income from operations	9,464,543	1,634,909	6,283,061
P S M Z J K [Member]
Restructuring Cost and Reserve [Line Items]
Revenues	36,405,486	27,436,334	23,274,566
Gross profit	10,722,532	7,511,372	7,096,898
Income from operations	9,215,431	7,106,210	6,277,084
Net income	$ 6,957,928	$ 5,374,454	$ 4,766,325

- Definition

Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.

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+ Details

LONG-TERM INVESTMENT (Details) - USD ($)	12 Months Ended
LONG-TERM INVESTMENT (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Long-term Investment
Long-term investment, beginning	$ 2,747,493	$ 2,517,538
Income from equity method investments	3,409,385	2,622,348
Dividends distribution	(2,591,873)	(2,319,218)
Foreign currency translation	141,075	(73,175)
Long-term investment, ending	$ 3,706,080	$ 2,747,493

- Definition

Amount of income (loss) for proportionate share of equity method investee's income (loss).

+ References + Details

INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of provision for income taxes

Schedule of provision for income taxes
	For the years ended December 31,
	2023		2024		2025
	$US		$US		$US
Provisions for current income tax		1,070,430		1,032,132		3,317,385
Provisions for deferred income tax		213,773		232,801		350,786
Total		1,284,203		1,264,933		3,668,171

Schedule of income tax expense

Schedule of income tax expense
	For the years ended December 31,
	2023			2024
Income before income tax provision		8,974,042			4,927,762
Tax at the PRC EIT tax rates		2,243,511			1,231,941
HNTE tax incentive		(925,270	)		(298,562	)
Tax effect of non-deductible expenses		(59,636	)		460,045
Tax effect of R&D expenses deduction		(68,310	)		(82,218	)
Change in valuation allowance		93,908			(46,273	)
Actual income tax expense		1,284,203			1,264,933

Schedule of Effective income tax rate

Schedule of Effective income tax rate
	For the years ended December 31, 2025
	Amount			percent
	$US			%
PRC statutory income tax rate		3,455,493			25.00	%
Effect of HNTE tax incentive		(1,435,479	)		(10.39	)%
Foreign Tax Effects
Hongkong
Statutory tax rate difference between Hongkong and Chinese mainland		(22,847	)		(0.17	)%
Vietnam
Statutory tax rate difference between Vietnam and Chinese mainland		13,803			0.10	%
Cayman Islands
Statutory tax rate difference between Cayman Islands and Chinese mainland		1,073,752			7.77	%
Other foreign jurisdictions		(476	)		0.00	%
Tax effect of non-deductible expenses		695,713			5.04	%
Tax effect of R&D expenses deduction		(165,428	)		(1.20	)%
Change in valuation allowance		53,640			0.39	%
Effective income tax rate		3,668,171			26.54	%

Schedule of Changes in valuation allowance


	As of December 31,
	2024			2025
	$US			$US
Balance at beginning of the year		110,864			63,346
(Reduction)/addition		(46,273	)		53,640
Foreign currency translation adjustment		(1,245	)		(1,899	)
Balance at end of the year		63,346			115,087

STAFF RETIREMENT PLANS

12 Months Ended

Dec. 31, 2025

Staff Retirement Plans

STAFF RETIREMENT PLANS

12.

STAFF RETIREMENT PLANS

The Company’s full-time employees in China participate in a government-mandated multiemployer defined contribution plan pursuant to which certain medical care unemployment insurance, employee housing fund and other welfare benefits are provided to employees. The China labor regulations require the Company to accrue for these benefits based on certain percentages of the employees’ salaries. No forfeited contributions may be used by the employer to reduce the existing level of contributions.

The cost of the Company’s contribution to the staff retirement plans in China amounted to RMB1,878,534 (equivalent to US$264,970), RMB3,755,255 (equivalent to US$522,049) and RMB5,917,633 (equivalent to US$825,240) for the years ended December 31, 2023, 2024 and 2025, respectively.

RELATED PARTY TRANSACTIONS (Details 4) - USD ($)	3 Months Ended	12 Months Ended
RELATED PARTY TRANSACTIONS (Details 4) - USD ($)	Jun. 30, 2024	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Related Party Transaction [Line Items]
Loans to related parties		$ (383,318)		$ (282,104)
P S M Z J K [Member]
Related Party Transaction [Line Items]
Related party sales		20,375,169	16,559,102	15,093,811
Loans to related parties
Collection of loans to related parties				37,020
Rental income		66,643	69,753	70,773
Ning Ding [Member]
Related Party Transaction [Line Items]
Sales Compensation		889,814	1,073,615	1,149,836
Loans to related parties			(412,129)	(202,348)
Loans from related parties		383,318
Repayments of loans from related parties		(276,752)
Collection of loans to related parties			472,518
Proceeds from loans from related parties				141,052
Kai Ding [Member]
Related Party Transaction [Line Items]
Sales Compensation		434,549	292,141	35,784
Loans to related parties		(69,727)	(73,451)
Collection of loans to related parties		69,727	73,451
Baozhen Zhu [Member]
Related Party Transaction [Line Items]
Loans to related parties		(5,152)
Meigui Zeng [Member]
Related Party Transaction [Line Items]
Loans to related parties		(5,152)
Dongxin Zhou [Member]
Related Party Transaction [Line Items]
Loans to related parties		(2,092)		(14,105)
Repayments of loans from related parties				(2,073)
Collection of loans to related parties				14,105
Kai Huang [Member]
Related Party Transaction [Line Items]
Loans to related parties			(69,509)
Collection of loans to related parties		70,512
Proceeds from loans from related parties				141,052
Shenzhen Qianhaishi Micro Science Co [Member]
Related Party Transaction [Line Items]
Repayments of loans from related parties			(83,411)
Chaoyong Xu [Member]
Related Party Transaction [Line Items]
Repayments of loans from related parties				(33,133)
Huiming Liu [Member]
Related Party Transaction [Line Items]
Repayments of loans from related parties				(28,210)
Jieke Zhu [Member]
Related Party Transaction [Line Items]
Repayments of loans from related parties				$ (2,412)

