NOTE 8 – OPERATING LEASE RIGHT–OF-USE ASSETS

 

The Company has the rights to use certain parcels of land located in Shouguang, the PRC, through lease agreements signed with local townships or the government authority. For parcels of land that are collectively owned by local townships, the Company cannot obtain land use rights certificates. The parcels of land of which the Company cannot obtain land use rights certificates covers a total of approximately 34.95 square kilometers with an aggregate operating lease right-of-use assets amount of $7,318,031 as at December 31, 2024.

 

As of December 31, 2024, the total operating lease ROU assets was $6,169,855.

 

The total operating lease cost for the years ended December 31, 2024 and 2023 was $877,809 and $887,603.

 

Historical Timeline

Fiscal YearFiled
2024Apr 11, 2025Showing above
2023Sep 27, 2024
2022Mar 31, 2023
2021Apr 12, 2022
2020Apr 8, 2021
2019Apr 14, 2020
2018Mar 15, 2019
2017Mar 16, 2018
2016Mar 17, 2017
2015Mar 15, 2016

About Leases Disclosures

Lease disclosures under ASC 842 provide a comprehensive view of a company's leased asset portfolio, including the split between operating and finance leases, discount rates used to present-value future payments, and the maturity schedule of lease obligations. This section reveals a significant source of off-balance-sheet commitments that were largely hidden before the current standard.

Key signals: the weighted-average discount rate affects the size of recorded lease liabilities — a higher rate reduces the reported obligation, so compare the chosen rate against the company's incremental borrowing rate. The operating versus finance lease mix affects both EBITDA and operating income presentation. Watch the maturity table for concentration risk: large payment cliffs in specific years may create cash flow pressure. Variable lease payments excluded from the liability measurement represent real obligations that do not appear on the balance sheet. Compare total lease costs against prior-year operating lease expense to assess the true economic burden.