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v3.26.1

BUSINESS COMBINATIONS AND DISPOSITIONS (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2025
Business Combination [Line Items] |
Schedule of assets acquired and liabilities disposed |
Schedule of assets acquired and liabilities disposed |  |  |  |
Cash and cash equivalents |  | $ | 2,173 |
Accounts receivable |  |  | 17,544 |
Prepaid expenses and other assets |  |  | 605 |
Property and equipment, net |  |  | 286,351 |
Intangible assets, net |  |  | 81,521 |
Goodwill |  |  | 496,010 |
Other non-current assets |  |  | 4,613 |
Accrued expenses and other liabilities |  |  | (19,817 | )
Due to related parties |  |  | (294,305 | )
Net assets value |  | $ | 574,695 |
Schedule of discontinued operations |
Schedule of discontinued operations |  |  |  |  |  |  |  |
|  | For the years ended December 31, |
|  | 2025 |  |  | 2024 |
|  | $ |  |  | $ |
Net sales |  |  | 2,597,349 |  |  |  | 4,890,187 |
Cost of sales |  |  | (2,585,917 | ) |  |  | (4,826,633 | )
Operating expenses |  |  | (226,547 | ) |  |  | (257,785 | )
Other income |  |  | 2 |  |  |  | 21 |
Net loss from discontinued operations before income taxes |  |  | (215,113 | ) |  |  | (194,210 | )
Income tax expenses |  |  | – |  |  |  | (2,495 | )
Net loss from discontinued operations, net of tax |  |  | (215,113 | ) |  |  | (196,705 | )
|  | For the years ended December 31, |
|  | 2025 |  |  | 2024 |
|  | $ |  |  | $ |
Net cash used in operating activities |  |  | 782 |  |  |  | (2,593 | )
Net cash used in investing activities |  |  | – |  |  |  | – |
Net cash provided by financing activities |  |  | – |  |  |  | – |
Effect of the exchange rate change on cash and cash equivalents |  |  | – |  |  |  | – |
Increase (Decrease) in cash and cash equivalents |  |  | 782 |  |  |  | (2,593 | )
Zhejiang Xinca Mutual Entertainment Culture Media Co Ltd [Member] |
Business Combination [Line Items] |
Schedule of assets acquired and liabilities disposed |
Schedule of assets acquired and liabilities assumed |  |  |  |
Cash and bank balance |  | $ | 207,109 |
Prepaid expense and other receivables |  |  | 815,067 |
Property and equipment, net |  |  | 59,841 |
Accrued expense and other liabilities |  |  | (416,695 | )
Long-term secured other borrowing |  |  | (37,025 | )
Net assets value |  | $ | 628,297 |
Hangzhou SY Culture Media Co. Ltd. [Member] |
Business Combination [Line Items] |
Schedule of assets acquired and liabilities disposed |
Schedule of assets acquired and liabilities assumed |  |  |  |
Cash and bank balance |  | $ | 206,663 |
Other receivables |  |  | 163,814 |
Advance to supplier |  |  | 6,691 |
Investment |  |  | 27,284 |
Other payables and accrued liabilities |  |  | (755 | )
Net assets value |  | $ | 403,697 |
Yuechi Technology Limited [Member] |
Business Combination [Line Items] |
Schedule of assets acquired and liabilities disposed |
Schedule of assets acquired and liabilities disposed |  |  |  |
Cash and cash equivalents |  | $ | 186,155 |
Accounts receivable |  |  | 4,594 |
Prepaid expenses and other assets, net |  |  | 13,901 |
Investment |  |  | 27,802 |
Goodwill |  |  | 230,015 |
Other payables and accrued liabilities |  |  | (70 | )
Net assets value |  | $ | 462,397 |

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