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Income Tax (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax [Abstract]

Schedule of Provision for Income Tax

The Company’s operating subsidiary, Metaverse incorporated in Hong Kong is subject to an income tax rate of 8.25% for first HK$2,000,000 assessable profits and 16.5% for the assessable profits thereafter.

		Years ended December 31,
Provision for income tax		2025				2024
Current
Hong Kong		$	—			$	151,155
Deferred
Hong Kong			(363,109	)			(13,765	)
Total		$	(363,109	)		$	137,390

Schedule of Reconciliation of Income Tax Expenses to Prima Facie Tax Payable

Numerical reconciliation of income tax expenses to prima facie tax payable:

		Years ended December 31,
		2025				%				2024				%
(Loss) profit before income tax		$	(2,609,287	)							516,820
Tax effect at the Hong Kong profits tax rate of 16.5%		$	(430,532	)			16.5				85,275				16.5
Tax effect of preferential tax rate			—				—				(21,100	)			(4.1	)
Tax effect of non-assessable income			(787	)			0.0				(153	)			0.0
Tax effect of non-deductible expenses			68,210				(2.6	)			73,560				14.2
Tax effect of tax rebate			—				—				(192	)			0.0
Total		$	(363,109	)			13.9				137,390				26.6

Schedule of Deferred Tax Assets (Liabilities)

The components of deferred tax assets (liabilities) their movements were as follows:

		PPE and leasehold improvement				Intangible assets				Allowance of expected credit loss				Tax loss				Total
Balance as of January 1, 2024		$	(942	)		$	(56,085	)		$	—			$	—			$	(57,027	)
Charged to statement of operations			(86	)			13,851				—				—				13,765
Balance as of December 31, 2024		$	(1,028	)		$	(42,234	)		$	—			$	—			$	(43,262	)
Charged to statement of operations			89,222				(138,351	)			81,082				331,156				363,109
Foreign exchange alignment			151				(448	)			142				582				427
Balance as of December 31, 2025		$	88,345				(181,033	)		$	81,224			$	331,738				320,274

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

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-Topic 740
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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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