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10-K true 2025-12-31 --12-31 false 000-56590 TANCHENG GROUP CO., LTD. NV 38-4086827 7th Floor, Jincheng International Jiujinci Road, Wanbailin District Taiyuan City Shanxi Province CN 030500 86 139 1097-2765 No No Yes Yes Non-accelerated Filer true false false false false 105786 4381550 Risk Management and Strategy <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_907_ecyd--CybersecurityRiskManagementProcessesIntegratedTextBlock_c20250101__20251231_zHFqXAIsIftd">We recognized the significance of cybersecurity in our business operations. Therefore, we have <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90E_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbF_c20250101__20251231_zxHXy3E25Ulb">established a comprehensive cybersecurity and risk management framework, which includes regular cybersecurity risk assessments to identify and evaluate potential cyber-attack threats and information security weakness that may affect our business. We plan to implement a series of preventive measures, including firewalls, cyber-attack detection systems, and data encryption, to safeguard confidential information and data. We will regularly conduct cybersecurity awareness training for employees to enhance their awareness of potential cybersecurity threats and ensure they take appropriate preventive measures. We ensure compliance with PRC laws and regulations, including but not limited to the Cybersecurity Law, the Personal Information Protection Law and The Cybersecurity Review Measures (2021 version). We endeavor to take appropriate measures to protect national secrets and sensitive data while ensuring that the disclosure complies with PRC restrictions on data transport. Our cybersecurity crisis management plan outlines the items, procedures and actions we will undertake in the event of a cybersecurity incident, including detection, response, mitigation and remediation. When a potential threat or incident arises, our cybersecurity incident response team, currently consisting of one cybersecurity expert, will assign a risk level classification and initiate the necessary escalation procedures outlined in our plan. All incidents that are initially assessed by the cybersecurity incident response team as potentially high-risk are escalated promptly to our Chief Financial Officer, who will determine whether and what elements of our cybersecurity crisis response and management plan should be activated, including escalation to other senior management. Our Chief Financial Officer will inform our board of directors of cybersecurity incidents, as appropriate, considering a variety of factors, including financial, operational, legal or reputational impact. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_909_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantTextBlock_c20250101__20251231_zfAxQVtGPlK2">We have <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_902_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_dbF_c20250101__20251231_zwuGrV4ynO5c">not identified risks from known cybersecurity threats, including as a result of any prior cybersecurity incidents, that have materially affected or are reasonably likely to materially affect us, including our operations, business strategy, results of operations, or financial condition. In the event of any significant cybersecurity incidents, we will publicly disclose the nature, scope, and impact of the incident, as well as the remediation measures we implement. We recognized the significance of cybersecurity in our business operations. Therefore, we have <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90E_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbF_c20250101__20251231_zxHXy3E25Ulb">established a comprehensive cybersecurity and risk management framework, which includes regular cybersecurity risk assessments to identify and evaluate potential cyber-attack threats and information security weakness that may affect our business. We plan to implement a series of preventive measures, including firewalls, cyber-attack detection systems, and data encryption, to safeguard confidential information and data. We will regularly conduct cybersecurity awareness training for employees to enhance their awareness of potential cybersecurity threats and ensure they take appropriate preventive measures. false We have <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_902_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_dbF_c20250101__20251231_zwuGrV4ynO5c">not identified risks from known cybersecurity threats, including as a result of any prior cybersecurity incidents, that have materially affected or are reasonably likely to materially affect us, including our operations, business strategy, results of operations, or financial condition. false Risk Governance <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_909_ecyd--CybersecurityRiskBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_c20250101__20251231_z1m0zPkUh2c1">We are committed to appropriate cybersecurity governance and oversight. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90B_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleTextBlock_c20250101__20251231_zqfYMolM0vw6">Our technology and cybersecurity program is the principal responsibility of our <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_908_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag_dbT_c20250101__20251231_zpTGFNYkFjmb">board of directors. Our board of directors will regularly review the cybersecurity policies and incident response plans to ensure the company remains vigilant against cybersecurity threats. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_900_ecyd--CybersecurityRiskProcessForInformingBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_c20250101__20251231_zaWiMU5mcif1">Our board of directors has oversight of our strategic and business risk management and has delegated cybersecurity risk management oversight to the Chief Financial Officer and our cybersecurity incident response team. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90C_ecyd--CybersecurityRiskRoleOfManagementTextBlock_c20250101__20251231_zKt031ywV4Ll">Our board of directors are responsible for ensuring that management has processes in place designed to identify and evaluate cybersecurity risks to which we are exposed and to implement processes and programs to manage cybersecurity risks and mitigate cybersecurity incidents. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90B_ecyd--CybersecurityRiskProcessForInformingManagementOrCommitteesResponsibleTextBlock_c20250101__20251231_zWc2v8iom7v3">Management is responsible for identifying, assessing, and managing material cybersecurity risks on an ongoing basis, establishing processes to ensure that such potential cybersecurity risk exposures are monitored, putting in place appropriate mitigation measures, maintaining cybersecurity policies and procedures, and providing regular <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90F_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleReportToBoardFlag_dbT_c20250101__20251231_zwHUvvCCPPia">reports to our board of directors. The company will continue to commit to maintaining high standards of cybersecurity practices to protect the interests of our customers, shareholders, and other stakeholders. We will continuously monitor the latest developments in the field of cybersecurity and update our cybersecurity and risk management framework as needed. We are committed to appropriate cybersecurity governance and oversight. Our technology and cybersecurity program is the principal responsibility of our <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_908_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag_dbT_c20250101__20251231_zpTGFNYkFjmb">board of directors. Our board of directors will regularly review the cybersecurity policies and incident response plans to ensure the company remains vigilant against cybersecurity threats. true Our board of directors has oversight of our strategic and business risk management and has delegated cybersecurity risk management oversight to the Chief Financial Officer and our cybersecurity incident response team. Our board of directors are responsible for ensuring that management has processes in place designed to identify and evaluate cybersecurity risks to which we are exposed and to implement processes and programs to manage cybersecurity risks and mitigate cybersecurity incidents. Management is responsible for identifying, assessing, and managing material cybersecurity risks on an ongoing basis, establishing processes to ensure that such potential cybersecurity risk exposures are monitored, putting in place appropriate mitigation measures, maintaining cybersecurity policies and procedures, and providing regular <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90F_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleReportToBoardFlag_dbT_c20250101__20251231_zwHUvvCCPPia">reports to our board of directors. true 7254 Guangdong Prouden CPAs GP Guangzhou, China Onestop Assurance PAC 6732 Singapore

