Income Tax (Tables)

3 Months Ended

Mar. 31, 2026

Income Tax Disclosure [Abstract]

Schedule of Taxation in the Statements of Income

Taxation in the statements of income represents:

		2026 (unaudited)				2025 (unaudited)
		Three months ended March 31
		2026 (unaudited)				2025 (unaudited)
Tax provision for the period:
Current		$	-			$	-
Deferred
● Federal statutory tax
- Deferred tax assets
- utilization of NOLs brought forward			74,671				106,389
- Deferred tax liabilities
- (reversal) recognition for the period			(2,530	)			7,985
Deferred tax assets Liabilities			72,141				114,374
● State of Florida tax
- Deferred tax assets
- utilization of NOLs brought forward			19,557				27,469
- Deferred tax liabilities
- (reversal) recognition for the period			(663	)			2,486
Deferred tax assets Liabilities			18,894				29,955

Total income tax expenses		$	91,035			$	144,329

Schedule of Reconciliation of Statutory Federal Income Tax Rate and Effective Income Tax Rate

A reconciliation of the effective income tax rates reflected in the accompanying unaudited condensed consolidated statements of income to the federal statutory rate of 21% for the three months ended March 31, 2026 and 2025 are as follows:

		2026 (unaudited)				2025 (unaudited)
		Three months ended March 31
		2026 (unaudited)				2025 (unaudited)

Federal statutory tax rate			21.0	%			21.0	%
Effect of state of Florida tax			(1.6	)%			7.3	%
State tax effect of jurisdictional mix*			(27.0	)%			6.9	%
Effect of British Virgin Islands tax			0.0	%			0.0	%
Permanent difference			(0.2	)%			0.0	%
Effective tax rate			(7.8	)%			35.2	%

*	It represents the effect on the consolidated effective tax rate from expenses incurred and taxable income generated by Florida operations. Nevada does not impose corporate income tax.

Schedule of Deferred Tax Assets and Liabilities

Significant components of the deferred tax assets and deferred tax liabilities are presented below:

		March 31, 2026 (unaudited)				December 31, 2025 (audited)
Deferred tax liabilities:
Accelerated depreciation
Federal statutory tax:
Beginning of the period/year		$	40,760			$	48,132
(Reversal) recognized during the period/year			(2,530	)			(7,372	)
End of the period/year			38,230				40,760
State of Florida tax:
Beginning of the period/year			10,037				11,982
(Reversal) recognized during the period/year			(663	)			(1,945	)
End of the period/year			9,374				10,037
Deferred tax liabilities		$	47,604			$	50,797

Deferred tax assets:
Net operating losses
Federal statutory tax:
Beginning of the period/year		$	251,827			$	186,759
Recognized during the period/year			-				65,068
Utilized during the period/year			(74,671	)			-
End of the period/year			177,156				251,827

State of Florida tax:
Beginning of the period/year		$	57,420				40,393
Recognized during the period/year			-				17,027
Utilized during the period/year			(19,557	)			-
End of the period/year			37,863				57,420

Less: valuation allowance			-				-
Deferred tax assets, net		$	215,019			$	309,247