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ORGANIZATION AND BUSINESS OVERVIEW (Tables) | 12 Months Ended
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Dec. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
SCHEDULE OF SUBSIDIARIES COMPANY | As of December 31, 2025, the Company has direct or indirect interests in the following subsidiaries: SCHEDULE OF SUBSIDIARIES COMPANY
Name |  | Place and date of incorporation |  | Issued ordinary share capital |  | Ownership |  | Principal activity
Giraffe Financial Holdings Limited (“GFHL”) |  | Hong Kong June 24, 2016 |  | HK$10,000 |  | 100% owned by MEGL |  | Investment holding
Giraffe Capital Limited (“GCL”) |  | Hong Kong June 28, 2016 |  | HK$15,000,000 |  | 100% owned by GHFL |  | Providing advisory services for the company to be listed in the public offerings and advising companies on corporate finance
Giraffe Investment Limited (“GIL”) |  | Hong Kong September 22, 2022 |  | HK$100 |  | 100% owned by GHFL |  | Investment holding
Magic Empire Investment Limited (“MEIL”) |  | Hong Kong September 22, 2022 |  | HK$100 |  | 100% owned by GHFL |  | Investment holding
Giraffe Corporate Services Limited (“GCSL”) |  | Hong Kong August 3, 2023 |  | HK$100 |  | 100% owned by GHFL |  | Providing corporate services

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