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<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">1.</td><td style="text-align: justify">DESCRIPTION OF BUSINESS</td></tr></table> TANCHENG GROUP CO., LTD. (“Company”), formerly named Bigeon Corp. (“Bigeon”) was incorporated on June 19, 2018 under the laws of Nevada. Prior to August 31, 2022, the Company was developing a new kind of messenger application. The product of the Company (“the App”) is intended to provide an entirely new way of sharing information. On August 31, 2022, under a Stock Purchase Agreement, the former President of the Company, Olegas Tunevicius, sold all of his 3,500,000 common shares of Bigeon to Shanxi Qiansui Tancheng Culture Media Co., Ltd. (“Shanxi Qiansui Tancheng”), a privately-owned Chinese company, thus constituting a change of control of the Company. As part of the change of control, Olegas Tunevicius resigned as the Company’s sole officer and director, and Yu Yang became the Company’s sole officer and director. On October 17, 2022, the Company filed a Certificate of Amendment to Articles of Incorporation of the Company with the Secretary of State of State of Nevada to change the Company’s name to Tancheng Group Co., Ltd. (“Tancheng Group”). On March 14, 2023, the Company entered into a definitive Contribution Agreement (the “Contribution Agreement”) with Zhan Jue Cheng Limited, a British Virgin Islands company, and Zhang Caixia Limited, a British Virgin Islands company (collectively, the “Contributors”), who together own 100% of the issued and outstanding ordinary shares of Qiansui International Group Limited (“Qiansui International”) (the “Contributed Shares”). Pursuant to the Contribution Agreement, the Contributors agreed to contribute all of their right, title and interest in and to the Contributed Shares to Tancheng Group (the “Contribution”). On March 20, 2023, the Contribution was completed. As a result of the Contribution, Qiansui International became the wholly-owned subsidiary of Tancheng Group. The assets and liabilities of the acquired entity, Qiansui International, have been brought forward at their book value and no goodwill has been recognized. A Form 8-K is filed on March 24, 2023 which contains the financial information of Qiansui International. Qiansui International was incorporated in the Cayman Islands on June 7, 2022. Qiansui (Hong Kong) Holdings Limited (“Qiansui HK”) was incorporated on July 21, 2022 in the Hong Kong SAR. Qiansui HK wholly owns Shanxi Qiansui Tancheng Culture Consulting Co., Ltd. (“Qiansui Consulting”) which was established on December 12, 2022 in the People’s Republic of China (the “PRC”). Qiansui Consulting is a wholly owned foreign entity under PRC law. Qiansui Consulting wholly owns Shanxi Qiansui Tancheng Culture Media Co., Ltd. (“Qiansui Media”), which was established on June 14, 2017 in the PRC. Qiansui Consulting acquired Qiansui Media on December 28, 2022. Qiansui HK and Qiansui Consulting are intermediary holding companies. Qiansui International conducts its operations through Qiansui Media. The Company operates through its wholly-owned PRC subsidiary Qiansui Media and the principal activity is the sale of self-designed ornament and adornment products in the PRC.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">2.</td><td style="text-align: justify">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(a)</td><td>Basis of Presentation and Going Concern</td></tr></table> The accompanying consolidated financial statements include the balances and results of operations of the Company have been prepared pursuant to the rules and regulations of the U.S. Securities and Exchanges Commission (“SEC”) and in conformity with generally accepted accounting principles in the U.S. (“US GAAP”). The accompanying consolidated financial statements are presented on the basis that the Company is a going concern. The going concern assumption contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company incurred loss of $371,187 and had net cash used in operating activities of $449,137 for the year ended December 31, 2025. As of December 31, 2025, the Company had working deficit of $1,948,953 and an accumulated deficit of $2,072,573. These conditions raised substantial doubt about the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern will require the Company to obtain additional financing to fund its operations. In assessing the going concern, the board of directors has considered: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 2%"></td><td style="width: 3%">·</td><td style="text-align: justify; width: 95%">The Company will obtain financial support from the related parties.</td></tr> <tr style="vertical-align: top"> <td> </td><td> </td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td></td><td>·</td><td style="text-align: justify">The Company will accelerate the rollout of new business initiatives to revitalize its revenue generation capabilities. Specifically, the Company plans to enter into collaborative arrangements with affiliated entities to jointly develop and launch new cultural tourism projects.</td></tr></table> The Company cannot assure that it will be successful in obtaining adequate financial support from related parties or in achieving or maintaining profitability in the near term. The Company’s financial statements do not give effect to any adjustments relating to the carrying values and classification of assets and liabilities that would be necessary should the Company be unable to continue as a going concern. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(b)</td><td>Economic and Political Risks</td></tr></table> The Company’s operations are conducted in the PRC. Accordingly, the Company’s business, financial condition and results of operations may be influenced by the political, economic and legal environment in the PRC, and by the general state of the PRC economy. The Company’s operations in the PRC are subject to special considerations and significant risks not typically associated with companies in North America and Western Europe. These include risks associated with, among others, the political, economic and legal environment and foreign currency exchange. The Company’s results may be adversely affected by changes in the political and social conditions in the PRC, and by changes in government policies with respect to laws and regulations, anti-inflationary measures, currency conversion, remittances abroad, and rates and methods of taxation. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(c)</td><td>Use of Estimates</td></tr></table> The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, related disclosures of contingent liabilities at the balance sheet date, and revenue and expenses in the financial statements and accompanying notes. Significant accounting estimates reflected in the Company’s consolidated financial statements include economic lives and impairment of property, plant and equipment, impairment provision for inventories and allowance for expected credit losses. Actual results could differ from those estimates and such differences could affect the results of operations reported in future periods. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(d)</td><td>Cash and Cash Equivalents</td></tr></table> The Company considers all highly liquid investments purchased with original maturities of three months or less to be cash equivalents. All cash and cash equivalents relate to cash on hand and cash at bank deposited in bank accounts in mainland China at December 31, 2025 and 2024. The Renminbi is not freely convertible into foreign currencies. Under the PRC Foreign Exchange Control Regulations and Administration of Settlement, Sales and Payment of Foreign Exchange Regulations, the Company is permitted to exchange Renminbi for foreign currencies through banks that are authorized to conduct foreign exchange business. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px; font-size: 10pt">(e)</td> <td style="font-size: 10pt">Inventory, net</td></tr> </table> Inventories, primarily consisting of finished goods of ornament and adornment products, are stated at the lower of cost or net realizable value, with net realizable value represented by estimated selling prices in the ordinary course of business, less reasonably predictable costs of disposal and transportation. Cost of inventory is determined using the weighted average cost method. Adjustments are recorded to write down the cost of inventory to the estimated net realizable value due to slow-moving merchandise and damaged products, which is dependent upon factors such as historical and forecasted consumer demand. As of December 31, 2025, no inventory write-downs (provision for decline in value of inventories) were recorded. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(f)</td><td>Motor Vehicle</td></tr></table> The Company has one motor vehicle, which is stated at cost less accumulated depreciation and accumulated impairment losses. Cost represents the purchase price of the motor vehicle and other costs incurred to bring the motor vehicle into its existing use. Maintenance and repairs are charged to expense. Depreciation of the motor vehicle is provided using the straight-line method over the estimated useful lives of 5 years with 5% residual value. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(g)</td><td>Impairment of Long-Lived Assets</td></tr></table> The Company evaluates long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of long-lived assets in an asset group may not be fully recoverable. The Company evaluates the recoverability of the long-lived assets by comparing the carrying amount of the assets to the future undiscounted cash flows expected to result from the use of the assets and their eventual disposition. If the sum of the expected undiscounted cash flows is less than the carrying amount of the assets, the Company recognizes an impairment loss based on the excess of the carrying amount of the assets over their fair value. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(h)</td><td>Revenue Recognition</td></tr></table> The Company’s revenue recognition policy is compliant with ASC 606, Revenue from Contracts with Customers that revenue is recognized when a customer obtains control of promised goods and is recognized in an amount that reflects the consideration that the Company expects to receive in exchange for those goods. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The amount of revenue that is recorded reflects the consideration that the Company expects to receive in exchange for those goods. The Company applies the following five-step model in order to determine this amount: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(i)</td><td style="text-align: justify">identification of the goods and services in the contract;</td></tr> <tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(ii)</td><td style="text-align: justify">determination of whether the goods and services are performance obligations, including whether they are distinct in the context of the contract;</td></tr> <tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(iii)</td><td style="text-align: justify">measurement of the transaction price, including the constraint on variable consideration;</td></tr> <tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(iv)</td><td style="text-align: justify">allocation of the transaction price to the performance obligations; and</td></tr> <tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(v)</td><td style="text-align: justify">recognition of revenue when (or as) the Company satisfies each performance obligation.</td></tr></table> The Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. Once a contract is determined to be within the scope of ASC 606 at contract inception, the Company identifies a single performance obligation, which is the sale and delivery of self-designed ornament and adornment products. The Company recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when the performance obligation is satisfied or as it is satisfied. The Company recognizes revenue at a point in time when the control of the goods are transferred to the customer. The Company’s sales contracts include a one-month quality objection period, which is accounted for as a right of return and constitutes variable consideration. The Company estimates this variable consideration using the expected value method. Based on historical quality data and the zero returns, the Company has concluded that the expected returns are immaterial. Consequently, no refund liability is recorded, and the transaction price is not constrained at the time of revenue recognition. Contract liabilities consist of advance from customers related to cash received from customers for the future transfer of goods to customers. The balance of advance from customers represents unfulfilled performance obligations in the sales agreement, i.e. products that have not yet been delivered. Once the related products have been delivered, the amount in the advance from customers account is shifted to a revenue account. As of December 31, 2025, and 2024, the balance of advance from customers was $2,860 and $51,237, respectively. During the years ended December 31, 2025 and 2024, the Company recognized revenue of $51,237 and $142,889, respectively, that was included in the advance from customers balance at the beginning of each respective period. For all reporting periods, the Company has not disclosed the value of unsatisfied performance obligations for all product revenue contracts with an original expected length of one year or less, which is an optional exemption that is permitted under the adopted rules. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(i)</td><td>Foreign Currency Translation</td></tr></table> The Company’s reporting currency is the U.S. dollar and the functional currency is the Chinese Renminbi (“RMB”). All assets and liabilities are translated at exchange rates at the balance sheet date and revenue and expenses are translated at the average yearly exchange rates and equity is translated at historical exchange rates. Any translation adjustments resulting are not included in determining net income but are included in foreign exchange adjustments to other comprehensive income, a component of equity. Transactions in currencies other than the functional currencies during the year are converted into the applicable functional currencies at the applicable rates of exchange prevailing at the dates of the transactions. Exchange gains and losses are recognized in the statements of operations. The exchange rates utilized as follows: <table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--ScheduleOfIntercompanyForeignCurrencyBalancesTextBlock_zSww0W41XQFf" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Exchange Rates)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of exchange rates</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Year-end RMB exchange rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20251231__us-gaap--IntercompanyForeignCurrencyBalanceByDescriptionAxis__custom--PeriodEndMember_z1DituNptHNl" style="width: 13%; text-align: right" title="Exchange rate">6.99</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20240930__us-gaap--IntercompanyForeignCurrencyBalanceByDescriptionAxis__custom--PeriodEndMember_ztue4C1SPw87" style="width: 13%; text-align: right" title="Exchange rate">7.30</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Annual average RMB exchange rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20251231__us-gaap--IntercompanyForeignCurrencyBalanceByDescriptionAxis__custom--AnnualAverageMember_zE10V8N2x9md" style="text-align: right" title="Exchange rate">7.19</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20240930__us-gaap--IntercompanyForeignCurrencyBalanceByDescriptionAxis__custom--AnnualAverageMember_zYLxLSBS4IR" style="text-align: right" title="Exchange rate">7.19</td><td style="text-align: left"> </td></tr> </table> No representation is made that the RMB amounts could have been, or could be, converted into U.S. dollars at the rates used in translation. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(j)</td><td>Foreign Currency Risk</td></tr></table> The RMB is not a freely convertible currency. The State Administration for Foreign Exchange, under the authority of the People’s Bank of China, controls the conversion of the RMB into other currencies. The value of the RMB is subject to changes in central government policies and to international economic and political developments affecting supply and demand in the China Foreign Exchange Trading System market. All the Company’s cash and cash equivalents are in RMB. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(k)</td><td>Fair Value</td></tr></table> Fair value is the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact, and it considers assumptions that market participants would use when valuing the asset or liability. Authoritative literature provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The level in the hierarchy within which the fair value measurement in its entirety falls is based upon the lowest level of input that is significant to the fair value measurement as follows: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(l)</td><td>Fair Value of Financial Instruments</td></tr></table> The Company’s financial instruments consist primarily of cash and cash equivalents, other receivables, accounts payable, and other payables and accruals. The carrying amounts of these balances approximate their fair values due to the short-term maturities of these instruments. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(m)</td><td>Income Taxes</td></tr></table> Income tax expense comprises current and deferred taxation and is recognized in profit or loss except to the extent that it relates to items recognized directly in other comprehensive income or equity, in which case it is recognized directly in other comprehensive income or equity. Current tax is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively enacted at the reporting date and any adjustment to tax payable with respect to previous periods. The Company accounts for income taxes using the asset and liability approach. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax basis of assets and liabilities, net of operating loss carry forwards and credits, by applying enacted tax rates that will be in effect for the period in which the differences are expected to reverse. The effect on deferred taxes of a change in tax rates is recognized in the statements of operations in the period of change. The Company accounts for uncertain tax positions by reporting liability for unrecognized tax benefits resulting from uncertain tax positions taken or expected to be taken in a tax return. Tax benefits are recognized from uncertain tax positions when the Company believes that it is more likely than not that the tax position will be sustained on examination by the tax authorities based on the technical merits of the position. The Company recognizes interest and penalties if any, related to unrecognized tax benefits in income tax expenses. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(n)</td><td>Comprehensive Income or Loss</td></tr></table> Comprehensive income or loss includes net income and foreign currency translation adjustments. Comprehensive income or loss is reported in the statements of comprehensive income or loss. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(o)</td><td>Concentration of Credit Risk</td></tr></table> Financial instruments that potentially expose the Company to a significant concentration of credit risk consist primarily of cash and cash equivalents and other receivables. As of December 31, 2025 and 2024, substantially all of the Company’s cash and cash equivalents were deposited with financial institutions with high-credit ratings and quality. During the years ended December 31, 2025 and 2024, revenue amounting to $56,957 and $168,296 were generated from third parties, respectively; and $160,062 and $ 334,254 were generated from a related party (see Note 7), respectively. Details of customer who accounted for 10% or more of the Company’s total revenue for the years ended December 31, 2025 and 2024 are as follows: <table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_zssIFjUqKBbl" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Concentration of Risk)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of revenue concentration</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">% of total revenue</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">% of total revenue</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 32%; text-align: left">Customer A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="vertical-align: bottom; width: 13%; text-align: right">–*</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="vertical-align: bottom; width: 13%; text-align: right"><span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember_fKg_____zKV5DLbYFFbf" style="display: none" title="Percentage of total revenue">–*</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerAMember_zm9JYZt9lHI2" style="width: 13%; text-align: right" title="Revenue">74,727</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember_zkudTFp5rw52" title="Percentage of total revenue">14.9%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Customer B</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerBMember_z3idwJO9fNYi" style="border-bottom: Black 1pt solid; text-align: right">160,062</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp0_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember_zUHg7YkJdTmc" title="Percentage of total revenue">73.8%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerBMember_zvW4OOHu3e3l" style="border-bottom: Black 1pt solid; text-align: right">334,254</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp0_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember_z7tfQRGCpR71" title="Percentage of total revenue">66.5%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250101__20251231__srt--MajorCustomersAxis__custom--TotalCustomerMember_zOncZvCgEqk" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue">160,062</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__srt--MajorCustomersAxis__custom--TotalCustomerMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember_zUiApDnQt6h5" title="Percentage of total revenue">73.8%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240101__20241231__srt--MajorCustomersAxis__custom--TotalCustomerMember_zSoX0I0ciAWb" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue">408,981</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__srt--MajorCustomersAxis__custom--TotalCustomerMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember_zOxYzk0qUq9d" title="Percentage of total revenue">81.4%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td id="xdx_F04_zMYlxlYoinOk" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">*</td> <td id="xdx_F1F_z0WiH2sYzCs2" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%">Represented percentage less than 10%</td></tr> </table> Details of supplier who accounted for 10% or more of the Company’s total purchase for the years ended December 31, 2025 and 2024 are as follows: <table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SchedulesOfConcentrationOfRiskByRiskFactor1TextBlock_ztIatxCULBWd" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Supplier concentration)"> <tr style="vertical-align: bottom"> <td>Schedule of purchase concentration</td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">% of total purchase</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">% of total purchase</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 32%; text-align: left">Supplier A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--CostOfGoodsAndServicesSold_pp0p0_d0_c20250101__20251231__srt--MajorCustomersAxis__custom--SupplierAMember_zmBmBv9GG3Ch" style="width: 13%; text-align: right" title="Purchases">181,318</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__srt--MajorCustomersAxis__custom--SupplierAMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember_zDjZ6X9xmea6" title="Percentage of total purchases">100%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--CostOfGoodsAndServicesSold_pp0p0_c20240101__20241231__srt--MajorCustomersAxis__custom--SupplierAMember_zQivuvZKpKzg" style="width: 13%; text-align: right">444,641</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__srt--MajorCustomersAxis__custom--SupplierAMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember_z054gmqbOQ14" title="Percentage of total purchases">100.0%</td><td style="width: 1%; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px; font-size: 10pt">(p)</td> <td style="font-size: 10pt">Segment Information</td></tr> </table> We operate in a single operating segment and a single reporting segment. Our Chief Executive Officer serves as the chief operating decision maker ("CODM"). The CODM regularly reviews consolidated financial information to allocate resources and assess performance of the Company as a whole. The accounting policies of the reportable segment are the same as those described in the summary of significant accounting policies. The measure of segment profit or loss used by the CODM is consolidated net income (loss), which is consistent with the amount reported on the face of the consolidated statements of operations. The measure of segment assets is total consolidated assets, which is consistent with the amount reported on the consolidated balance sheets. Since we operate in one reportable segment and manage the business on a consolidated basis, all required financial information for the reportable segment is presented in the accompanying consolidated financial statements. There were no significant segment expenses regularly provided to the CODM that are not already included in the consolidated financial statements. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(q)</td><td style="text-align: justify">Recent Accounting Pronouncements</td></tr></table> In October 2023, the FASB issued ASU 2023-06, Disclosure Improvements — codification amendments in response to SEC’s disclosure Update and Simplification initiative which amend the disclosure or presentation requirements of codification subtopic 230-10 Statement of Cash Flows — Overall, 250-10 Accounting Changes and Error Corrections — Overall, 260-10 Earnings Per Share — Overall, 270-10 Interim Reporting — Overall, 440-10 Commitments — Overall, 470-10 Debt — Overall, 505-10 Equity — Overall, 815-10 Derivatives and Hedging — Overall, 860-30 Transfers and Servicing — Secured Borrowing and Collateral, 932-235 Extractive Activities — Oil and Gas — Notes to Financial Statements, 946-20 Financial Services — Investment Companies — Investment Company Activities, and 974-10 Real Estate — Real Estate Investment Trusts — Overall. Many of the amendments allow users to more easily compare entities subject to the SEC’s existing disclosures with those entities that were not previously subject to the SEC’s requirements. Also, the amendments align the requirements in the Codification with the SEC’s regulations. For entities subject to existing SEC disclosure requirements or those that must provide financial statements to the SEC for securities purposes without contractual transfer restrictions, the effective date aligns with the date when the SEC removes the related disclosure from Regulation S-X or Regulation S-K. Early adoption is not allowed. For all other entities, the amendments will be effective two years later from the date of the SEC’s removal. In November 2024, the FASB issued ASU 2024-03, Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses, which requires the disaggregation of certain expense captions into specified categories in disclosures within the notes to the consolidated financial statements to provide enhanced transparency into the expense captions presented on the face of the statement of income and comprehensive income. ASU 2024-03 is effective for annual reporting periods beginning after December 15, 2026, with early adoption permitted, and may be applied either prospectively or retrospectively to financial statements issued for reporting periods after the effective date of ASU 2024-03 or retrospectively to any or all prior periods presented in the financial statements. The Company is currently evaluating these new disclosure requirements and does not expect the adoption to have a material impact. In January 2025, the FASB issued ASU 2025-01, Clarifying the Effective Date of ASU 2024-03 (Subtopic 220-40). The ASU is effective concurrently with ASU 2024-03 for annual periods beginning after December 15, 2026 on a prospective basis. Early adoption is permitted. This ASU will result in aligned disclosure timing in the consolidated financial statements, once adopted. The Company is currently evaluating these new disclosure requirements and does not expect the adoption to have a material impact. . In July 2025, the FASB issued ASU 2025-05, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets (“ASU 2025-05”). ASU 2025-05 provides a practical expedient that all entities can use when estimating expected credit losses for current accounts receivable and current contract assets arising from transactions accounted for under ASC 606, Revenue from Contracts with Customers. Under this practical expedient, an entity is allowed to assume that the current conditions it has applied in determining credit loss allowances for current accounts receivable and current contract assets remain unchanged for the remaining life of those assets. ASU 2025-05 is effective for fiscal years beginning after December 15, 2025, and interim reporting periods in those years. Entities that elect the practical expedient and, if applicable, make the accounting policy election are required to apply the amendments prospectively. The Company is currently evaluating these new disclosure requirements and does not expect the adoption to have a material impact. In December 2025, the FASB issued ASU 2025-12, Codification Improvements ("ASU 2025-12"). ASU 2025-12 makes thirty-three incremental improvements to generally accepted accounting principles. ASU 2025-12 is effective for all entities for annual reporting periods beginning after December 15, 2026, and interim reporting periods within those annual reporting periods. The Company is currently evaluating these new disclosure requirements and does not expect the adoption to have a material impact. The Company has considered all other recently issued accounting pronouncements and does not believe the adoption of such pronouncements will have a material impact on its consolidated financial statements.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(a)</td><td>Basis of Presentation and Going Concern</td></tr></table> The accompanying consolidated financial statements include the balances and results of operations of the Company have been prepared pursuant to the rules and regulations of the U.S. Securities and Exchanges Commission (“SEC”) and in conformity with generally accepted accounting principles in the U.S. (“US GAAP”). The accompanying consolidated financial statements are presented on the basis that the Company is a going concern. The going concern assumption contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company incurred loss of $371,187 and had net cash used in operating activities of $449,137 for the year ended December 31, 2025. As of December 31, 2025, the Company had working deficit of $1,948,953 and an accumulated deficit of $2,072,573. These conditions raised substantial doubt about the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern will require the Company to obtain additional financing to fund its operations. In assessing the going concern, the board of directors has considered: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 2%"></td><td style="width: 3%">·</td><td style="text-align: justify; width: 95%">The Company will obtain financial support from the related parties.</td></tr> <tr style="vertical-align: top"> <td> </td><td> </td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td></td><td>·</td><td style="text-align: justify">The Company will accelerate the rollout of new business initiatives to revitalize its revenue generation capabilities. Specifically, the Company plans to enter into collaborative arrangements with affiliated entities to jointly develop and launch new cultural tourism projects.</td></tr></table> The Company cannot assure that it will be successful in obtaining adequate financial support from related parties or in achieving or maintaining profitability in the near term. The Company’s financial statements do not give effect to any adjustments relating to the carrying values and classification of assets and liabilities that would be necessary should the Company be unable to continue as a going concern.

