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v3.26.1

Related Party Transactions and Balances (Tables) | 12 Months Ended
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Dec. 31, 2025
Related Party Transactions and Balances [Abstract] |
Schedule of Relationship with Major Related Parties | The table below sets forth the major related parties and their relationship with the Company as of December 31, 2025:
Name of related parties |  | Relationship with the Company
Chee Hoong Lew (“Mr. Lew”) |  | CEO, Director and one of the controlling shareholders
Yew Chean Lim (“Ms. Lim”) |  | Director of Win-Fung
Wai Boon Law (“Ms. Law”) |  | Director of Win-Fung
Chung Kin Loo (“Mr. Loo”) |  | Director of GKI
Flakeshield Sdn Bhd (“Flakeshield”) |  | Mr. Lew owns 50%
Acmos (M) Sdn Bhd (“Acmos”) |  | Mr. Lew owns 90%
Win Fung Prop Sdn Bhd (“WFP”) |  | Mr. Lew owns 90%
Eco Consult (M) Sdn Bhd (“ECO”) |  | Mr. Lew owns 50%
Kirby Swim Equip Pty Ltd (“Kirby Australia”) |  | Ms. Law ultimately owns 35%
Kirby Swim Equipment Pte Ltd (“Kirby Singapore”) |  | Ms. Law owns 35%
One Fatboyz Limited (“OFL”) |  | Shareholder of the Company
Snow Bear Capital Limited (“SBCL”) |  | Shareholder of the Company
Carlico* |  | An investee of GKI, owns 35%
RGSB* |  | An investee of WF Venture, owns 35%
| * | Carlico and RGSB became investees of the Company on May 15, 2025 and July 8, 2025, respectively (See Note 4).
Schedule of Related Party Transactions | During the years ended December 31, 2025, 2024 and 2023, related party transactions consist of the following:
|  | Years Ended December 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Sales to Flakeshield |  | $ | 19,429 |  |  | $ | 30,024 |  |  | $ | 25,450 |
Sales to Acmos |  |  | - |  |  |  | 2,689 |  |  |  | 5,944 |
Sales to ECO |  |  | 140 |  |  |  | - |  |  |  | - |
Sales to Kirby Singapore |  |  | - |  |  |  | 197 |  |  |  | - |
Purchase from Flakeshield |  |  | 4,368 |  |  |  | 2,320 |  |  |  | 8,761 |
Purchase from Acmos |  |  | 8,158 |  |  |  | 8,571 |  |  |  | 185,989 |
Rental income from Flakeshield |  |  | - |  |  |  | 6,558 |  |  |  | 6,582 |
Rental expenses to WFP |  |  | - |  |  |  | 5,902 |  |  |  | 7,899 |
Rental expenses to Mr. Lew |  |  | 33,638 |  |  |  | 31,477 |  |  |  | 2,633 |
Consultancy expenses to OFL |  |  | 264,186 |  |  |  | - |  |  |  | - |
Consultancy expenses to SBCL |  |  | 423,000 |  |  |  | - |  |  |  | - |
Advances from OFL |  |  | - |  |  |  | - |  |  |  | 231,190 |
Advances from SBCL |  |  | - |  |  |  | 273,204 |  |  |  | 121,867 |
Advances from Kirby Australia |  |  | - |  |  |  | 2,638 |  |  |  | - |
Purchase consideration to Ms. Lim for acquisition of GKI |  |  | 3,000,000 |  |  |  | - |  |  |  | - |
Purchase consideration to Mr. Lew for acquisition of RBSB |  |  | 40,500 |  |  |  | - |  |  |  | - |
Purchase consideration to Mr. Lew for acquisition of RGSB |  |  | 350,000 |  |  |  | - |  |  |  | - |
Schedule of Accounts Receivable and Other Receivable Due From Related Parties | As of December 31, 2025 and 2024, accounts receivable consisted of the following amount due from related parties:
|  | At December 31, |
|  | 2025 |  |  | 2024 |
Flakeshield |  | $ | 5,282 |  |  | $ | 18,695 |
ECO |  |  | 148 |  |  |  | - |
Kirby Singapore |  |  | - |  |  |  | 1,077 |
Total |  | $ | 5,430 |  |  | $ | 19,772 |
As of December 31, 2025 and 2024, other receivable consisted of the following amount due from related parties:
|  | At December 31, |
|  | 2025 |  |  | 2024 |
Flakeshield |  | $ | 364 |  |  | $ | 890 |
SBCL |  |  | - |  |  |  | 13,732 |
Total |  | $ | 364 |  |  | $ | 14,622 |
Schedule of Accounts Payable Amount Due to Related | As of December 31, 2025 and 2024, accounts payable consisted of the following amount due to related parties:
|  | At December 31, |
|  | 2025 |  |  | 2024 |
Flakeshield |  | $ | 480 |  |  | $ | - |
Acmos |  |  | 4,327 |  |  |  | - |
Total |  | $ | 4,807 |  |  | $ | - |
As of December 31, 2025 and 2024, other payable consisted of the following amount due to related parties:
|  | At December 31, |
|  | 2025 |  |  | 2024 |
Acmos |  | $ | 333 |  |  | $ | - |
Kirby Australia |  |  | - |  |  |  | 2,638 |
Total |  | $ | 333 |  |  | $ | 2,638 |
As of December 31, 2025 and 2024, due to related parties consists of the following:
|  | At December 31, |
|  | 2025 |  |  | 2024 |
Mr. Lew |  | $ | 19,295 |  |  | $ | 15,636 |
Ms. Lim |  |  | 740 |  |  |  | - |
Ms. Law |  |  | 27,475 |  |  |  | 55,037 |
Mr. Loo |  |  | 18,554 |  |  |  | - |
Carlico |  |  | 4,275,561 |  |  |  | - |
OFL |  |  | - |  |  |  | 231,190 |
SBCL |  |  | - |  |  |  | 395,071 |
Total |  | $ | 4,341,625 |  |  | $ | 696,934 |
Schedule of Transactions Amount Due to Related Parties | The transactions amount due to related parties are as of the following:
|  | At December 31, |
|  | 2025 |  |  | 2024 |
Beginning of the years January 1, |  | $ | 696,934 |  |  | $ | 469,682 |
Advances |  |  | 4,297,627 |  |  |  | 280,154 |
Repayment |  |  | (652,936 | ) |  |  | (52,902 | )
Years ended December 31, |  | $ | 4,341,625 |  |  | $ | 696,934 |

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