v3.26.1
Consolidated Statements of Cash Flows - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Cash flows from operating activities    
Net income (loss) $ 1,059,288 $ (495,281)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities    
Depreciation and amortization expense 26,515 0
Shares issued for services or compensation 0 37,577
Changes in assets and liabilities    
(Increase) decrease in accounts receivable (1,105,165) 14,750
Decrease in other current receivables and prepayments 0 3,521
Increase in other receivables - related party 0 3,770
Increase (decrease) in accounts payable and accrued expenses 32,359 (1,168)
(Decrease) increase in bank overdraft (16,593) 16,109
Increase in interest payable – related party 6,262 0
Decrease in accrued liabilities - related party (5,446) (42,025)
Increase in taxes payable 56,008 0
Net cash provided by (used in) operating activities 53,228 (462,747)
Cash flows from investing activities    
Acquisition of intangible assets 0 (128,710)
Net cash used in investing activities 0 (128,710)
Cash flows from financing activities    
Proceeds from subscription receivables 0 258,946
Proceeds from exercise of stock options 0 123,081
(Repayment to) proceeds from related party advances (60,949) 330,140
Net cash (used in) provided by financing activities (60,949) 712,167
Net (decrease) increase of cash and cash equivalents (7,721) 120,710
Effect of foreign currency translation on cash and cash equivalents 14,839 (15,192)
Cash and cash equivalents – beginning 291,385 185,867
Cash and cash equivalents – ending 298,503 291,385
Supplementary cash flow information:    
Interest paid $ 7,394 $ 0