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Current assets
Cash and cash equivalents	$ 14,350,959	$ 12,255,213
Restricted cash	2,037,041	797,241
Short-term investments	2,234,078	2,559,362
Accounts receivable, net	15,974,676	10,282,857
Accounts receivable-due from a related party	11,227,799	9,165,068
Inventories, net	12,143,316	7,316,029
Prepaid expenses and other current assets, net	964,194	872,753
Other receivables-due from related parties	598,467	249,235
Total current assets	59,530,530	43,497,758
Non-current assets
Property, plant and equipment, net	12,271,875	6,668,612
Intangible assets, net	97,433	33,008
Operating lease right-of-use assets	3,574,775	1,242,524
Finance lease right-of-use assets		38,160
Long-term investment	3,706,080	2,747,493
Other non-current assets	347,569	1,146,010
Total non-current assets	19,997,732	11,875,807
TOTAL ASSETS	79,528,262	55,373,565
Current liabilities
Short-term bank borrowings		1,223,405
Accounts payable	18,233,194	14,998,590
Notes payable	3,803,926	1,903,194
Income tax payable	3,431,262	1,600,300
Accrued expenses and other current liabilities	3,583,457	2,051,588
Other payables-due to related parties	2,322,224	1,778,175
Operating lease liabilities, current	726,152	423,214
Total current liabilities	32,100,215	23,978,466
Non-current liabilities
Operating lease liabilities, non-current	2,876,209	755,395
Deferred tax liabilities	957,610	572,829
Total non-current liabilities	3,833,819	1,328,224
TOTAL LIABILITIES	35,934,034	25,306,690
Shareholders’ equity
Ordinary share, $0.000016666667 par value, 3,000,000,000 shares authorized, 61,381,249 and 63,822,249 shares issued and outstanding as of December 31, 2024 and 2025, respectively*	1,063	1,023
Additional paid-in capital	8,977,814	7,060,050
Statutory surplus reserves	2,662,115	2,658,112
Retained earnings	32,132,905	21,951,873
Accumulated other comprehensive loss	(304,868)	(1,635,291)
Total ZJK Industrial Co., Ltd. shareholders’ equity	43,469,029	30,035,767
Non-controlling interests	125,199	31,108
Total shareholders’ equity	43,594,228	30,066,875
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$ 79,528,262	$ 55,373,565

OTHER INCOME, NET (Tables)

12 Months Ended

Dec. 31, 2025

Other Income Net

Schedule of Other income, net

Schedule of Other income, net
	For the years ended December 31,
	2023			2024			2025
	$US			$US			$US
Government grants ⁽¹⁾		(165,665	)		(289,629	)		(267,927	)
Rental income (lessor lease)		(207,857	)		(186,223	)		(243,986	)
(Income)/loss from disposal of scrap materials		(51,289	)		(10,698	)		67,983
Derecognition of accounts payable ⁽²⁾		—			—			(75,588	)
Other (income)/expenses		(9,220	)		12,202			(35,925	)
Total		(434,031	)		(474,348	)		(555,443	)

(1)

Government grants mainly represent the subsidies for researching and development activity and improvement of production technology.

(2)

Derecognition of accounts payable represent liabilities that have been confirmed as settled.

SHARE-BASED COMPENSATION (Details Narrative) - USD ($)								12 Months Ended
SHARE-BASED COMPENSATION (Details Narrative) - USD ($)	Jan. 15, 2026	Dec. 15, 2025	Oct. 16, 2025	Jun. 03, 2025	Apr. 30, 2025	Apr. 30, 2025	Jan. 02, 2025	Dec. 31, 2025
Retirement Benefits [Abstract]
Shares granted employee restricted ordinary shares		2,500,000	641,000	10,000	1,800,000	1,800,000	20,000	4,961,000
Shares issued services	500,000	500,000
Share-based compensation expenses								$ 1,917,804
Unrecognized Share-based compensation expenses								$ 12,620,326
weighted average period								4 years 7 months 6 days

