v3.26.1
COMMON CONTROL TRANSACTIONS (Tables)
 6 Months Ended
Jun. 30, 2026
Common Control Transactions  
SCHEDULE OF CARRYING AMOUNTS OF ASSETS ACQUIRED AND LIABILITIES ASSUMED

The following table summarizes the carrying amounts of the assets acquired and liabilities assumed on the transfer date:

 

   April 1, 2026 
Carrying amounts of assets acquired     
Cash and cash equivalents  $899,745 
Accounts receivable   217,367 
Contract Assets   131,716 
Prepaid expenses - others   10,841 
Property, Plant, and Equipment   1,289,298 
Goodwill   215,000 
Total Assets Acquired   2,763,967 
Accounts payable and accrued liabilities   401,668 
Deferred revenue   817,515 
Notes-Payable Related Party, net   240,000 
Total Liabilities Assumed   1,459,183 
Total Equity Assumed  $1,304,784 
SCHEDULE OF RECONCILE THE COMPANY’S PREVIOUSLY REPORTED REVENUE, NET INCOME, AND EQUITY

The following tables reconcile the Company’s previously reported revenue, net income, and equity to the retrospectively recast financial statements reflecting the historical financial information for RPD for the periods presented.

 

   AGIG Previously Reported   RPD   AGIG As Adjusted 
   Three Month Ended June 30,2025 
   AGIG Previously Reported   RPD   AGIG As Adjusted 
Revenue  $-   $483,627   $483,627 
Net loss  $(1,110,324)  $(835,015)  $(1,945,339)

 

   AGIG Previously Reported   RPD   AGIG As Adjusted 
   Six Month Ended June 30,2025 
   AGIG Previously Reported   RPD   AGIG As Adjusted 
Revenue  $-   $483,627   $483,627 
Net loss  $(2,118,564)  $(835,015)  $(2,953,579)

 

   AGIG Previously Reported   RPD   AGIG As Adjusted 
   As of December 31, 2025 
   AGIG Previously Reported   RPD   AGIG As Adjusted 
Total Equity  $19,014,417   $1,563,209   $20,577,626