-371187

-449137

1948953

-2072573

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(b)</td><td>Economic and Political Risks</td></tr></table> The Company’s operations are conducted in the PRC. Accordingly, the Company’s business, financial condition and results of operations may be influenced by the political, economic and legal environment in the PRC, and by the general state of the PRC economy. The Company’s operations in the PRC are subject to special considerations and significant risks not typically associated with companies in North America and Western Europe. These include risks associated with, among others, the political, economic and legal environment and foreign currency exchange. The Company’s results may be adversely affected by changes in the political and social conditions in the PRC, and by changes in government policies with respect to laws and regulations, anti-inflationary measures, currency conversion, remittances abroad, and rates and methods of taxation.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(c)</td><td>Use of Estimates</td></tr></table> The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, related disclosures of contingent liabilities at the balance sheet date, and revenue and expenses in the financial statements and accompanying notes. Significant accounting estimates reflected in the Company’s consolidated financial statements include economic lives and impairment of property, plant and equipment, impairment provision for inventories and allowance for expected credit losses. Actual results could differ from those estimates and such differences could affect the results of operations reported in future periods.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(d)</td><td>Cash and Cash Equivalents</td></tr></table> The Company considers all highly liquid investments purchased with original maturities of three months or less to be cash equivalents. All cash and cash equivalents relate to cash on hand and cash at bank deposited in bank accounts in mainland China at December 31, 2025 and 2024. The Renminbi is not freely convertible into foreign currencies. Under the PRC Foreign Exchange Control Regulations and Administration of Settlement, Sales and Payment of Foreign Exchange Regulations, the Company is permitted to exchange Renminbi for foreign currencies through banks that are authorized to conduct foreign exchange business.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px; font-size: 10pt">(e)</td> <td style="font-size: 10pt">Inventory, net</td></tr> </table> Inventories, primarily consisting of finished goods of ornament and adornment products, are stated at the lower of cost or net realizable value, with net realizable value represented by estimated selling prices in the ordinary course of business, less reasonably predictable costs of disposal and transportation. Cost of inventory is determined using the weighted average cost method. Adjustments are recorded to write down the cost of inventory to the estimated net realizable value due to slow-moving merchandise and damaged products, which is dependent upon factors such as historical and forecasted consumer demand. As of December 31, 2025, no inventory write-downs (provision for decline in value of inventories) were recorded.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(f)</td><td>Motor Vehicle</td></tr></table> The Company has one motor vehicle, which is stated at cost less accumulated depreciation and accumulated impairment losses. Cost represents the purchase price of the motor vehicle and other costs incurred to bring the motor vehicle into its existing use. Maintenance and repairs are charged to expense. Depreciation of the motor vehicle is provided using the straight-line method over the estimated useful lives of 5 years with 5% residual value.

P5Y

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(g)</td><td>Impairment of Long-Lived Assets</td></tr></table> The Company evaluates long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of long-lived assets in an asset group may not be fully recoverable. The Company evaluates the recoverability of the long-lived assets by comparing the carrying amount of the assets to the future undiscounted cash flows expected to result from the use of the assets and their eventual disposition. If the sum of the expected undiscounted cash flows is less than the carrying amount of the assets, the Company recognizes an impairment loss based on the excess of the carrying amount of the assets over their fair value.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(h)</td><td>Revenue Recognition</td></tr></table> The Company’s revenue recognition policy is compliant with ASC 606, Revenue from Contracts with Customers that revenue is recognized when a customer obtains control of promised goods and is recognized in an amount that reflects the consideration that the Company expects to receive in exchange for those goods. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The amount of revenue that is recorded reflects the consideration that the Company expects to receive in exchange for those goods. The Company applies the following five-step model in order to determine this amount: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(i)</td><td style="text-align: justify">identification of the goods and services in the contract;</td></tr> <tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(ii)</td><td style="text-align: justify">determination of whether the goods and services are performance obligations, including whether they are distinct in the context of the contract;</td></tr> <tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(iii)</td><td style="text-align: justify">measurement of the transaction price, including the constraint on variable consideration;</td></tr> <tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(iv)</td><td style="text-align: justify">allocation of the transaction price to the performance obligations; and</td></tr> <tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(v)</td><td style="text-align: justify">recognition of revenue when (or as) the Company satisfies each performance obligation.</td></tr></table> The Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. Once a contract is determined to be within the scope of ASC 606 at contract inception, the Company identifies a single performance obligation, which is the sale and delivery of self-designed ornament and adornment products. The Company recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when the performance obligation is satisfied or as it is satisfied. The Company recognizes revenue at a point in time when the control of the goods are transferred to the customer. The Company’s sales contracts include a one-month quality objection period, which is accounted for as a right of return and constitutes variable consideration. The Company estimates this variable consideration using the expected value method. Based on historical quality data and the zero returns, the Company has concluded that the expected returns are immaterial. Consequently, no refund liability is recorded, and the transaction price is not constrained at the time of revenue recognition. Contract liabilities consist of advance from customers related to cash received from customers for the future transfer of goods to customers. The balance of advance from customers represents unfulfilled performance obligations in the sales agreement, i.e. products that have not yet been delivered. Once the related products have been delivered, the amount in the advance from customers account is shifted to a revenue account. As of December 31, 2025, and 2024, the balance of advance from customers was $2,860 and $51,237, respectively. During the years ended December 31, 2025 and 2024, the Company recognized revenue of $51,237 and $142,889, respectively, that was included in the advance from customers balance at the beginning of each respective period. For all reporting periods, the Company has not disclosed the value of unsatisfied performance obligations for all product revenue contracts with an original expected length of one year or less, which is an optional exemption that is permitted under the adopted rules.

2860

51237

142889

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(i)</td><td>Foreign Currency Translation</td></tr></table> The Company’s reporting currency is the U.S. dollar and the functional currency is the Chinese Renminbi (“RMB”). All assets and liabilities are translated at exchange rates at the balance sheet date and revenue and expenses are translated at the average yearly exchange rates and equity is translated at historical exchange rates. Any translation adjustments resulting are not included in determining net income but are included in foreign exchange adjustments to other comprehensive income, a component of equity. Transactions in currencies other than the functional currencies during the year are converted into the applicable functional currencies at the applicable rates of exchange prevailing at the dates of the transactions. Exchange gains and losses are recognized in the statements of operations. The exchange rates utilized as follows: <table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--ScheduleOfIntercompanyForeignCurrencyBalancesTextBlock_zSww0W41XQFf" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Exchange Rates)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of exchange rates</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Year-end RMB exchange rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20251231__us-gaap--IntercompanyForeignCurrencyBalanceByDescriptionAxis__custom--PeriodEndMember_z1DituNptHNl" style="width: 13%; text-align: right" title="Exchange rate">6.99</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20240930__us-gaap--IntercompanyForeignCurrencyBalanceByDescriptionAxis__custom--PeriodEndMember_ztue4C1SPw87" style="width: 13%; text-align: right" title="Exchange rate">7.30</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Annual average RMB exchange rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20251231__us-gaap--IntercompanyForeignCurrencyBalanceByDescriptionAxis__custom--AnnualAverageMember_zE10V8N2x9md" style="text-align: right" title="Exchange rate">7.19</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20240930__us-gaap--IntercompanyForeignCurrencyBalanceByDescriptionAxis__custom--AnnualAverageMember_zYLxLSBS4IR" style="text-align: right" title="Exchange rate">7.19</td><td style="text-align: left"> </td></tr> </table> No representation is made that the RMB amounts could have been, or could be, converted into U.S. dollars at the rates used in translation.

<table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--ScheduleOfIntercompanyForeignCurrencyBalancesTextBlock_zSww0W41XQFf" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Exchange Rates)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of exchange rates</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Year-end RMB exchange rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20251231__us-gaap--IntercompanyForeignCurrencyBalanceByDescriptionAxis__custom--PeriodEndMember_z1DituNptHNl" style="width: 13%; text-align: right" title="Exchange rate">6.99</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20240930__us-gaap--IntercompanyForeignCurrencyBalanceByDescriptionAxis__custom--PeriodEndMember_ztue4C1SPw87" style="width: 13%; text-align: right" title="Exchange rate">7.30</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Annual average RMB exchange rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20251231__us-gaap--IntercompanyForeignCurrencyBalanceByDescriptionAxis__custom--AnnualAverageMember_zE10V8N2x9md" style="text-align: right" title="Exchange rate">7.19</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20240930__us-gaap--IntercompanyForeignCurrencyBalanceByDescriptionAxis__custom--AnnualAverageMember_zYLxLSBS4IR" style="text-align: right" title="Exchange rate">7.19</td><td style="text-align: left"> </td></tr> </table>