LONG-TERM INVESTMENT

12 Months Ended

Dec. 31, 2025

Long-term Investment

LONG-TERM INVESTMENT

LONG-TERM INVESTMENT

Long-term investment consists of the equity investment in PSM-ZJK by the Company accounted for using the equity method. The following table sets forth the changes in the Company’s long-term investment:


	Investments accounted for using the equity method
	$US
Balance as of December 31, 2023		2,517,538
Income from equity method investments		2,622,348
Dividends distribution		(2,319,218	)
Foreign currency translation adjustment		(73,175	)
Balance as of December 31, 2024		2,747,493
Income from equity method investments		3,409,385
Dividends distribution		(2,591,873	)
Foreign currency translation adjustment		141,075
Balance as of December 31, 2025		3,706,080

PSM-ZJK is principally engaged in trading a broad portfolio of hardware, which was originally established by BULTEN Fasteners (Wuxi) Co., Ltd. (“BULTEN Wuxi”) and Zhongjinke Shenzhen, on September 20, 2019 as a joint venture (“JV”), for the purpose of strategic cooperation between BULTEN Wuxi and Zhongjinke Shenzhen to expand business scope.

PSM-ZJK’s originally registered capital are RMB1,000,000 (equivalent to US$144,986) and up to RMB5,050,000 (equivalent to US$764,225) as of December 31, 2021, 51% of which was subscribed by BULTEN Wuxi and 49% of which was subscribed by Zhongjinke Shenzhen, separately.

On September 22, 2025, Mr. TAN EL PAN EDDY resigned from the board of PSM-ZJK and a new director, Mr. RICHARDS JR MICHAEL ALLEN joined the board of PSM-ZJK. Together with the existing directors, Mr. Ding and Ms. Chen, there were three directors on the board, of which, two are nominated by BULTEN Wuxi, one is nominated by Zhongjinke Shenzhen.

On April 28, 2022, PSM-ZJK received machinery equipment with total original investment cost of RMB2,474,500 (equivalent to US$366,495) from Zhongjinke Shenzhen for the 49% equity shares, and the cost of the acquired assets was measured based on the fair value of the consideration transferred which has been evaluated by the third-party appraisal team.

In view of above, the Company accounted for the investment under the equity method as Zhongjinke Shenzhen is able to exercise significant influence through its board representation.

During the years ended December 31, 2023, 2024 and 2025, the Company recorded no impairment on its investment.

For the year ended December 31, 2025, PSM-ZJK was a significant 50 percent or less owned person pursuant to Rule 4-08(g) of Regulation S-X. The condensed balance sheets as of December 31, 2024 and 2025, and condensed statements of income and comprehensive income for the years ended December 31, 2023, 2024 and 2025 of PSM-ZJK are as following:

Condensed balance sheets

Schedule of Condensed balance sheets
	As of December 31,
	2024		2025
	$US		$US
Current assets		18,044,139		23,116,253
Non-current assets		432,689		299,884
TOTAL ASSETS		18,476,828		23,416,137

Current liabilities		11,898,131		14,950,348
Non-current liabilities		94,497		33,685
TOTAL LIABILITIES		11,992,628		14,984,033

Shareholders’ equity		6,484,200		8,432,104
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY		18,476,828		23,416,137

Condensed statements of income and comprehensive income


	For the years ended December 31,
	2023		2024		2025
	$US		$US		$US
Revenues		23,274,566		27,436,334		36,405,486
Gross profit		7,096,898		7,511,372		10,722,532
Income from operations		6,277,084		7,106,210		9,215,431
Net income		4,766,325		5,374,454		6,957,928

INVENTORIES, NET (Tables)

12 Months Ended

Dec. 31, 2025

Inventory Disclosure [Abstract]

Schedule of Inventory

Schedule of Inventory
	As of December 31,
	2024			2025
	$US			$US
Finished goods		5,356,439			10,183,112
Work in progress		2,906,771			2,867,852
Raw materials		314,479			911,512
Less: Inventory provision		(1,261,660	)		(1,819,160	)
Total		7,316,029			12,143,316

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
VAT rate	13.00%	13.00%	13.00%
Rental income	9.00%	9.00%	9.00%
Refund liability	$ 182,323	$ 0
Sales commission expenses	5,274,425	3,552,721	$ 1,346,416
Selling and marketing expenses	962,036	728,927	181,417
Uncertain tax positions	$ 0	$ 0	$ 0

PROPERTY, PLANT AND EQUIPMENT, NET

12 Months Ended

Dec. 31, 2025

Property, Plant and Equipment [Abstract]

PROPERTY, PLANT AND EQUIPMENT, NET

PROPERTY, PLANT AND EQUIPMENT, NET

Property, plant and equipment, net consists of the following:


	As of December 31,
	2024			2025
	$US			$US
Machinery and equipment		5,836,107			10,960,943
Buildings ⁽¹⁾		3,211,985			3,439,100
Furniture and fixtures		95,106			212,388
Electronic office equipment		107,221			178,069
Motor vehicles		53,593			55,940
Leasehold improvements		—			909,999
Construction in progress		—			131,798
Gross amount		9,304,012			15,888,237
Less: accumulated depreciation		(2,635,400	)		(3,506,001	)
Less: amortization of leasehold improvements		—			(110,361	)
Total property and Equipment, net		6,668,612			12,271,875

(1)

In August 2024, Zhongke Components entered into an agreement with another third-party as a lessor to lease the fourth floor for two years and a half. The lease agreement will expire in February 2027.

