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Income Taxes
 6 Months Ended
Jun. 30, 2025
Income Tax Disclosure [Abstract]  
Income Taxes

5. Income Taxes

 

Due to the Company’s net losses and the valuation allowance provided on the related deferred tax assets, there were no provisions for income taxes for the three and six months ended June 30, 2025, and 2024.

 

The difference between the income tax expense of zero shown in the statements of operations and pre-tax book net loss times the federal statutory rate of 21% for the six months ended June 30, 2025, and 2024, are summarized as follows:

 Schedule of Income Taxes

   2025   2024 
   For the Three Months Ended
June 30,		 
   2025   2024 
Pre-tax book loss  $(12,673)  $(9,282)
Permanent differences:          
Impairment loss   -    - 
Change in valuation allowance   12,673    9,282 
Total tax expense  $-   $- 

 

   2025   2024 
   For the Six Months Ended
June 30,		 
   2025   2024 
Pre-tax book loss  $(41,565)  $(26,124)
Permanent differences:          
Impairment loss   -    - 
Change in valuation allowance   41,565    26,124 
Total tax expense  $-   $- 

 

 

Deferred income tax assets as of June 30, 2025 and December 31, 2024, are as follows:

 Schedule of Deferred Income Tax Assets

   As of
June 30, 2025		   As of
December 31, 2024		 
Net operating losses carry forwards          
Others   171,652   $130,087 
Total deferred tax assets   -    - 
Less valuation allowance   171,652    130,087 
Total deferred tax assets   (171,652)   (130,087)
   $-   $- 

 

In assessing the realization of deferred tax assets, management evaluates whether it is more likely than not that some or all of these assets will not be realized. The ultimate realization of deferred tax assets depends on generating future taxable income during the periods when these temporary differences become deductible.

 

Based on the available objective evidence, management believes it is more likely than not that the net deferred tax assets will not be realizable. Accordingly, the Company has applied a full valuation allowance against its net deferred tax assets as of June 30, 2025 and December 31, 2024. The net change in the total valuation allowance between June 30, 2025 and December 31, 2024, was an increase of $41,565.

 

The Company is subject to U.S. federal and state income tax examinations by the Internal Revenue Service (IRS) and relevant state tax authorities. The Company is incorporated in the state of Nevada, which does not impose a corporate income tax.

 

The Company’s policy is to recognize interest and penalties accrued on any unrecognized tax benefits as a component of income tax expense. As of June 30, 2025 and December 31, 2024, the Company did not have any significant uncertain tax positions or unrecognized tax benefits. Additionally, as of June 30, 2025 and December 31, 2024, the Company has federal net operating loss carryforwards of $820,378 and $622,449, respectively, for tax purposes.