v3.26.1
ASSETS AND LIABILITIES RECOGNIZED THROUGH COMMON CONTROL AND PRIOR ACQUISITION (Tables)
 8 Months Ended
Mar. 31, 2026
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
SCHEDULE OF ASSETS AND LIABILITIES RECOGNIZED

The following table summarizes the carrying amounts of assets and liabilities recognized through the common-control transfer (excluding GW Reader):

 

Assets     
Investment in subsidiary  $1,285 
Cash and cash equivalents   10,154 
Other current assets   44,280 
Total assets acquired   55,719 
      
Liability     
Due to related parties  $(167,408)
Total liability assumed   (167,408)
Net liability recognized  $(111,689)
SUMMARIZES THE NET LIABILITIES RECOGNIZED THROUGH PRIOR ACQUISITION

The following table summarizes the net liabilities recognized through prior acquisition: 

 

      
Pre-acquisition accumulated deficits of GW Reader  $(334,512)
Goodwill from acquisition  293,498
Net liabilities recognized through prior acquisition  $(41,014)

 

Cash acquired from acquisition of subsidiaries     
      
Cash balance at the beginning of the period – Willing Read  $10,154 
Cash balance at the beginning of the period – GW Reader   19,533 
Cash acquired from acquisition of subsidiaries  $29,687