(2)

(3)

(4)

Depreciation expense was US$504,370, US$560,846 and US$762,236 for the years ended December 31, 2023, 2024 and 2025, respectively.

OTHER INCOME, NET

12 Months Ended

Dec. 31, 2025

Other Income Net

OTHER INCOME, NET

14.

OTHER INCOME, NET

Other income, net consists of the following:

Schedule of Other income, net
	For the years ended December 31,
	2023			2024			2025
	$US			$US			$US
Government grants ⁽¹⁾		(165,665	)		(289,629	)		(267,927	)
Rental income (lessor lease)		(207,857	)		(186,223	)		(243,986	)
(Income)/loss from disposal of scrap materials		(51,289	)		(10,698	)		67,983
Derecognition of accounts payable ⁽²⁾		—			—			(75,588	)
Other (income)/expenses		(9,220	)		12,202			(35,925	)
Total		(434,031	)		(474,348	)		(555,443	)

(1)

Government grants mainly represent the subsidies for researching and development activity and improvement of production technology.

(2)

Derecognition of accounts payable represent liabilities that have been confirmed as settled.

STAFF RETIREMENT PLANS (Details Narrative)	12 Months Ended
STAFF RETIREMENT PLANS (Details Narrative)	Dec. 31, 2025 USD ($)	Dec. 31, 2025 CNY (¥)	Dec. 31, 2024 USD ($)	Dec. 31, 2024 CNY (¥)	Dec. 31, 2023 USD ($)	Dec. 31, 2023 CNY (¥)
Staff Retirement Plans
Contribution to staff retirement plans	$ 825,240	¥ 5,917,633	$ 522,049	¥ 755,255	$ 264,970	¥ 1,878,534

REVENUE (Details 1) - USD ($)	12 Months Ended
REVENUE (Details 1) - USD ($)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Revenues	$ 56,103,853	$ 37,809,465	$ 29,055,306
CHINA
Revenues	32,448,406	25,189,442	25,079,876
TAIWAN
Revenues	16,483,094	7,625,820	2,086,833
SINGAPORE
Revenues	5,432,908	3,179,731
Americas [Member]
Revenues	832,352	545,583	789,946
Others [Member]
Revenues	$ 907,093	$ 1,268,889	$ 1,098,651

- Definition

+ References

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+ Details

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Cash flows from operating activities:
Net income	$ 10,153,802	$ 3,662,829	$ 7,689,839
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for credit loss	116,036	15,394	17,071
Impairment of prepayments for equipment	1,000,020
Depreciation of property, plant and equipment	762,236	560,846	504,370
Amortization of intangible assets	25,636	10,431
Amortization of operating lease right-of-use assets	548,561	347,177	286,220
Amortization of finance lease right-of-use assets	38,844	293,169	281,849
Interest expense of finance lease liabilities		4,346	13,794
(Gain) loss from disposal of property, plant and equipment	4,041	(34,878)	(78)
Provision for inventories	1,040,482	997,587	373,264
Share of profits from equity method investment	(3,409,385)	(2,622,348)	(2,335,281)
Provisions for deferred income tax	350,786	232,801	213,773
Share-based compensation	1,917,804
Changes in operating assets and liabilities:
Accounts receivable	(5,227,716)	(314,305)	(631,085)
Accounts receivable-due from a related party	(1,620,257)	(598,412)	(2,025,426)
Inventories	(5,435,743)	(3,717,561)	(427,290)
Prepaid expenses and other current assets	(180,416)	(388,242)	(378,164)
Other receivables-due from related parties	(388,052)	30,393	69,344
Accounts payable	2,095,704	3,877,173	(124,132)
Notes payable	1,772,361	1,461,872	75,567
Income tax payable	1,717,255	602,170	96,368
Accrued expenses and other current liabilities	1,406,302	1,225,041	225,204
Other payables-due to related parties	348,070	44,578	548,398
Operating lease liabilities	(476,560)	(347,522)	(357,231)
Net cash provided by operating activities	6,559,811	5,342,539	4,116,374
Cash flows from investing activities:
Purchase of property, plant and equipment	(5,571,558)	(2,472,552)	(366,740)
Purchase of intangible assets	(87,054)	(43,926)
Net (payment of) proceeds from short-term investments	426,510	(2,597,076)
Dividends received from long-term equity investment	2,591,873	2,319,218	1,863,561
Loans to related parties	(82,123)	(555,089)	(253,473)
Collection of loans to related parties	140,239	545,969	51,125
Net cash provided by/(used in) investing activities	(2,582,113)	(2,803,456)	1,294,473
Cash flows from financing activities:
Proceeds from short-term bank borrowings	1,394,545	1,390,183	183,367
Repayments of short-term bank borrowings	(2,639,873)	(185,450)	(851,388)
Repayments of long-term debts		(29,314)	(1,750,598)
Repayments of financing lease liabilities		(231,814)	(377,467)
Proceeds from loans from related parties	383,318		282,104
Repayments of loans from related parties	(276,752)	(83,411)	(65,828)
Deferred initial public offering (“IPO”) costs		(1,072,314)	(369,443)
Proceeds from IPO		6,906,245
Capital injection from a non-controlling shareholder of a subsidiary	127,249	52,500
Net cash (used in)/provided by financing activities	(1,011,513)	6,746,625	(2,949,253)
Effect of exchange rate changes	369,361	(135,026)	(76,136)
Net change in cash, cash equivalents and restricted cash	3,335,546	9,150,682	2,385,458
Reconciliation of cash, cash equivalents and restricted cash at the end of year
Cash and cash equivalents	12,255,213	2,826,725	1,104,472
Restricted cash	797,241	1,075,047	411,842
Cash, cash equivalents and restricted cash at the beginning of year	13,052,454	3,901,772	1,516,314
Cash and cash equivalents	14,350,959	12,255,213	2,826,725
Restricted cash	2,037,041	797,241	1,075,047
Cash, cash equivalents and restricted cash at the end of year	16,388,000	13,052,454	3,901,772
Supplemental disclosure of cash flow information:
Income tax paid	1,585,805	607,120	986,257
Interest expenses paid	24,322	8,164	71,606
Supplemental disclosures of non-cash activities:
Obtaining finance lease right-of-use assets in exchange for finance lease liabilities			457,731
Obtaining operating right-of-use assets in exchange for operating lease liabilities	2,789,922	1,100,660	455,499
Offset additional paid in capital with deferred IPO costs		566,417
Acquiring property, plant and equipment transferred from construction in progress		66,965	50,132
Acquiring property, plant and equipment in exchange for accounts payable	$ 418,289	$ 392,199	$ 427,015

