v3.26.1
DERIVATIVES FINANCIAL INSTRUMENTS (Tables)
12 Months Ended
Dec. 31, 2025
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
SCHEDULE OF DERIVATIVE INSTRUMENTS IN CONSOLIDATED AND COMBINED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME

 

   Contract notional   Fair value 
As of December 31, 2025  amount   Assets   Liabilities 
Derivatives not held for hedging:               
- Currency forwards  $126,231,800   $-   $74,765 
SCHEDULE OF DERIVATIVE INSTRUMENTS

The net fair values of the derivatives as of December 31, 2024 and 2025 are denominated in the following currencies:

 

       
   As of December 31, 
   2024   2025 
Chinese Yuan  $-   $143,631 
Sterling Pound   -    (133,674)
Euro   -    (84,722)
Derivative, fair value  $-   $(74,765)