v3.26.1
Statement of Cash Flows - USD ($)
 1 Months Ended 12 Months Ended
Jul. 31, 2024
Dec. 31, 2025
Jul. 31, 2025
Dec. 31, 2024
Jul. 31, 2024
CASH FLOWS FROM OPERATING ACTIVITIES:          
Net income (loss) $ (3,947)   $ (163,173)    
Changes in operating assets and liabilities          
Accrued expenses and other current liabilities   20,000    
Net cash provided by operating activities (3,947)   (143,173)    
CASH FLOWS FROM FINANCING ACTIVITIES:          
Amounts due to a related party 3,947   143,173    
Net cash provided by/(used in) financing activities 3,947   143,173    
Net increase/ (decrease) in cash and cash equivalents and restricted cash      
Cash and cash equivalents and restricted cash, at beginning of year      
Cash and cash equivalents and restricted cash, at end of year    
SUPPLEMENTAL DISCLOSURE OF NON-CASH FLOW INFORMATION          
General and administrative expenses paid by a related party 3,947   143,173    
Titan Pharmaceuticals Inc [Member]          
CASH FLOWS FROM OPERATING ACTIVITIES:          
Net income (loss)   $ (2,485,000)   $ (4,706,000)  
Adjustments to reconcile net income to net cash provided by operating activities:          
Depreciation of property and equipment     5,000  
Other     (2,000)  
Changes in operating assets and liabilities          
Accounts receivable, net     46,000  
Notes receivable     1,000,000  
Prepaid expenses and other current assets   (625,000)   169,000  
Accounts payable   (125,000)   (145,000)  
Other accrued liabilities   (174,000)   (235,000)  
Deferred grant revenue     (12,000)  
Net cash provided by operating activities   (3,409,000)   (3,880,000)  
CASH FLOWS FROM INVESTING ACTIVITY:          
Purchase of property and equipment   (5,000)    
Advances to a related party (Black Titan Corporation, parent)   (3,155,000)    
Net cash used in investing activity   (3,160,000)    
CASH FLOWS FROM FINANCING ACTIVITIES:          
Proceeds from issuance of preferred stock   1,600,000    
Advances to a related party     (62,000)  
Proceeds received from a related party (TalenTec Sdn. Bhd)   2,466,000    
Net cash provided by/(used in) financing activities   4,066,000   (62,000)  
Effect of exchange rate changes      
Net increase/ (decrease) in cash and cash equivalents and restricted cash   (2,503,000)   (3,942,000)  
Cash and cash equivalents and restricted cash, at beginning of year   2,831,000   6,773,000  
Cash and cash equivalents and restricted cash, at end of year   328,000   2,831,000  
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION          
Interest paid     13,000  
SUPPLEMENTAL DISCLOSURE OF NON-CASH FLOW INFORMATION          
Issuance of common stock upon conversion of preferred stock   2,399,000    
Recapitalization of equity in connection with reverse merger   2,000    
Note payable converted to common stock     500,000  
Accrued interest net of tax converted to common stock     $ 4,000  
TALENTEC SDN. BHD. [Member]          
CASH FLOWS FROM OPERATING ACTIVITIES:          
Net income (loss)     209,911   153,227
Adjustments to reconcile net income to net cash provided by operating activities:          
Depreciation of property and equipment     19,341   257
Allowance (reversal) for credit loss     (861)   19,494
Reversal for credit losses     861  
Amortization of right-of-use asset     43,408   35,417
Interest expense     13,422   3,578
Other     2,234   (82,896)
Changes in operating assets and liabilities          
Accounts receivable, net     139,758   (114,571)
Contract assets     3,556   870
Deferred costs     (184,349)   (55,299)
Prepaid expenses and other current assets     (13,538)   2,999
Lease liability     (43,408)   (36,214)
Accounts payable     124,359   53,089
Contract liabilities     59,848   49,455
Accrued expenses and other current liabilities     (22,771)   79,252
Net cash provided by operating activities     394,218   191,554
CASH FLOWS FROM INVESTING ACTIVITY:          
Purchase of property and equipment     (123,425)   (1,526)
Net cash used in investing activity     (123,425)   (1,526)
CASH FLOWS FROM FINANCING ACTIVITIES:          
Proceeds from issuance of common stock       800,000
Repayment of bank overdraft       (127,106)
Proceeds from notes payable       35,072
Repayment of notes payable     (208,467)  
Advances to a related party       (143,602)
Payment for deferred offering cost     (124,542)  
Repayment of long-term borrowings     (84,196)   (119,594)
Proceeds of loans provided by a related party       111,690
Repayment of loans provided by a related party       (143,602)
Net cash provided by/(used in) financing activities     (417,205)   556,460
Effect of exchange rate changes     96,313   (60,531)
Net increase/ (decrease) in cash and cash equivalents and restricted cash     (50,099)   685,957
Cash and cash equivalents and restricted cash, at beginning of year     1,234,030   548,073
Cash and cash equivalents and restricted cash, at end of year 1,234,030   1,183,931   1,234,030
RECONCILIATION OF CASH, CASH EQUIVALENTS AND RESTRICTED CASH TO THE CONSOLIDATED BALANCE SHEETS          
Cash and cash equivalents 684,497   575,111   684,497
Restricted cash 549,533   608,820   549,533
Total cash, cash equivalents and restricted cash $ 1,234,030   1,183,931   1,234,030
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION          
Income tax paid      
Interest paid     14,983   21,004
SUPPLEMENTAL DISCLOSURE OF NON-CASH FLOW INFORMATION          
Lease liability arising from obtaining right-of-use asset     191,619  
Reclassification from due to a related party to accrued expenses and other current liabilities (refer to note 12)     377,317  
Payment of professional fees by a related party       $ 355,450