INCOME TAXES

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

INCOME TAXES

11.

INCOME TAXES

The Cayman Islands

Under the current laws of the Cayman Islands, the Company is not subject to tax on income or capital gain. Additionally, the Cayman Islands does not impose a withholding tax on payments of dividends to shareholders. No stamp duty is payable in respect of the issue of the shares or on an instrument of transfer in respect of a share.

Hong Kong S.A.R.

Under the current Hong Kong S.A.R. Inland Revenue Ordinance, the Company’s Hong Kong S.A.R. subsidiary is subject to Hong Kong S.A.R. profits tax at the rate of 16.5% on its taxable income generated from the operations in Hong Kong S.A.R. Payments of dividends by the Hong Kong S.A.R. subsidiary to the Company is not subject to withholding tax in Hong Kong S.A.R. A two-tiered profits tax rates regime was introduced in 2018 where the first HK$2 million of assessable profits earned by a company will be taxed at half of the current tax rate (8.25%) whilst the remaining profits will continue to be taxed at 16.5%. There is an anti-fragmentation measure where each group will have to nominate only one company in the group to benefit from the progressive rates. No provision for Hong Kong profits tax has been made in the financial statements as the subsidiary in Hong Kong had no assessable profits for the years ended December 31, 2023, 2024 and 2025.

Vietnam

The statutory corporate income tax rate applied for subsidiaries in Vietnam is 20% of taxable income.

The PRC

The Company’s PRC subsidiaries are subject to the PRC Corporate Income Tax Law (“CIT Law”) and are taxed at the statutory income tax rate of 25%, unless otherwise specified. In March 2007, a new enterprise income tax law (the “New EIT Law”) in the PRC was enacted which became effective on January 1, 2008. The New EIT Law applies a unified 25% enterprise income tax (“EIT”) rate to both foreign invested enterprises and domestic enterprises, unless a preferential EIT rate is otherwise stipulated. On April 14, 2008, relevant governmental regulatory authorities released further qualification criteria, application procedures and assessment processes for meeting the High and New Technology Enterprise (“HNTE”) status under the New EIT Law which would entitle qualified and approved entities to a favorable EIT tax rate of 15%. In April 2009 and June 2017, the State Administration for Taxation (“SAT”) issued Circular Guoshuihan [2009] No. 203 (“Circular 203”) and SAT Announcement [2017] No. 24 (“Announcement 24”) stipulating that entities which qualified for the HNTE status should apply with in-charge tax authorities to enjoy the reduced EIT rate of 15% provided under the New EIT Law starting from the year when the new HNTE certificate becomes effective. The HNTE certificate is effective for a period of three years and can be renewed for another three years. Subsequently, an entity needs to re-apply for the HNTE status in order to be able to enjoy the preferential tax rate of 15%.

Zhongjinke Shenzhen has obtained the HNTE certificate, the latest HNTE certificate obtained on December 26, 2024 and is valid for three years. Thus, the Company is entitled to a preferential tax rate of 15% until December 2027.

If any entities fail to maintain the HNTE qualification under the New EIT Law, they will no longer qualify for the preferential tax rate of 15%, which could have a material and adverse effect on the Company’s results of operations and financial position provided that they do not qualify for any other preferential tax treatment. Historically, the abovementioned PRC subsidiaries have successfully obtained or renewed the HNTE certificates when the previous certificates had expired.

