v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
3 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
SCHEDULE OF FOREIGN CURRENCY TRANSLATION

For the three months ended March 31, 2026, the Company used the following exchange rates for its Vietnam subsidiary:

 

Period ended March 31, 2026          
Balance sheet, except for equity accounts  26,237    VND to $1 USD 
Income statement and cash flows  26,167    VND to $1 USD 
Balance sheet, except for equity accounts   7.2606       RMB to $1 USD  
Income statement and cash flows   7.2757       RMB to $1 USD  
 
SCHEDULE OF REVENUE

The Company generated revenues of $1,184,616 and $1,792,525 for the three months ended March 31, 2026 and 2025, respectively.

 

   2026   2025 
   Three months ended 
   March 31, 
   2026   2025 
Revenues        
Product revenue  $102,018   $1,221,803 
Product revenue - related party   136,548    134 
Revenue share - related party   756,008    570,588 
Intelligent Information Service - related party   157,382    - 
AI Service Sharing - related party   32,660    - 
Total revenues  $1,184,616   $1,792,525 
SCHEDULE OF EARNINGS PER SHARE BASIC AND DILUTED

Basic and diluted earnings per share were calculated as follows:

 

  

Three Months Ended

March 31, 2026

   

Three Months Ended

March 31, 2025

 
Basic earnings per share:             
Net income (loss)  $145,601    $ (77,177 )
Less: income allocated to participating securities  $

(28,816

)   $ -  
Net income (loss) allocated to common stockholders  $

116,785

    $ (77,177 )
Weighted-average shares outstanding – basic   22,596,196      18,000,000  
Earnings per share – basic  $0.01    $ (0.00 )
Diluted earnings per share        
Net income (loss)  $145,601   $(77,177)
Weighted-average shares outstanding – diluted   24,810,555    18,000,000 
Earnings per share – diluted  $0.01   $(0.00)
SCHEDULE OF PREVIOUSLY REPORTED CONSOLIDATED BALANCE SHEET

The impact of the revision to record the omitted professional fee accruals on the Company’s previously reported consolidated balance sheet as of December 31, 2025 was as follows:

 

   As Previously Reported   Adjustment   As Revised 
Accrued and other liabilities  $592,822   $109,022   $701,844 
Accumulated deficit  $(27,229,088)  $(109,022)  $(27,338,110)