March 31, 2026

March 31, 2025

Eight Months Ended

March 31, 2026

March 31, 2025

(Unaudited)

CASH FLOWS FROM OPERATING ACTIVITIES

Net loss

$

(67,368

)

$

(17,309

)

Change in operating assets and liabilities:

Accounts receivable

1

-

Inventories

-

2,527

Prepayment

(5,093

)

4,990

Amount due to related parties

-

21,200

Deferred revenue

(1,931

)

-

Other payables and accrued liabilities

15,684

(7,500

)

Net cash flows (used in)/generate from operating activities

(58,707

)

3,908

CASH FLOWS FROM INVESTING ACTIVITY:

Cash acquired from acquisition of subsidiaries

29,687

-

Net cash from investing activity

29,687

-

CASH FLOWS FROM FINANCING ACTIVITY

Advance from related parties

40,953

-

Net cash from financing activity

40,953

-

Effect of exchange rate changes in cash and cash equivalent

646

-

Net change in cash and cash equivalents

12,579

3,908

Cash and cash equivalents, beginning of period

3,088

19,421

CASH AND CASH EQUIVALENTS, END OF PERIOD

$

15,667

$

23,329