According to the Announcement on Further Implementing the Income Tax Preferential Policies for Small and Micro Enterprises (Caishui [2023] No. 06) issued by the Ministry of Finance and the State Taxation Administration on March 14, 2022, for small and low-profit enterprises with an annual taxable income exceeding RMB1,000,000 (equivalent to US$141,052) but not exceeding RMB3,000,000 (equivalent to US$417,055), a reduction of 25% will be included in the taxable income and the enterprise income tax will be paid at a 20% tax rate. The execution period of this announcement is from January 1, 2023 to December 31, 2024. On August 2, 2023, the Ministry of Finance and the State Taxation Administration announced Caishui [2023] No. 12 and extend the execution period of Caishui [2023] No. 06 from December 31, 2024 to December 31, 2027. Zhongjinke Nanjing is a small and low-profit enterprise with a taxable income of less than RMB1,000,000 for the years ended December 31, 2023, 2024 and 2025, and enjoy a preferential income tax rate of 2.5%, 5% and 5%, respectively.

The CIT Law also provides that an enterprise established under the laws of a foreign country or region but whose “de facto management body” is located in the PRC be treated as a resident enterprise for the PRC tax purposes and consequently be subject to the PRC income tax at the rate of 25% for its global income. The Implementing Rules of the CIT Law define the location of the “de facto management body” as “the place where the exercising, in substance, of the overall management and control of the production and business operation, personnel, accounting, property, etc., of a non-PRC company is located.” Based on a review of surrounding facts and circumstances, the Company does not believe that it is likely that its operations outside the PRC should be considered a resident enterprise for PRC tax purposes.

Withholding tax on undistributed dividends

The CIT law also imposes a withholding income tax of 10% on dividends distributed by a foreign investment enterprise (“FIE”) to its immediate holding company outside of Mainland China, if such immediate holding company is considered as a non-resident enterprise without any establishment or place within Mainland China or if the received dividends have no connection with the establishment or place of such immediate holding company within Mainland China, unless such immediate holding company’s jurisdiction of incorporation has a tax treaty with the PRC that provides for a different withholding arrangement. The Cayman Islands, where the Company is incorporated, does not have such tax treaty with the PRC. According to the arrangement between Mainland China and Hong Kong S.A.R. on the Avoidance of Double Taxation and Prevention of Fiscal Evasion in August 2006, dividends paid by an FIE in Mainland China to its immediate holding company in Hong Kong S.A.R. will be subject to withholding tax at a rate of no more than 5% (if the foreign investor owns directly at least 25% of the shares of the FIE). The Company did not record any dividend withholding tax.

The provision for income taxes consists of the following:

Schedule of provision for income taxes
	For the years ended December 31,
	2023		2024		2025
	$US		$US		$US
Provisions for current income tax		1,070,430		1,032,132		3,317,385
Provisions for deferred income tax		213,773		232,801		350,786
Total		1,284,203		1,264,933		3,668,171

Reconciliation of the differences between the statutory income tax rate of the PRC and the Group’s effective income tax rate for the years ended December 31, 2023, 2024 and 2025:

Schedule of income tax expense
	For the years ended December 31,
	2023			2024
Income before income tax provision		8,974,042			4,927,762
Tax at the PRC EIT tax rates		2,243,511			1,231,941
HNTE tax incentive		(925,270	)		(298,562	)
Tax effect of non-deductible expenses		(59,636	)		460,045
Tax effect of R&D expenses deduction		(68,310	)		(82,218	)
Change in valuation allowance		93,908			(46,273	)
Actual income tax expense		1,284,203			1,264,933

In accordance with the updated requirements of ASU No. 2023-09 for the year ended December 31, 2025, a reconciliation between the statutory rate and the Company’s effective income tax rate is as follows：

Schedule of Effective income tax rate
	For the years ended December 31, 2025
	Amount			percent
	$US			%
PRC statutory income tax rate		3,455,493			25.00	%
Effect of HNTE tax incentive		(1,435,479	)		(10.39	)%
Foreign Tax Effects
Hongkong
Statutory tax rate difference between Hongkong and Chinese mainland		(22,847	)		(0.17	)%
Vietnam
Statutory tax rate difference between Vietnam and Chinese mainland		13,803			0.10	%
Cayman Islands
Statutory tax rate difference between Cayman Islands and Chinese mainland		1,073,752			7.77	%
Other foreign jurisdictions		(476	)		0.00	%
Tax effect of non-deductible expenses		695,713			5.04	%
Tax effect of R&D expenses deduction		(165,428	)		(1.20	)%
Change in valuation allowance		53,640			0.39	%
Effective income tax rate		3,668,171			26.54	%

For the year ended December 31, 2025, income taxes paid in Mainland China amounted to US$1,585,805, and no income taxes were paid in other jurisdictions.

