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Segment Information | 12 Months Ended
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Dec. 31, 2025
Segment Reporting [Abstract] |
Segment Information |
14. | Segment Information
SEGMENT INFORMATION Reportable Segments The Company operates as a single reportable segment, which is consistent with how the Chief Operating Decision Maker (“CODM”), the Chief Executive Officer, allocates resources and assesses performance. The Company’s operations are centralized and integrated, with financial results reviewed and managed on a consolidated basis. Accordingly, management has determined that the Company has one reportable segment under ASC Topic 280, Segment Reporting. Measure of Segment Profit or Loss The CODM reviews financial information on a consolidated basis, using Net Income as the primary measure of segment performance to monitor budget versus actual results and decide where to allocate and invest additional resources to achieve continued growth. Net Income is defined as revenue less cost of goods sold and operating expenses, and other segment items (including interest income, interest expense, other income and other expenses), and income taxes. Significant Segment Expense Categories Provided to the CODM The CODM regularly receives and reviews the following expense categories, which are included in the segment’s measure of profit or loss.
|  | For the year ended December 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Sales |  | $ | 1,862,231 |  |  | $ | 2,761,798 |  |  | $ | 2,825,488 |
Cost of sales: |  |  |  |  |  |  |  |  |  |  |  |
Subcontracting charges |  |  | (395,096 | ) |  |  | (853,092 | ) |  |  | (1,119,286 | )
Depreciation and amortization |  |  | (172,318 | ) |  |  | (83,944 | ) |  |  | (70,247 | )
Salaries |  |  | (77,581 | ) |  |  | (197,890 | ) |  |  | (80,243 | )
|  |  | (644,995 | ) |  |  | (1,134,926 | ) |  |  | (1,269,776 | )
Gross profit |  |  | 1,217,236 |  |  |  | 1,626,872 |  |  |  | 1,555,712 |
Other income |  |  | 52,600 |  |  |  | 930 |  |  |  | 605 |
Selling and marketing expenses |  |  | (1,841,859 | ) |  |  | — |  |  |  | — |
Administrative expense |  |  | (2,037,264 | ) |  |  | (1,110,982 | ) |  |  | (473,707 | )
(Loss) profit before income tax |  |  | (2,609,287 | ) |  |  | 516,820 |  |  |  | 1,082,610 |
Income tax credit (expense) |  |  | 363,109 |  |  |  | (137,390 | ) |  |  | (157,047 | )
(Loss) profit for the year |  | $ | (2,246,178 | ) |  | $ | 379,430 |  |  | $ | 925,563 |

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-21 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name 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