6.99

7.30

7.19

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(j)</td><td>Foreign Currency Risk</td></tr></table> The RMB is not a freely convertible currency. The State Administration for Foreign Exchange, under the authority of the People’s Bank of China, controls the conversion of the RMB into other currencies. The value of the RMB is subject to changes in central government policies and to international economic and political developments affecting supply and demand in the China Foreign Exchange Trading System market. All the Company’s cash and cash equivalents are in RMB.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(k)</td><td>Fair Value</td></tr></table> Fair value is the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact, and it considers assumptions that market participants would use when valuing the asset or liability. Authoritative literature provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The level in the hierarchy within which the fair value measurement in its entirety falls is based upon the lowest level of input that is significant to the fair value measurement as follows: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(l)</td><td>Fair Value of Financial Instruments</td></tr></table> The Company’s financial instruments consist primarily of cash and cash equivalents, other receivables, accounts payable, and other payables and accruals. The carrying amounts of these balances approximate their fair values due to the short-term maturities of these instruments.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(m)</td><td>Income Taxes</td></tr></table> Income tax expense comprises current and deferred taxation and is recognized in profit or loss except to the extent that it relates to items recognized directly in other comprehensive income or equity, in which case it is recognized directly in other comprehensive income or equity. Current tax is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively enacted at the reporting date and any adjustment to tax payable with respect to previous periods. The Company accounts for income taxes using the asset and liability approach. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax basis of assets and liabilities, net of operating loss carry forwards and credits, by applying enacted tax rates that will be in effect for the period in which the differences are expected to reverse. The effect on deferred taxes of a change in tax rates is recognized in the statements of operations in the period of change. The Company accounts for uncertain tax positions by reporting liability for unrecognized tax benefits resulting from uncertain tax positions taken or expected to be taken in a tax return. Tax benefits are recognized from uncertain tax positions when the Company believes that it is more likely than not that the tax position will be sustained on examination by the tax authorities based on the technical merits of the position. The Company recognizes interest and penalties if any, related to unrecognized tax benefits in income tax expenses.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(n)</td><td>Comprehensive Income or Loss</td></tr></table> Comprehensive income or loss includes net income and foreign currency translation adjustments. Comprehensive income or loss is reported in the statements of comprehensive income or loss.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(o)</td><td>Concentration of Credit Risk</td></tr></table> Financial instruments that potentially expose the Company to a significant concentration of credit risk consist primarily of cash and cash equivalents and other receivables. As of December 31, 2025 and 2024, substantially all of the Company’s cash and cash equivalents were deposited with financial institutions with high-credit ratings and quality. During the years ended December 31, 2025 and 2024, revenue amounting to $56,957 and $168,296 were generated from third parties, respectively; and $160,062 and $ 334,254 were generated from a related party (see Note 7), respectively. Details of customer who accounted for 10% or more of the Company’s total revenue for the years ended December 31, 2025 and 2024 are as follows: <table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_zssIFjUqKBbl" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Concentration of Risk)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of revenue concentration</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">% of total revenue</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">% of total revenue</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 32%; text-align: left">Customer A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="vertical-align: bottom; width: 13%; text-align: right">–*</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="vertical-align: bottom; width: 13%; text-align: right"><span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember_fKg_____zKV5DLbYFFbf" style="display: none" title="Percentage of total revenue">–*</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerAMember_zm9JYZt9lHI2" style="width: 13%; text-align: right" title="Revenue">74,727</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember_zkudTFp5rw52" title="Percentage of total revenue">14.9%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Customer B</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerBMember_z3idwJO9fNYi" style="border-bottom: Black 1pt solid; text-align: right">160,062</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp0_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember_zUHg7YkJdTmc" title="Percentage of total revenue">73.8%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerBMember_zvW4OOHu3e3l" style="border-bottom: Black 1pt solid; text-align: right">334,254</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp0_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember_z7tfQRGCpR71" title="Percentage of total revenue">66.5%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250101__20251231__srt--MajorCustomersAxis__custom--TotalCustomerMember_zOncZvCgEqk" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue">160,062</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__srt--MajorCustomersAxis__custom--TotalCustomerMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember_zUiApDnQt6h5" title="Percentage of total revenue">73.8%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240101__20241231__srt--MajorCustomersAxis__custom--TotalCustomerMember_zSoX0I0ciAWb" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue">408,981</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__srt--MajorCustomersAxis__custom--TotalCustomerMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember_zOxYzk0qUq9d" title="Percentage of total revenue">81.4%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td id="xdx_F04_zMYlxlYoinOk" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">*</td> <td id="xdx_F1F_z0WiH2sYzCs2" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%">Represented percentage less than 10%</td></tr> </table> Details of supplier who accounted for 10% or more of the Company’s total purchase for the years ended December 31, 2025 and 2024 are as follows: <table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SchedulesOfConcentrationOfRiskByRiskFactor1TextBlock_ztIatxCULBWd" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Supplier concentration)"> <tr style="vertical-align: bottom"> <td>Schedule of purchase concentration</td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">% of total purchase</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">% of total purchase</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 32%; text-align: left">Supplier A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--CostOfGoodsAndServicesSold_pp0p0_d0_c20250101__20251231__srt--MajorCustomersAxis__custom--SupplierAMember_zmBmBv9GG3Ch" style="width: 13%; text-align: right" title="Purchases">181,318</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__srt--MajorCustomersAxis__custom--SupplierAMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember_zDjZ6X9xmea6" title="Percentage of total purchases">100%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--CostOfGoodsAndServicesSold_pp0p0_c20240101__20241231__srt--MajorCustomersAxis__custom--SupplierAMember_zQivuvZKpKzg" style="width: 13%; text-align: right">444,641</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__srt--MajorCustomersAxis__custom--SupplierAMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember_z054gmqbOQ14" title="Percentage of total purchases">100.0%</td><td style="width: 1%; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px; font-size: 10pt">(p)</td> <td style="font-size: 10pt">Segment Information</td></tr> </table> We operate in a single operating segment and a single reporting segment. Our Chief Executive Officer serves as the chief operating decision maker ("CODM"). The CODM regularly reviews consolidated financial information to allocate resources and assess performance of the Company as a whole. The accounting policies of the reportable segment are the same as those described in the summary of significant accounting policies. The measure of segment profit or loss used by the CODM is consolidated net income (loss), which is consistent with the amount reported on the face of the consolidated statements of operations. The measure of segment assets is total consolidated assets, which is consistent with the amount reported on the consolidated balance sheets. Since we operate in one reportable segment and manage the business on a consolidated basis, all required financial information for the reportable segment is presented in the accompanying consolidated financial statements. There were no significant segment expenses regularly provided to the CODM that are not already included in the consolidated financial statements.

56957

168296

160062

334254

<table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_zssIFjUqKBbl" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Concentration of Risk)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of revenue concentration</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">% of total revenue</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">% of total revenue</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 32%; text-align: left">Customer A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="vertical-align: bottom; width: 13%; text-align: right">–*</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="vertical-align: bottom; width: 13%; text-align: right"><span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember_fKg_____zKV5DLbYFFbf" style="display: none" title="Percentage of total revenue">–*</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerAMember_zm9JYZt9lHI2" style="width: 13%; text-align: right" title="Revenue">74,727</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember_zkudTFp5rw52" title="Percentage of total revenue">14.9%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Customer B</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerBMember_z3idwJO9fNYi" style="border-bottom: Black 1pt solid; text-align: right">160,062</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp0_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember_zUHg7YkJdTmc" title="Percentage of total revenue">73.8%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerBMember_zvW4OOHu3e3l" style="border-bottom: Black 1pt solid; text-align: right">334,254</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp0_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember_z7tfQRGCpR71" title="Percentage of total revenue">66.5%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250101__20251231__srt--MajorCustomersAxis__custom--TotalCustomerMember_zOncZvCgEqk" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue">160,062</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__srt--MajorCustomersAxis__custom--TotalCustomerMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember_zUiApDnQt6h5" title="Percentage of total revenue">73.8%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20240101__20241231__srt--MajorCustomersAxis__custom--TotalCustomerMember_zSoX0I0ciAWb" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue">408,981</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__srt--MajorCustomersAxis__custom--TotalCustomerMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember_zOxYzk0qUq9d" title="Percentage of total revenue">81.4%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td id="xdx_F04_zMYlxlYoinOk" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">*</td> <td id="xdx_F1F_z0WiH2sYzCs2" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%">Represented percentage less than 10%</td></tr> </table>

74727

0.149

160062

0.738

334254

0.665

160062

0.738

408981

0.814

<table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SchedulesOfConcentrationOfRiskByRiskFactor1TextBlock_ztIatxCULBWd" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Supplier concentration)"> <tr style="vertical-align: bottom"> <td>Schedule of purchase concentration</td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">% of total purchase</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">% of total purchase</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 32%; text-align: left">Supplier A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--CostOfGoodsAndServicesSold_pp0p0_d0_c20250101__20251231__srt--MajorCustomersAxis__custom--SupplierAMember_zmBmBv9GG3Ch" style="width: 13%; text-align: right" title="Purchases">181,318</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__srt--MajorCustomersAxis__custom--SupplierAMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember_zDjZ6X9xmea6" title="Percentage of total purchases">100%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--CostOfGoodsAndServicesSold_pp0p0_c20240101__20241231__srt--MajorCustomersAxis__custom--SupplierAMember_zQivuvZKpKzg" style="width: 13%; text-align: right">444,641</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__srt--MajorCustomersAxis__custom--SupplierAMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember_z054gmqbOQ14" title="Percentage of total purchases">100.0%</td><td style="width: 1%; text-align: left"> </td></tr> </table>

181318

444641

1.000

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px; font-size: 10pt">(p)</td> <td style="font-size: 10pt">Segment Information</td></tr> </table> We operate in a single operating segment and a single reporting segment. Our Chief Executive Officer serves as the chief operating decision maker ("CODM"). The CODM regularly reviews consolidated financial information to allocate resources and assess performance of the Company as a whole. The accounting policies of the reportable segment are the same as those described in the summary of significant accounting policies. The measure of segment profit or loss used by the CODM is consolidated net income (loss), which is consistent with the amount reported on the face of the consolidated statements of operations. The measure of segment assets is total consolidated assets, which is consistent with the amount reported on the consolidated balance sheets. Since we operate in one reportable segment and manage the business on a consolidated basis, all required financial information for the reportable segment is presented in the accompanying consolidated financial statements. There were no significant segment expenses regularly provided to the CODM that are not already included in the consolidated financial statements.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(q)</td><td style="text-align: justify">Recent Accounting Pronouncements</td></tr></table> In October 2023, the FASB issued ASU 2023-06, Disclosure Improvements — codification amendments in response to SEC’s disclosure Update and Simplification initiative which amend the disclosure or presentation requirements of codification subtopic 230-10 Statement of Cash Flows — Overall, 250-10 Accounting Changes and Error Corrections — Overall, 260-10 Earnings Per Share — Overall, 270-10 Interim Reporting — Overall, 440-10 Commitments — Overall, 470-10 Debt — Overall, 505-10 Equity — Overall, 815-10 Derivatives and Hedging — Overall, 860-30 Transfers and Servicing — Secured Borrowing and Collateral, 932-235 Extractive Activities — Oil and Gas — Notes to Financial Statements, 946-20 Financial Services — Investment Companies — Investment Company Activities, and 974-10 Real Estate — Real Estate Investment Trusts — Overall. Many of the amendments allow users to more easily compare entities subject to the SEC’s existing disclosures with those entities that were not previously subject to the SEC’s requirements. Also, the amendments align the requirements in the Codification with the SEC’s regulations. For entities subject to existing SEC disclosure requirements or those that must provide financial statements to the SEC for securities purposes without contractual transfer restrictions, the effective date aligns with the date when the SEC removes the related disclosure from Regulation S-X or Regulation S-K. Early adoption is not allowed. For all other entities, the amendments will be effective two years later from the date of the SEC’s removal. In November 2024, the FASB issued ASU 2024-03, Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses, which requires the disaggregation of certain expense captions into specified categories in disclosures within the notes to the consolidated financial statements to provide enhanced transparency into the expense captions presented on the face of the statement of income and comprehensive income. ASU 2024-03 is effective for annual reporting periods beginning after December 15, 2026, with early adoption permitted, and may be applied either prospectively or retrospectively to financial statements issued for reporting periods after the effective date of ASU 2024-03 or retrospectively to any or all prior periods presented in the financial statements. The Company is currently evaluating these new disclosure requirements and does not expect the adoption to have a material impact. In January 2025, the FASB issued ASU 2025-01, Clarifying the Effective Date of ASU 2024-03 (Subtopic 220-40). The ASU is effective concurrently with ASU 2024-03 for annual periods beginning after December 15, 2026 on a prospective basis. Early adoption is permitted. This ASU will result in aligned disclosure timing in the consolidated financial statements, once adopted. The Company is currently evaluating these new disclosure requirements and does not expect the adoption to have a material impact. . In July 2025, the FASB issued ASU 2025-05, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets (“ASU 2025-05”). ASU 2025-05 provides a practical expedient that all entities can use when estimating expected credit losses for current accounts receivable and current contract assets arising from transactions accounted for under ASC 606, Revenue from Contracts with Customers. Under this practical expedient, an entity is allowed to assume that the current conditions it has applied in determining credit loss allowances for current accounts receivable and current contract assets remain unchanged for the remaining life of those assets. ASU 2025-05 is effective for fiscal years beginning after December 15, 2025, and interim reporting periods in those years. Entities that elect the practical expedient and, if applicable, make the accounting policy election are required to apply the amendments prospectively. The Company is currently evaluating these new disclosure requirements and does not expect the adoption to have a material impact. In December 2025, the FASB issued ASU 2025-12, Codification Improvements ("ASU 2025-12"). ASU 2025-12 makes thirty-three incremental improvements to generally accepted accounting principles. ASU 2025-12 is effective for all entities for annual reporting periods beginning after December 15, 2026, and interim reporting periods within those annual reporting periods. The Company is currently evaluating these new disclosure requirements and does not expect the adoption to have a material impact. The Company has considered all other recently issued accounting pronouncements and does not believe the adoption of such pronouncements will have a material impact on its consolidated financial statements.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">3.</td><td style="text-align: justify">INVENTORIES</td></tr></table> <table cellpadding="0" cellspacing="0" id="xdx_88F_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zhMq0wmKltq" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INVENTORIES (Details)"> <tr style="vertical-align: bottom"> <td>Schedule of inventories</td> <td> </td> <td colspan="2" id="xdx_495_20251231_zGSKiDX4Ojv3" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" id="xdx_494_20241231_zXAHWZ5qqab8" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center">As of December 31,</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2025</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2024</td> <td> </td></tr> <tr id="xdx_40F_eus-gaap--InventoryNet_iI_znQ7gTKgMCI6" style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 68%">Ornament and adornment products</td> <td style="width: 1%"> </td> <td style="border-bottom: black 2.25pt double; width: 1%">$</td> <td style="border-bottom: black 2.25pt double; width: 13%; text-align: right">1,387,852</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="border-bottom: black 2.25pt double; width: 1%">$</td> <td style="border-bottom: black 2.25pt double; width: 13%; text-align: right">1,303,273</td> <td style="width: 1%"> </td></tr> </table> No impairment provision for obsolete inventories was recorded for the years ended December 31, 2025 and 2024.