As of December 31, 2024 and 2025, the significant components of the deferred tax assets and deferred tax liability are summarized below:


	As of December 31,
	2024			2025
	$US			$US
Deferred tax assets:
Tax loss carry-forwards		69,622			118,975
Provision for credit loss		2,765			20,556
Inventory provision		166,289			299,901
Lease liabilities		222,361			601,051
Net deferred tax liabilities offset		(397,691	)		(925,396	)
Valuation allowance		(63,346	)		(115,087	)
Total deferred tax assets		—			—
Deferred tax liabilities:
Investment Income		(727,868	)		(1,284,142	)
Operating right-of-use assets		(233,111	)		(598,864	)
Finance lease right-of-use assets		(9,541	)		—
Net deferred tax assets offset		397,691			925,396
Total deferred tax liabilities		(572,829	)		(957,610	)

Changes in valuation allowance are as follows:


	As of December 31,
	2024			2025
	$US			$US
Balance at beginning of the year		110,864			63,346
(Reduction)/addition		(46,273	)		53,640
Foreign currency translation adjustment		(1,245	)		(1,899	)
Balance at end of the year		63,346			115,087

The Company operates through the PRC Entities and the valuation allowance is considered on each individual basis.

The Company’s assessment is that it is not more likely than not that these deferred tax assets will be realized.

The net operating loss attributable to PRC Entities can only be carried forward for a maximum period of five years. Tax losses of non-PRC Entities can be carried forward indefinitely.

Under the PRC Income Tax Law and the implementation rules, profits of the PRC Entities earned on or after January 1, 2008 and distributed by the PRC Entities to the Company are subject to a withholding tax at a rate of 10%, unless the Company will be deemed as a resident enterprise for tax purposes. Since the Company intends to reinvest the earnings of the PRC Entities in operations in the PRC, the PRC Entities do not intend to declare dividends to their immediate non-PRC established holding companies in the foreseeable future. Accordingly, no deferred taxation on undistributed earnings of the PRC Entities has been recognized as of December 31, 2025.

According to the PRC Tax Administration and Collection Law, the statute of limitations is three years if the underpayment of taxes is due to computational errors made by the taxpayer or its withholding agent. The statute of limitations extends to five years under special circumstances, which are not clearly defined. In the case of a related party transaction, the statute of limitations is ten years. There is no statute of limitations in the case of tax evasion. The Company did not accrue any liability, interest or penalties related to underpayment of taxes in the consolidated statements of income for the years ended December 31, 2023, 2024 and 2025, respectively. And there were no completed or ongoing examinations by tax authorities as of December 31, 2025.

In accordance with Guo Shui Fa [2009] No.2, the PRC tax authorities have the right to deem the Company for a tax amount based on the transfer pricing contemporaneous documentations (the “Contemporaneous Documentations”) or a basis that they considered reasonable.

c) Uncertain tax positions

The Company evaluate each uncertain tax position (including the potential application of interest and penalties) based on the technical merits, and measure the unrecognized benefits associated with the tax positions. As of December 31, 2024 and 2025, the Company did not have any significant unrecognized uncertain tax positions.

- Definition

The entire disclosure for income tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

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-Paragraph 1
-Subparagraph (SAB Topic 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-13

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/740/tableOfContent

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-14

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-21

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-17

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-2

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482603/740-30-50-2

+ Details

LONG-TERM INVESTMENT (Details 1) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Restructuring Cost and Reserve [Line Items]
Current assets	$ 59,530,530	$ 43,497,758
Non-current assets	19,997,732	11,875,807
TOTAL ASSETS	79,528,262	55,373,565
Current liabilities	32,100,215	23,978,466
Non-current liabilities	3,833,819	1,328,224
TOTAL LIABILITIES	35,934,034	25,306,690
Shareholders’ equity	43,469,029	30,035,767
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	79,528,262	55,373,565
P S M Z J K [Member]
Restructuring Cost and Reserve [Line Items]
Current assets	23,116,253	18,044,139
Non-current assets	299,884	432,689
TOTAL ASSETS	23,416,137	18,476,828
Current liabilities	14,950,348	11,898,131
Non-current liabilities	33,685	94,497
TOTAL LIABILITIES	14,984,033	11,992,628
Shareholders’ equity	8,432,104	6,484,200
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$ 23,416,137	$ 18,476,828

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

Schedule of Translation of amounts

Schedule of Translation of amounts
	December 31, 2025
	Year-end spot rate	Average rate
US$ against RMB	US$1=RMB6.9931	US$1=RMB7.1708
US$ against VND	US$1=VND26300.0000	US$1=VND26021.0833

	December 31, 2024
	Year-end spot rate	Average rate
US$ against RMB	US$1=RMB7.2993	US$1=RMB7.1933
US$ against VND	US$1=VND25480.0000	US$1=VND25068.6667

	December 31, 2023
	Year-end spot rate	Average rate
US$ against RMB	US$1=RMB7.0999	US$1=RMB7.0896

Schedule of Concentration of customers and suppliers


	For the years ended December 31,
	2023			2024			2025
Percentage of the Company’s total revenue
Customer A		52	%		44	%		36	%
Customer C		*			*			16	%
Customer D		*			*			13	%
Customer B		24	%		12	%		10	%

* represents percentage less than 10%.

