v3.25.1
SUMMARY OF THE SIGNIFICANT ACCOUNTING POLICIES (Tables)
2 Months Ended 3 Months Ended 12 Months Ended
Nov. 30, 2024
Mar. 31, 2025
Sep. 30, 2024
Restructuring Cost and Reserve [Line Items]      
SCHEDULE OF TRANSLATION OF AMOUNT AT EXCHANGE RATES    

Translation of amounts from RMB into USD was made at the following exchange rates:

 

Balance sheet items, except for equity accounts as of:

 

September 30, 2024   RMB 7.0074 to $1
September 30, 2023   RMB 7.1798 to $1

 

Statement of operations and cash flow items for the years ended:

 

September 30, 2024   RMB 7.1187 to $1
September 30, 2023   RMB 7.0329 to $1

SCHEDULE OF ESTIMATED LIVES OF PROPERTY, PLANT AND EQUIPMENT    

The Company depreciates property, plant, and equipment using the straight-line method over their estimated useful lives of the assets with no residual value as follow:

 

Office equipment   3 years
DT Cloud Acquisition Corporation [Member]      
Restructuring Cost and Reserve [Line Items]      
SCHEDULE OF NET INCOME PER SHARE

The net income (loss) per share presented in the statements of operations is based on the following:

 

  

For the year ended

December 31, 2024

  

For the year ended

December 31, 2023

 
Net income (loss)  $2,265,806   $(87,271)

 

  

Redeemable

Ordinary Share

  

Non-Redeemable

Ordinary Share

  

Redeemable.

Ordinary Share

  

Non-Redeemable

Ordinary Share

 
   For the year ended   For the year ended 
   December 31, 2024   December 31, 2023 
  

Redeemable

Ordinary Share

  

Non-Redeemable

Ordinary Share

  

Redeemable.

Ordinary Share

  

Non-Redeemable

Ordinary Share

 
Basic and diluted net income (loss) per ordinary share:                    
Numerators:                    
Allocation of net income (loss)  $1,688,060   $577,746   $       -   $(87,271)
Allocation of net income (loss)  $1,688,060   $577,746   $-   $(87,271)
Denominators:                    
Weighted-average shares outstanding   5,881,967    2,013,131    -    1,500,000 
Basic and diluted net income (loss) per ordinary share  $0.29   $0.29   $-   $(0.06)

The net income per share presented in the statements of operations is based on the following:

 

   For the three months ended
March 31, 2025
   For the three months ended
March 31, 2024
 
Net income  $452,085   $43,875 

 

   Redeemable
Ordinary Share
   Non-Redeemable
Ordinary Share
   Redeemable.
Ordinary Share
   Non-Redeemable
Ordinary Share
 
   For the three months ended   For the three months ended 
   March 31, 2025   March 31, 2024 
   Redeemable
Ordinary Share
   Non-Redeemable
Ordinary Share
   Redeemable.
Ordinary Share
   Non-Redeemable
Ordinary Share
 
Basic and diluted net income per ordinary share:                    
Numerators:                    
Allocation of net income  $346,314   $105,771   $26,370   $17,505 
Allocation of net income  $346,314   $105,771   $26,370   $17,505 
Denominators:                    
Weighted-average shares outstanding   6,754,683    2,063,000    2,805,495    1,862,429 
Basic and diluted net income per ordinary share  $0.05   $0.05   $0.01   $0.01