v3.26.1
Segment Information
3 Months Ended
Mar. 31, 2026
Segment Information [Abstract]  
Segment Information

NOTE 13 — Segment Information

 

The Group operates in a single operating segment and has one reportable segment, which includes all activities related to export trading activities of various products, as well as the provision of marketing services, including digital marketing and offline advertising, and video production services. This determination is consistent with the condensed consolidated financial information regularly reviewed by the Group’s Chief Operating Decision Maker (“CODM”), who is the Group’s Chief Executive Officer.

 

The CODM evaluates performance and allocates resources based on condensed consolidated net profit or loss. Segment assets are reported on a condensed consolidated basis and are consistent with total assets presented in the condensed consolidated balance sheets.

 

   Three months ended
March 31,
2026
   Three months ended
March 31,
2025
 
Segment revenue  $1,017,548    263,638 
Less:          
Cost of service   (741,120)   (221,294)
Cost of products   (144,952)   
-
 
Wages, salaries & insurance   (22,933)   (17,008)
Lease expenses   (12,572)   (16,016)
Legal & professional fees   (16,982)   (17,935)
General expenses   (5,891)   (6,640)
Segment income/loss from operations  $73,098    (15,255)
Reconciliation:          
Foreign exchange gain   12,887    2,487 
Other expenses   (6)   (34)
Income tax expenses   (41,028)   
-
 
Net income/(loss) after taxes  $44,951    (12,802)