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Consolidated Statements of Cash Flows - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Cash flows from operating activities      
Net (loss) profit $ (2,246,178) $ 379,430 $ 925,563
Adjustments for:-      
Depreciation of property, plant and equipment 87,935 2,986 1,330
Amortization of intangible assets 172,318 83,944 70,247
Provision of expected credit loss 486,558
Deferred tax (credit) expense (363,109) (13,765) 28,347
Changes in operating assets and liabilities:      
Accounts receivable (789,546) (276,445) (484,194)
Prepayments, deposits paid and other receivables 348,466 (581,130) (313,144)
Accounts payable (49,719) 49,719
Accrued expenses and other payables 191,120 127,015 57,428
Receipt in advance (57,545) 57,545
Amounts due with related parties 19,241 (46,035) 119,376
Current income tax payable (201,776) 151,155 128,700
Net cash (used in) provided by operating activities (2,294,971) (280,109) 640,917
Cash flows from investing activities      
Acquisition of property, plant and equipment (87,596) (2,205)
Acquisition of intangible assets (2,510,808) (241,169)
Net cash used in investing activities (2,510,808) (87,596) (243,374)
Cash flows from financing activities      
Proceeds from issue of ordinary shares 358,056
Proceeds from initial public offerings 4,424,321
Net cash provided by financing activities 4,424,321 358,056
(Decrease) increase in cash and cash equivalents (381,458) (9,649) 397,543
Effect of foreign exchange rate changes (5,026)
Cash and cash equivalents at beginning of year 389,651 399,300 1,757
Cash and cash equivalents at end of year 3,167 389,651 399,300
Analysis of the balance of cash and cash equivalents      
Bank balances $ 3,167 $ 389,651 $ 399,300