v3.26.1
SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) - USD ($)
 12 Months Ended
Dec. 31, 2025
Sep. 30, 2025
Prepaid expenses $ 291,445
Prepaid tax [1] 1,285,400 1,286,205
Advances to suppliers(2) [2] 399,889 1,458,569
Deferred equity issuance cost 1,797,500
Other current assets 82,611 114,303
Total 1,767,900 $ 4,948,022
Payment to suppliers 399,889  
Beijing Yingtian Huyu Technology Co Ltd [Member]    
Payment to suppliers $ 281,822  
[1] Prepaid tax represents input value-added tax (“VAT”) paid in advance for which the related VAT invoices had not yet been received as of the reporting date. Subsequent to period end, the Company received a portion of the outstanding invoices, and management expects to obtain the remaining invoices within six months. Accordingly, management believes the prepaid tax balance is fully recoverable.
[2] As of December 31, 2025, the total amount paid to suppliers was $399,889, of which $281,822 represented advances to Beijing Yingtian Huyu Technology Co., Ltd. The Company is currently evaluating the SaaS live-streaming system of Beijing Yingtian Huyu Technology Co., Ltd., and the implementation plan for any subsequent advances is expected to be determined in 2026.