Accounts receivable due from those customers were as follows:

	As of December 31,
	2024			2025
Percentage of the Company’s accounts receivables
Customer B		28	%		23	%
Customer C		18	%		22	%
Customer D		16	%		19	%
Customer E		13	%		13	%

The suppliers whose purchase individually represented greater than 10% of the total cost of revenue of the Company for the years ended December 31, 2023, 2024 and 2025 were as follows:

	For the years ended December 31,
	2023			2024			2025
Percentage of the Company’s total purchase
Supplier A		20	%		16	%		14	%
Supplier B		18	%		14	%		*
Supplier C		15	%		13	%		*

* represents percentage less than 10%.

Accounts payable due to those suppliers were as follows:

	As of December 31,
	2024			2025
Percentage of the Company’s accounts payables
Supplier A		19	%		13	%
Supplier B		15	%		*
Supplier C		11	%		*

* represents percentage less than 10%

Schedule of Property, plant and equipment, net

Schedule of Property, plant and equipment, net
Category	Useful lives	Estimated residual value
Buildings	20 years		5	%
Machinery and equipment	10 years		10	%
Motor Vehicles	5 years		10	%
Furniture and fixtures	5 years		5	%
Electronic office equipment	3 years		5	%
Leasehold improvements	1.5 to 10 years		0	%

LEASES AS LESSEE

12 Months Ended

Dec. 31, 2025

Leases As Lessee

LEASES AS LESSEE

13.

LEASES AS LESSEE

The Company has operating leases mainly for certain plants and financing leases for certain machinery and equipment as a lessee. There are seventeen operating lease agreements, and two finance lease agreements existed for the year ended December 31, 2025.

The depreciable life of assets and leasehold improvements is limited by the expected lease term unless there is a transfer of title or purchase option that is reasonably certain of being exercised.

Supplemental balance sheet information related to operating lease was as follows:


	As of December 31,
	2024		2025
	$US		$US
Operating lease right-of-use assets		1,242,524		3,574,775

Operating lease liabilities – current		423,214		726,152
Operating lease liabilities – non-current		755,395		2,876,209
Total operating lease liabilities		1,178,609		3,602,361

	For the years ended December 31,
	2023			2024			2025
Weighted discount rate for the operating lease		5.00	%		3.72	%		3.55	%
Weighted average remaining lease term		45 months			36 months			100 months

Supplemental balance sheet information related to financing lease was as follows:


	As of December 31,
	2024		2025
	$US		$US
Finance lease right-of-use assets		38,160		—
Finance lease payment liabilities-current		—		—
Total finance lease liabilities		—		—

	For the years ended December 31,
	2023			2024			2025
Weighted discount rate for the financing lease		3.91	%		3.84	%		3.87	%
Weighted average remaining lease term		13 months			2 months			0 months

For the years ended December 31, 2023, 2024 and 2025, the lease expense was as follows:

Schedule of lease expense
	For the years ended December 31,
	2023		2024		2025
	$US		$US		$US
Operating leases expense (excluded interest)		286,220		347,177		548,561
Short-term lease expense		17,564		29,575		81,801
Finance lease cost (excluded interest)		281,849		293,169		38,844
Interest		38,583		37,275		77,196
Total		624,216		707,196		746,402

Because most of the leases do not provide an implicit rate of return, the Company used the incremental borrowing rate based on the information available at lease commencement date in determining the present value of lease payments.

The following is a schedule of future minimum payments under the Company’s operating leases as of December 31, 2025:

Schedule of future minimum payments
For the years ended December 31,	Amount
	$US
2026		841,825
2027		631,390
2028		405,763
2029		249,980
2030		247,244
2031 and thereafter		1,838,077
Total lease payments		4,214,279
Less: imputed interest		(611,918	)
Total operating lease liabilities, net of interest		3,602,361

PROPERTY, PLANT AND EQUIPMENT, NET (Details)	12 Months Ended
PROPERTY, PLANT AND EQUIPMENT, NET (Details)	Dec. 31, 2025 USD ($)	Dec. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2025 CNY (¥)	Dec. 31, 2024 CNY (¥)	Dec. 31, 2023 CNY (¥)
Property, Plant and Equipment [Line Items]
Gross amount	$ 15,888,237	$ 9,304,012
Less: accumulated depreciation	(3,506,001)	(2,635,400)
Less: Amortization of leasehold improvements	(110,361)
Property, plant and equipment	12,271,875	6,668,612
Depreciation expense	762,236	560,846	$ 504,370
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Gross amount	10,960,943	5,836,107
Building [Member]
Property, Plant and Equipment [Line Items]
Gross amount	3,439,100	3,211,985
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Gross amount	212,388	95,106
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Gross amount	178,069	107,221
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Gross amount	55,940	53,593
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Gross amount	909,999
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Gross amount	131,798
Property, plant and equipment	$ 677,617	$ 66,965	$ 50,132	¥ 4,859,053	¥ 481,696	¥ 55,929

SHARE-BASED COMPENSATION (Details 1) - USD ($)	12 Months Ended
SHARE-BASED COMPENSATION (Details 1) - USD ($)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Retirement Benefits [Abstract]
General and administrative expenses	$ 1,789,416
Selling and marketing expenses	128,388
Total	$ 1,917,804