v3.26.1
SUBSIDIARIES (Details)
 3 Months Ended
Mar. 31, 2026
Dec. 31, 2025
Mar. 28, 2025
Modu Link Investment Limited [Member]      
DisclosureLineElements [Line Items]      
Place of Incorporation [1] British Virgin Islands    
Ownership/Control interest 100.00% [1] 100.00% [1] 100.00%
Principal activities [1] Holding company    
Modu Link Corporation Limited [Member]      
DisclosureLineElements [Line Items]      
Place of Incorporation [2] Hong Kong    
Ownership/Control interest [2] 100.00% 100.00%  
Principal activities [2] Holding company and provision of intergroup management services    
Zenith Integrated Modular Limited [Member]      
DisclosureLineElements [Line Items]      
Place of Incorporation [3] Hong Kong    
Ownership/Control interest [3] 100.00% 100.00%  
Principal activities [3] Provision of construction and engineering services    
Zenith AY Modular Buildings Company Limited [Member]      
DisclosureLineElements [Line Items]      
Place of Incorporation [4] Hong Kong    
Ownership/Control interest [4] 100.00% 100.00%  
Principal activities [4],[5] Provision of project management services in overseas    
Modu Link Inn Tech Limited [Member]      
DisclosureLineElements [Line Items]      
Place of Incorporation [6] Hong Kong    
Ownership/Control interest [6] 100.00% 100.00%  
Principal activities [6] Provision of technology management services    
Modu Link Inno Tech Company Limited [Member]      
DisclosureLineElements [Line Items]      
Place of Incorporation [7] Australia    
Ownership/Control interest [7] 80.00% 80.00%  
Principal activities [7] Provision of AI healthcare and smart living solutions    
[1] ModuLink Investment Limited was incorporated on March 13, 2025 in the British Virgin Islands.
[2] ModuLink Corporation Limited was incorporated on June 26, 2024 in Hong Kong.
[3] ZIML was incorporated on August 13, 2021, as a wholly owned subsidiary of a Hong Kong limited company, which was beneficially held by Anthony Hin Wah TAM (“Mr. TAM”), a major shareholder, director and chairman of the Company. On August 1, 2024, a share swap agreement was executed among ZIML, MCL, the Hong Kong entity held by Mr. TAM, and two other major shareholders of MIL. Pursuant to this agreement, Mr. TAM exchanged his entire ultimate shareholding in ZIML for a 50% equity interest in MCL prior to private placements to other shareholders. After the transaction, ZIML became the wholly-owned subsidiary of MCL.
[4] ZAMBCL was incorporated on March 4, 2024, and was jointly owned by a Hong Kong company, which was beneficially held by Sai Kit AU-YEUNG (“Mr. AU-YEUNG”) (70%) and ZIML (30%). Mr. AU-YEUNG is also a major shareholder, director and chief financial officer of the Company. On August 1, 2024, a share swap agreement was signed among ZAMBCL, MCL, ZIML, Mr. AU YEUNG and his company. Pursuant to this agreement, Mr. AU-YEUNG transferred his 70% shareholding in ZAMBCL in exchange for a 25% equity interest in MCL prior to private placements to other shareholders. After the transaction, ZAMBCL became the wholly-owned subsidiary of ZIML.
[5] ZAMBCL has not commenced business during the three months ended March 31, 2026.
[6] MITL was incorporated on December 17, 2021, and was jointly owned a Hong Kong limited company, which was beneficially held by Wah FU (“Mr. FU”) (40%) and ZIML (60%). Mr. FU is a major shareholder, director and chief executive officer of the Company. On August 1, 2024, a share swap agreement was executed among MITL, MCL, ZIML, Mr. FU and his company. Pursuant to this agreement, Mr. FU exchanged his 40% shareholding in MITL for a 25% equity interest in MCL prior to private placements to other shareholders. After the transaction, MITL became the wholly-owned subsidiary of ZIML.
[7] MIPL was incorporated on September 15, 2025 and has not commenced business during the three months ended March 31, 2026.