v3.26.1
Summary of Significant Accounting Policies (Tables)
 3 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
Schedule of Property and Equipment Estimated Useful Lives

Depreciation is calculated using the straight-line method based on the following estimated useful lives:

 

Depreciable land improvements   15 years
Building and recreational facilities   39 years
Properties improvements   5-7 years
Equipment, furniture and fixture   5-7 years
Schedule of Segment Information

The following table presents summary information of the Company’s 1single operating segment for the three months ended March 31, 2026 and 2025, respectively:

 

       
   For the Three Months Ended 
   March 31, 
   2026
(unaudited)		   2025
(unaudited)		 
Measure of profit or loss          
           
Revenue   1,469,378    1,328,371 
           
Reconciliation to net (loss) income before taxes          
           
Operating costs:          
Golf operating costs (exclusive of depreciation and salaries and benefits shown separately below)   395,808    323,259 
Cost of food and beverage sales (exclusive of depreciation and salaries and benefits shown separately below)   67,472    65,882 
Cost of merchandise sales (exclusive of depreciation and salaries and benefits shown separately below)   29,873    23,298 
           
Salaries and benefits   1,316,175    273,987 
Depreciation   63,750    50,784 
Other general and administration expenses*   1,055,286    238,124 
Total operating costs   2,928,364    975,334 
           
Other reconciliation items          
Interest expense   -    (4,491)
Interest income from convertible note   49,315    - 
Other income   240,807    61,995 
Total other income, net   290,122    57,504 
           
(Loss) income before income tax   (1,168,864)   410,541 
           
Income tax expenses   91,035    144,329 
           
Net (Loss) Income   (1,259,899)   266,212 

 

       
   For the Three Months Ended 
   March 31, 
  

2026

(unaudited)

  

2025

(unaudited)

 
Breakdown of other income:          
Dividend income from money market accounts   167,942    44,606 
Bank interest income   55,747    1,944 
Credit card/customer service charges   14,615    15,445 
Other miscellaneous income   2,503    - 
Other Income   240,807    61,995 

 

 

  

As of

March 31,

  

As of

December 31,

 
   2026
(unaudited)		   2025
(audited)		 
Other segment disclosures          
Total Assets   43,108,317    34,751,338 

 

* Other general and administrative expenses included legal and professional fees, insurance, rental expenses, bank and credit cards charges, travelling expenses, stock-based compensation and office expenses and etc..