v3.26.1
GOODWILL (Tables)
8 Months Ended
Mar. 31, 2026
Intangible Asset, Goodwill and Other [Abstract]  
SCHEDULE OF GOODWILL CALCULATION

Goodwill represents the excess of the purchase consideration transferred over the fair value of the net assets acquired and liabilities assumed. The preliminary allocation of the purchase price is summarized as follows:

 

      
Cash and cash equivalents  $6,785 
Accounts receivable, net   640 
Prepayments   186 
Intangible asset, net   2,944 
Accrued expenses   (8,301)
Amount due to director   (251,522)
Deferred revenue   (44,230)
Adjustment for foreign exchange fluctuation   (2)
Fair value of GW Reader  $(293,500)
Fair value of consideration   2 
Goodwill  $(293,498)
SCHEDULE OF IMPAIRMENT TESTING FOR CASH GENERATING

   Scenario 1   Scenario 2   Scenario 3   Scenario 4 
Assumptions  Descriptions 
Revenue growth rate                    
Year 1   248%  248%   248%   248%
Year 2-5   48%   48%   48%   48%
EBIDA Margin                    
Year 1   0%   0%   0%   0%
Year 2-5   34%   35%   31%   28%
Discount rate   16.63% 
Terminal growth rate   2.5%