v3.26.1
Summary of Significant Accounting Policies (Tables)
3 Months Ended
Mar. 31, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Disaggregation of Revenue by Major Revenue Streams

For three months ended March 31, 2026 and 2025, the disaggregation of revenue by major revenue streams is as follows:

 

   Three months ended
March 31,
2026
   Three months ended
March 31,
2025
 
Product sales  $244,896    
-
 
Service revenue   772,652    263,638 
Total  $1,017,548    263,638 

 

   Three months ended
March 31,
2026
   Three months ended
March 31,
2025
 
Singapore  $826,536    10,486 
Taiwan   191,012    14,995 
Hong Kong   
-
    238,157 
   $1,017,548    263,638 
Schedule of the Differences Between Basic and Diluted Earnings per Common Share

The following is an analysis of the differences between basic and diluted earnings per common share. For the three months ended March 31, 2026 and 2025.

 

Net income/(loss)  $44,951    (12,802)
Weighted average shares outstanding   74,228,185    70,928,185 
Diluted effect of convertible preferred stocks   2,083,333    
-
 
Weighted average shares – diluted   76,311,518    70,928,185 
           
Earnings/(Loss) per share:          
Basic  $0.0006    (0.0002)
Diluted  $0.0006    (0.0002)
Schedule of Rates that Were Used in Creating the Condensed Consolidated Financial Statements

Rates that were used in creating the condensed consolidated financial statements:

 

    March 31,
2026
  March 31,
2025
Balance sheet items, except for equity accounts   AUD$1 = 0.6845USD   AUD$1 = 0.6235USD
Items in the statements of income and cash flows   AUD$1 = 0.6893USD    AUD$1 = 0.6228USD