<table cellpadding="0" cellspacing="0" id="xdx_88F_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zhMq0wmKltq" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INVENTORIES (Details)"> <tr style="vertical-align: bottom"> <td>Schedule of inventories</td> <td> </td> <td colspan="2" id="xdx_495_20251231_zGSKiDX4Ojv3" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" id="xdx_494_20241231_zXAHWZ5qqab8" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center">As of December 31,</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2025</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2024</td> <td> </td></tr> <tr id="xdx_40F_eus-gaap--InventoryNet_iI_znQ7gTKgMCI6" style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 68%">Ornament and adornment products</td> <td style="width: 1%"> </td> <td style="border-bottom: black 2.25pt double; width: 1%">$</td> <td style="border-bottom: black 2.25pt double; width: 13%; text-align: right">1,387,852</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="border-bottom: black 2.25pt double; width: 1%">$</td> <td style="border-bottom: black 2.25pt double; width: 13%; text-align: right">1,303,273</td> <td style="width: 1%"> </td></tr> </table>

1387852

1303273

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">4.</td><td style="text-align: justify">ADVANCE TO SUPPLIERS</td></tr></table> Advance to suppliers mainly represents the amount that certain suppliers require the Company to pay in advance for the purchase of products or for the provision of services. Such advance is appropriated against future purchase orders or future services to be rendered. These advances are interest free, unsecured and short-term in nature.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">5.</td><td style="text-align: justify">MOTOR VEHICLE</td></tr></table> In April 2023, the Company purchased a motor vehicle for approximately $143,231 (RMB1,012,301). A motor vehicle is recorded at cost less accumulated depreciation. Gains or losses on disposals are reflected as gain or loss in the period of disposal. All ordinary repair and maintenance costs are expensed as incurred. Depreciation of a motor vehicle is computed using the straight-line method over the estimated useful lives of 5 years. Depreciation expense recorded for the year ended December 31, 2025 and 2024 was $26,760 and $26,748, respectively. As of December 31, 2025 net book value of a motor vehicle was $71,413.

143231

1012301

26760

26748

71413

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">6.</td><td style="text-align: justify">INCOME TAXES </td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(a)</td><td style="text-align: justify">Enterprise Income Tax (“EIT”)</td></tr></table> Tancheng Group Co., Ltd. was incorporated in the State of Nevada. Tancheng Group Co., Ltd. is an U.S. entity and is subject to the United States federal income tax. No provision for income taxes in the United States has been made as Tancheng Group Co., Ltd. had no United States taxable income for the years ended December 31, 2025 and 2024. Qiansui International was incorporated in the Cayman Islands. Under the current tax laws of Cayman Islands, Qiansui International is not subject to taxation. Qiansui HK was incorporated in Hong Kong and is subject to an income tax rate of 16.5% for taxable income generated from operations in Hong Kong. Qiansui Consulting and Qiansui Media were incorporated in the PRC and they are subject to profits tax rate at 25% for income generated and operation in the country. The Company operates its business through a subsidiary incorporated in the PRC which is subject to a corporate income tax rate of 25%. A reconciliation of the effective tax rates from 25% statutory tax rates for the years ended December 31, 2025 and 2024 is as follows: <table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zqLrTHggcDMa" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Effective tax rates)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of reconciliation of tax expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_49F_20250101__20251231_z7RUYWpPUS5i" style="text-align: center"> </td><td style="text-align: left"> </td> <td> </td> <td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_491_20240101__20241231_zvvop5wGIGdb" style="text-align: center"> </td><td style="text-align: left"> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="12" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">%</td> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">%</td> <td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_400_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zjctEZNthWDe" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 44%; text-align: left; padding-bottom: 1pt">Loss before tax</td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">(371,187</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">)</td> <td style="width: 1%"> </td> <td style="text-align: right; width: 10%"> </td> <td style="width: 1%"> </td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">(288,160</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">)</td> <td style="width: 1%"> </td> <td style="text-align: right; width: 10%"> </td> <td style="width: 1%"> </td></tr> <tr id="xdx_40A_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_hus-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_maITEBz2oK_zHlIhzpjgoXc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Computed expected benefits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(92,797</td><td style="text-align: left">)</td> <td> </td> <td style="text-align: right">(<span id="xdx_903_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20250101__20251231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zw3I8ZH81Eok" title="PRC statutory income tax rate">25.0%</td> <td>)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(72,040</td><td style="text-align: left">)</td> <td> </td> <td style="text-align: right">(<span id="xdx_90A_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20240101__20241231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zJLAOoeIy6t7" title="PRC statutory income tax rate">25.0%</td> <td>)</td></tr> <tr id="xdx_40B_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_maITEBz2oK_zxoP4gJHu76a" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Non-deductible expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">41,626</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: right">11.2%</td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40,722</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: right">14.1%</td> <td> </td></tr> <tr id="xdx_40D_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBz2oK_zgubXpWFTvK9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Change in valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,301</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: right">13.6%</td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,691</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: right">10.3%</td> <td> </td></tr> <tr id="xdx_40C_eus-gaap--IncomeTaxReconciliationPriorYearIncomeTaxes_maITEBz2oK_zitO36zhVYCk" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Tax effect on tax losses expired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">870</td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">0.2%</td> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,627</td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">0.6%</td> <td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_401_eus-gaap--IncomeTaxExpenseBenefit_d0_mtITEBz2oK_ztl2FAsetgya" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right">0.0%</td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right">0.0%</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> The full realization of the tax benefit associated with the losses carried forward depends predominantly upon the Company’s ability to generate taxable income during the carry-forward period. As of December 31, 2025 and 2024, the Company had deferred tax assets of $315,651 and $252,874 using the PRC statutory rate of 25%, respectively. As management of the Company believes that it is more likely than not that the benefit from the loss carried forwards will not be realized, the Company recorded a full valuation allowance of $(315,651) and $(252,874) for the years ended December 31, 2025 and 2024, respectively. There were no deferred tax liabilities as of December 31, 2025 and 2024. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(a)</td><td style="text-align: justify">Enterprise Income Tax (“EIT”) (cont.)</td></tr></table> As of December 31, 2025, net operating tax loss carried forward in the PRC was expected to expire as follows: <table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--SummaryOfOperatingLossCarryforwardsTextBlock_zjHKb0JDOam4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Net operating tax loss carried forward)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of net operating tax loss carried forward</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">As of December 31,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Tax loss carried forward</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--OperatingLossCarryforwards_iI_c20251231__us-gaap--TaxPeriodAxis__custom--TaxYear2026Member_zfB5wjwzEZik" style="width: 13%; text-align: right" title="Tax loss carried forward">1,344</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--OperatingLossCarryforwards_iI_c20251231__us-gaap--TaxPeriodAxis__custom--TaxYear2027Member_zbN22PblZm1j" style="text-align: right" title="Tax loss carried forward">890,393</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--OperatingLossCarryforwards_iI_c20251231__us-gaap--TaxPeriodAxis__custom--TaxYear2028Member_z2N05jjV5xwh" style="text-align: right" title="Tax loss carried forward">31,679</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2029</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--OperatingLossCarryforwards_iI_c20251231__us-gaap--TaxPeriodAxis__custom--TaxYear2029Member_z4uzJd3pM1rb" style="text-align: right" title="Tax loss carried forward">128,814</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">2030</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--OperatingLossCarryforwards_iI_c20251231__us-gaap--TaxPeriodAxis__custom--TaxYear2030Member_zzLLe9O400wa" style="border-bottom: Black 1pt solid; text-align: right" title="Tax loss carried forward">210,374</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--OperatingLossCarryforwards_iI_c20251231_z23sqBzgFMZ7" style="border-bottom: Black 2.5pt double; text-align: right" title="Tax loss carried forward">1,262,604</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. A valuation allowance is provided for deferred tax assets if it is more likely than not that these items will either expire before the Company is able to realize their benefits or that future deductibility is uncertain. The Company evaluates each uncertain tax position (including the potential application of interest and penalties) based on the technical merits, and measure the unrecognized benefits associated with the tax positions. As of December 31, 2025 and 2024, the Company did not have any significant unrecognized uncertain tax positions. (b) Value Added Tax (“VAT”) In accordance with the relevant taxation laws in the PRC, the normal VAT rate for small-scale VAT payers on domestic sales is 3%. In response to COVID-19, there are various VAT incentives, the Company was eligible for a reduced VAT rate of 1% until May 2023. Beginning June 2023, the Company was no longer qualified as a small-scale VAT payer and was subject to the normal VAT rate of 13% for the year ended December 31, 2025.

