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Consolidated Balance Sheets - USD ($)
Dec. 31, 2025
Dec. 31, 2024
Current assets    
Cash and cash equivalents $ 3,167 $ 389,651
Accounts receivable 1,222,063 914,092
Prepayments, deposits paid and other receivables 620,383 964,762
Total current assets 1,845,613 2,268,505
Non-current assets    
Property, plant and equipment, net 2,672 90,322
Intangible assets, net 1,097,168 255,962
Prepayment to intangible assets 1,500,000
Deferred tax assets 320,274
Total non-current assets 2,920,114 346,284
Total assets 4,765,727 2,614,789
Current liabilities    
Accrued expenses and other payables 377,935 185,697
Current income tax payable 103,037 303,687
Total current liabilities 500,247 489,384
Non-current liability    
Deferred tax liabilities 43,262
Total liabilities 500,247 532,646
Commitments and contingencies
Shareholders’ equity    
Ordinary Shares, $0.00064 par value; 78,125,000 shares authorized, 1,666,250 (2024: 1,652,500) shares issued and outstanding* [1] 1,066 1,000
Additional paid-in capital 4,831,311 407,056
Subscription receivables (50,000) (50,000)
Retained earnings (accumulated losses) (522,091) 1,724,087
Accumulated other comprehensive income 5,194
Total shareholders’ equity 4,265,480 2,082,143
Total liabilities and equity 4,765,727 2,614,789
Related Party    
Current liabilities    
Amounts due from related parties $ 19,275
[1] On January 16, 2026, the board of directors of the Company approved amendments to the Company’s Second Amended and Restated Memorandum and Articles of Association. The amendments provide for: (i) a reverse share split of the Company’s ordinary shares at a ratio of 1-for-16; and (ii) a restatement of the Company’s authorized share capital to 1,250,000,000 shares of USD 0.00004 par value each to 78,125,000 shares of USD 0.00064 par value each. Following the Reverse Share Split, the number of issued and outstanding ordinary shares were reduced from 26,660,000 to 1,666,250. The current capital structure is retroactively reflected in prior periods as if it had existed at that time.