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PROPERTY, PLANT AND EQUIPMENT, NET
12 Months Ended
Dec. 31, 2025
Property, Plant and Equipment [Abstract]  
PROPERTY, PLANT AND EQUIPMENT, NET

7. PROPERTY, PLANT AND EQUIPMENT, NET

 

Property, plant and equipment as of December 31, 2025 and 2024 consisted of the following:

 

  

As of

December 31, 2025

  

As of

December 31, 2024

 
Leasehold improvements  $128,704   $      - 
Office equipment   33,820    - 
Total   162,524    - 
Accumulated depreciation   (45,071)   - 
Carrying amount  $117,453   $- 

 

During the years ended December 31, 2025, 2024 and 2023, the Company incurred depreciation expense of $43,852, nil and nil, respectively.