0.165

<table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zqLrTHggcDMa" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Effective tax rates)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of reconciliation of tax expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_49F_20250101__20251231_z7RUYWpPUS5i" style="text-align: center"> </td><td style="text-align: left"> </td> <td> </td> <td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_491_20240101__20241231_zvvop5wGIGdb" style="text-align: center"> </td><td style="text-align: left"> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="12" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">%</td> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">%</td> <td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_400_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zjctEZNthWDe" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 44%; text-align: left; padding-bottom: 1pt">Loss before tax</td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">(371,187</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">)</td> <td style="width: 1%"> </td> <td style="text-align: right; width: 10%"> </td> <td style="width: 1%"> </td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">(288,160</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">)</td> <td style="width: 1%"> </td> <td style="text-align: right; width: 10%"> </td> <td style="width: 1%"> </td></tr> <tr id="xdx_40A_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_hus-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_maITEBz2oK_zHlIhzpjgoXc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Computed expected benefits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(92,797</td><td style="text-align: left">)</td> <td> </td> <td style="text-align: right">(<span id="xdx_903_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20250101__20251231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zw3I8ZH81Eok" title="PRC statutory income tax rate">25.0%</td> <td>)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(72,040</td><td style="text-align: left">)</td> <td> </td> <td style="text-align: right">(<span id="xdx_90A_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20240101__20241231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zJLAOoeIy6t7" title="PRC statutory income tax rate">25.0%</td> <td>)</td></tr> <tr id="xdx_40B_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_maITEBz2oK_zxoP4gJHu76a" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Non-deductible expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">41,626</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: right">11.2%</td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40,722</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: right">14.1%</td> <td> </td></tr> <tr id="xdx_40D_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBz2oK_zgubXpWFTvK9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Change in valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,301</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: right">13.6%</td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,691</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: right">10.3%</td> <td> </td></tr> <tr id="xdx_40C_eus-gaap--IncomeTaxReconciliationPriorYearIncomeTaxes_maITEBz2oK_zitO36zhVYCk" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Tax effect on tax losses expired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">870</td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">0.2%</td> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,627</td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">0.6%</td> <td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_401_eus-gaap--IncomeTaxExpenseBenefit_d0_mtITEBz2oK_ztl2FAsetgya" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right">0.0%</td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right">0.0%</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>

-371187

-288160

-92797

0.250

-72040

0.250

41626

-0.112

40722

-0.141

50301

-0.136

29691

-0.103

870

-0.002

1627

-0.006

0.000

315651

252874

315651

252874

<table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--SummaryOfOperatingLossCarryforwardsTextBlock_zjHKb0JDOam4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Net operating tax loss carried forward)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of net operating tax loss carried forward</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">As of December 31,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Tax loss carried forward</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--OperatingLossCarryforwards_iI_c20251231__us-gaap--TaxPeriodAxis__custom--TaxYear2026Member_zfB5wjwzEZik" style="width: 13%; text-align: right" title="Tax loss carried forward">1,344</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--OperatingLossCarryforwards_iI_c20251231__us-gaap--TaxPeriodAxis__custom--TaxYear2027Member_zbN22PblZm1j" style="text-align: right" title="Tax loss carried forward">890,393</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--OperatingLossCarryforwards_iI_c20251231__us-gaap--TaxPeriodAxis__custom--TaxYear2028Member_z2N05jjV5xwh" style="text-align: right" title="Tax loss carried forward">31,679</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2029</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--OperatingLossCarryforwards_iI_c20251231__us-gaap--TaxPeriodAxis__custom--TaxYear2029Member_z4uzJd3pM1rb" style="text-align: right" title="Tax loss carried forward">128,814</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">2030</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--OperatingLossCarryforwards_iI_c20251231__us-gaap--TaxPeriodAxis__custom--TaxYear2030Member_zzLLe9O400wa" style="border-bottom: Black 1pt solid; text-align: right" title="Tax loss carried forward">210,374</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--OperatingLossCarryforwards_iI_c20251231_z23sqBzgFMZ7" style="border-bottom: Black 2.5pt double; text-align: right" title="Tax loss carried forward">1,262,604</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1344

890393

31679

128814

210374

1262604

0.01 0.13

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">7.</td><td style="text-align: justify">RELATED PARTIES TRANSACTIONS</td></tr></table> The table below sets forth the related parties and their relationships with the Company as of December 31, 2025 and 2024: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td style="border-bottom: black 1pt solid; vertical-align: top; width: 48%">Name of related parties</td> <td style="vertical-align: bottom; width: 4%"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; width: 48%; text-align: center">Relationship with the Company</td></tr> <tr style="background-color: rgb(238,238,238)"> <td style="vertical-align: top">Yu Yang (“Mr. Yang”)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom">Controlling shareholder</td></tr> <tr style="background-color: White"> <td style="vertical-align: top">Jiaocheng Xinmu Trade Co., Ltd</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom">Controlled by Mr. Yang</td></tr> <tr style="background-color: rgb(238,238,238)"> <td style="vertical-align: top">All Weather (Hainan) Network Sports Co., Ltd</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom">Controlled by Mr. Yang</td></tr> <tr style="background-color: White"> <td style="vertical-align: top">Taiyuan Tuohang Logistics Co., Ltd</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom">Controlled by Mr. Yang</td></tr> <tr style="background-color: rgb(238,238,238)"> <td style="vertical-align: top">Shanxi Xiliu Catering Management Co., Ltd</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom">Controlled by Mr. Yang</td></tr> <tr style="background-color: White"> <td style="vertical-align: top">Shanxi Qiansui Fighting Co., Ltd.</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom">Controlled by Mr. Yang</td></tr> </table> The related party balances and transactions as of and for the years ended December 31, 2025 and 2024 are as follows: Amounts due to related parties: <table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--ScheduleOfDueToRelatedPartiesTableTextBlock_zBM65pUZRIpe" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTIES TRANSACTIONS (Details - Due to related parties)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of amounts due to related parties</td><td> </td> <td style="text-align: right"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 59%; text-align: left">Yu Yang</td><td style="width: 2%"> </td> <td style="width: 5%; text-align: right">(a)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_ecustom--DueToRelatedPartiesCurrent1_iI_pp0p0_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--YuYangMember_fKGEp_zOkU0lzN7S57" style="width: 13%; text-align: right" title="Amounts due to related parties">607,712</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_ecustom--DueToRelatedPartiesCurrent1_iI_pp0p0_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--YuYangMember_fKGEp_z9faQ9wDB631" style="width: 13%; text-align: right" title="Amounts due to related parties">441,151</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Jiaocheng Xinmu Trade Co., Ltd</td><td> </td> <td style="text-align: right">(b)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--DueToRelatedPartiesCurrent1_iI_pp0p0_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JiaochengXinmuTradeCoLtdMember_fKGIp_zypgQC9MvHK9" style="text-align: right" title="Amounts due to related parties">2,442,543</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--DueToRelatedPartiesCurrent1_iI_pp0p0_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JiaochengXinmuTradeCoLtdMember_fKGIp_z17JPQxCmlYl" style="text-align: right" title="Amounts due to related parties">2,346,889</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Taiyuan Tuohang Logistics Co., Ltd</td><td> </td> <td style="text-align: right">(c)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--DueToRelatedPartiesCurrent1_iI_pp0p0_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TaiyuanTuohangLogisticsCoLtdMember_fKGMp_za3OEk3OASo2" style="text-align: right" title="Amounts due to related parties">280,086</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--DueToRelatedPartiesCurrent1_iI_pp0p0_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TaiyuanTuohangLogisticsCoLtdMember_fKGMp_z5TWkIx39NJk" style="text-align: right" title="Amounts due to related parties">117,324</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Shanxi Qiansui Fighting Co., Ltd.</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt">(c)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--DueToRelatedPartiesCurrent1_iI_pp0p0_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShanxiQiansuiFightingCoLtdMember_fKGMp_zJKTYQ3UpDn" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts due to related parties">52,194</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--DueToRelatedPartiesCurrent1_iI_pp0p0_d0_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShanxiQiansuiFightingCoLtdMember_fKGMp_z6jGh9g3vWWa" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts due to related parties">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: right; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_ecustom--DueToRelatedPartiesCurrent1_iI_pp0p0_c20251231_zMowb1lFj7c4" style="border-bottom: Black 2.5pt double; text-align: right" title="Amounts due to related parties">3,382,535</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_ecustom--DueToRelatedPartiesCurrent1_iI_pp0p0_c20241231_zPF5Zhv5slud" style="border-bottom: Black 2.5pt double; text-align: right" title="Amounts due to related parties">2,905,364</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td id="xdx_F04_zHBqHXY06j6e" style="width: 0.25in">(a)</td><td id="xdx_F15_zMwcmIW3c8Bl" style="text-align: justify">Amounts due to Yu Yang represent payments made to vendors on behalf of the Company for operational purposes. During the years ended December 31, 2025 and 2024, apart from the exchange differences arising from the translation of RMB balances into U.S. dollar at year-end exchange rates, Yu Yang had paid the operation and administration expenses on behalf of the Company in an aggregate amount of $<span id="xdx_90B_eus-gaap--ProceedsFromRelatedPartyDebt_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--YuYangMember__us-gaap--NatureOfExpenseAxis__custom--OperationAndAdministrationExpensesMember_zhjQnei4rk41" title="Proceeds from related party">166,375 and $<span id="xdx_902_eus-gaap--ProceedsFromRelatedPartyDebt_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--YuYangMember__us-gaap--NatureOfExpenseAxis__custom--OperationAndAdministrationExpensesMember_zCrGLtUpqQI1" title="Proceeds from related party">162,970, respectively.</td></tr> <tr style="vertical-align: top"> <td> </td><td> </td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="width: 0"></td><td id="xdx_F08_zcDuBRjSltDg" style="width: 0.25in">(b)</td><td id="xdx_F17_zG73zSgGfi2c" style="text-align: justify">Amounts due to Jiaocheng Xinmu Trade Co., Ltd (“Jiaocheng Xinmu”) represent operational advances to the Company. During the year ended December 31, 2024, no advances or repayments were made. On June 30, 2024, the Company, Shanxi Qiansui Fighting Co., Ltd. and Jiaocheng Xinmu executed a Netting Arrangement to offset related party balances, reducing the amount due to $2,346,889. During the year ended December 31, 2025, the Company received $197,273 from Jiaocheng Xinmu (excluding exchange differences). Following another Netting Arrangement on December 31, 2025, the amount due was reduced to $2,442,543.</td></tr> <tr style="vertical-align: top"> <td> </td><td> </td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="width: 0"></td><td id="xdx_F08_z6SjKwsupNwb" style="width: 0.25in">(c)</td><td id="xdx_F1A_z5zJ7eIaVek6" style="text-align: justify">Amounts due to Taiyuan Tuohang Logistics Co., Ltd and Shanxi Qiansui Fighting Co., Ltd. represent payments made on behalf of the Company for operational purposes.</td></tr></table> Related party transactions: During the years ended December 31, 2025 and 2024, there were advances, payments and settlements made between the related parties and the Company as described above. In addition, during the year ended December 31, 2025, the Company sold products to All Weather (Hainan) Network Sports Co., Ltd in aggregate amounts of $160,062.

<table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--ScheduleOfDueToRelatedPartiesTableTextBlock_zBM65pUZRIpe" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTIES TRANSACTIONS (Details - Due to related parties)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of amounts due to related parties</td><td> </td> <td style="text-align: right"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 59%; text-align: left">Yu Yang</td><td style="width: 2%"> </td> <td style="width: 5%; text-align: right">(a)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_ecustom--DueToRelatedPartiesCurrent1_iI_pp0p0_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--YuYangMember_fKGEp_zOkU0lzN7S57" style="width: 13%; text-align: right" title="Amounts due to related parties">607,712</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_ecustom--DueToRelatedPartiesCurrent1_iI_pp0p0_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--YuYangMember_fKGEp_z9faQ9wDB631" style="width: 13%; text-align: right" title="Amounts due to related parties">441,151</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Jiaocheng Xinmu Trade Co., Ltd</td><td> </td> <td style="text-align: right">(b)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--DueToRelatedPartiesCurrent1_iI_pp0p0_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JiaochengXinmuTradeCoLtdMember_fKGIp_zypgQC9MvHK9" style="text-align: right" title="Amounts due to related parties">2,442,543</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--DueToRelatedPartiesCurrent1_iI_pp0p0_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JiaochengXinmuTradeCoLtdMember_fKGIp_z17JPQxCmlYl" style="text-align: right" title="Amounts due to related parties">2,346,889</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Taiyuan Tuohang Logistics Co., Ltd</td><td> </td> <td style="text-align: right">(c)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--DueToRelatedPartiesCurrent1_iI_pp0p0_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TaiyuanTuohangLogisticsCoLtdMember_fKGMp_za3OEk3OASo2" style="text-align: right" title="Amounts due to related parties">280,086</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--DueToRelatedPartiesCurrent1_iI_pp0p0_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TaiyuanTuohangLogisticsCoLtdMember_fKGMp_z5TWkIx39NJk" style="text-align: right" title="Amounts due to related parties">117,324</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Shanxi Qiansui Fighting Co., Ltd.</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt">(c)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--DueToRelatedPartiesCurrent1_iI_pp0p0_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShanxiQiansuiFightingCoLtdMember_fKGMp_zJKTYQ3UpDn" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts due to related parties">52,194</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--DueToRelatedPartiesCurrent1_iI_pp0p0_d0_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShanxiQiansuiFightingCoLtdMember_fKGMp_z6jGh9g3vWWa" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts due to related parties">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: right; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_ecustom--DueToRelatedPartiesCurrent1_iI_pp0p0_c20251231_zMowb1lFj7c4" style="border-bottom: Black 2.5pt double; text-align: right" title="Amounts due to related parties">3,382,535</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_ecustom--DueToRelatedPartiesCurrent1_iI_pp0p0_c20241231_zPF5Zhv5slud" style="border-bottom: Black 2.5pt double; text-align: right" title="Amounts due to related parties">2,905,364</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td id="xdx_F04_zHBqHXY06j6e" style="width: 0.25in">(a)</td><td id="xdx_F15_zMwcmIW3c8Bl" style="text-align: justify">Amounts due to Yu Yang represent payments made to vendors on behalf of the Company for operational purposes. During the years ended December 31, 2025 and 2024, apart from the exchange differences arising from the translation of RMB balances into U.S. dollar at year-end exchange rates, Yu Yang had paid the operation and administration expenses on behalf of the Company in an aggregate amount of $<span id="xdx_90B_eus-gaap--ProceedsFromRelatedPartyDebt_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--YuYangMember__us-gaap--NatureOfExpenseAxis__custom--OperationAndAdministrationExpensesMember_zhjQnei4rk41" title="Proceeds from related party">166,375 and $<span id="xdx_902_eus-gaap--ProceedsFromRelatedPartyDebt_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--YuYangMember__us-gaap--NatureOfExpenseAxis__custom--OperationAndAdministrationExpensesMember_zCrGLtUpqQI1" title="Proceeds from related party">162,970, respectively.</td></tr> <tr style="vertical-align: top"> <td> </td><td> </td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="width: 0"></td><td id="xdx_F08_zcDuBRjSltDg" style="width: 0.25in">(b)</td><td id="xdx_F17_zG73zSgGfi2c" style="text-align: justify">Amounts due to Jiaocheng Xinmu Trade Co., Ltd (“Jiaocheng Xinmu”) represent operational advances to the Company. During the year ended December 31, 2024, no advances or repayments were made. On June 30, 2024, the Company, Shanxi Qiansui Fighting Co., Ltd. and Jiaocheng Xinmu executed a Netting Arrangement to offset related party balances, reducing the amount due to $2,346,889. During the year ended December 31, 2025, the Company received $197,273 from Jiaocheng Xinmu (excluding exchange differences). Following another Netting Arrangement on December 31, 2025, the amount due was reduced to $2,442,543.</td></tr> <tr style="vertical-align: top"> <td> </td><td> </td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="width: 0"></td><td id="xdx_F08_z6SjKwsupNwb" style="width: 0.25in">(c)</td><td id="xdx_F1A_z5zJ7eIaVek6" style="text-align: justify">Amounts due to Taiyuan Tuohang Logistics Co., Ltd and Shanxi Qiansui Fighting Co., Ltd. represent payments made on behalf of the Company for operational purposes.</td></tr></table> 607712 441151 2442543 2346889 280086 117324 52194 0 3382535 2905364

166375

162970

2442543

160062

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">8.</td><td style="text-align: justify">EQUITY</td></tr></table> Authorized Shares As of December 31, 2025 and 2024, the Company has 75,000,000 authorized ordinary shares, par value $0.001 per share. Ordinary Shares As of December 31, 2025 and 2024, the Company’s outstanding number of ordinary shares was 4,381,550. The Company did not issue any shares during the years ended December 31, 2025 and 2024.

75000000

0.001

4381550

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">9.</td><td style="text-align: justify">ADDITIONAL PAID IN CAPITAL</td></tr></table> On August 18, 2022, the former President of the Company, Olegas Tunevicius signed an Assignment, Assumption, and Indemnity Agreement to assume all liabilities and debts and obligations of Bigeon as of the Closing date of the Stock Purchase Agreement (Note 1). As of the Closing date, total liabilities amounting to $146,114 was assigned to Mr. Tunevicius and the Company account for this transaction as a capital contribution and an increase of additional paid-in capital from the original balance of $16,750 under shareholders’ equity. As of December 31, 2025 and 2024, the Company’s additional paid in capital was $162,864.

146114

16750

162864

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">10.</td><td style="text-align: justify">RESERVES</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(a)</td><td>Legal reserve</td></tr></table> Pursuant to the laws applicable to the PRC’s Foreign Investment Enterprises, the Company must make appropriations from after-tax profit to non-distributable reserve funds. Subject to certain cumulative limits, the general reserve requires annual appropriations of 10% of after-tax profits as determined under the PRC laws and regulations at each year-end until the balance reaches 50% of the PRC entity registered capital; the other reserve appropriations are at the Company’s discretion. These reserves can only be used for specific purposes of enterprise expansion and are not distributable as cash dividends. As of December 31, 2025 and 2024, the paid-up statutory reserve was $nil. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">(b)</td><td>Currency translation reserve</td></tr></table> The currency translation reserve represents translation differences arising from the translation of foreign currency financial statements into the Company’s reporting currency.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">11.</td><td style="text-align: justify">COMMITMENTS AND CONTINGENCIES</td></tr></table> As of December 31, 2025, the Company did not make any contractual obligations or arrangements that required a provision or disclosure in these consolidated financial statements.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.25in">12.</td><td style="text-align: justify">SUBSEQUENT EVENTS</td></tr></table> The Company has evaluated subsequent events from December 31, 2025 to the date the consolidated financial statements were issued and has determined that there are no items to disclose.

false false false false true true Represented percentage less than 10% Amounts due to Yu Yang represent payments made to vendors on behalf of the Company for operational purposes. During the years ended December 31, 2025 and 2024, apart from the exchange differences arising from the translation of RMB balances into U.S. dollar at year-end exchange rates, Yu Yang had paid the operation and administration expenses on behalf of the Company in an aggregate amount of $166,375 and $162,970, respectively. Amounts due to Jiaocheng Xinmu Trade Co., Ltd (“Jiaocheng Xinmu”) represent operational advances to the Company. During the year ended December 31, 2024, no advances or repayments were made. On June 30, 2024, the Company, Shanxi Qiansui Fighting Co., Ltd. and Jiaocheng Xinmu executed a Netting Arrangement to offset related party balances, reducing the amount due to $2,346,889. During the year ended December 31, 2025, the Company received $197,273 from Jiaocheng Xinmu (excluding exchange differences). Following another Netting Arrangement on December 31, 2025, the amount due was reduced to $2,442,543. Amounts due to Taiyuan Tuohang Logistics Co., Ltd and Shanxi Qiansui Fighting Co., Ltd. represent payments made on behalf of the Company for operational purposes.