v3.26.1
Summary of Significant Accounting Policies (Tables)
 6 Months Ended
Jun. 30, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Disaggregation of Revenue by Major Revenue Streams

For three months and six month ended June 30, 2026 and 2025, the disaggregation of revenue by major revenue streams is as follows:

 

    Three months ended
June 30,
2026		     Three months ended
June 30,
2025		  
Product sales   $ 323,621       -  
Service revenue     721,488       190,025  
Total   $ 1,045,109       190,025  

 

    Six months ended
June 30,
2026		     Six months ended
June 30,
2025		  
Product sales   $ 568,517       -  
Service revenue     1,494,140       453,663  
Total   $ 2,062,657       453,663  

 

    Three months ended
June 30,
2026		     Three months ended
June 30,
2025		  
Singapore   $ 15,929       36,364  
Mainland China     318,901       -  
Taiwan     3,681       213  
Hong Kong     308,473       153,448  
Germany     271,582       -  
Australia     126,543       -  
    $ 1,045,109       190,025  

 

    Six months ended
June 30,
2026		     Six months ended
June 30,
2025		  
Singapore   $ 842,465       46,850  
Mainland China     318,901       -  
Taiwan     194,693       15,208  
Hong Kong     308,473       391,605  
Germany     271,582       -  
Australia     126,543       -  
    $ 2,062,657       453,663  

The Group recognizes revenue based on the location of the customer at the time of sale or service delivery.
Schedule of the Differences Between Basic and Diluted Earnings per Common Share

The following is an analysis of the differences between basic and diluted earnings per common share. For the three months ended June 30, 2026 and 2025.

 

Net loss   $ (49,833 )     (9,920 )
Weighted average shares outstanding     74,228,185       70,928,185  
Diluted effect of convertible preferred stocks     -       -  
Weighted average shares – diluted     74,228,185       70,928,185  
                 
Loss per share:                
Basic   $ (0.0007 )     (0.0001 )
Diluted   $ (0.0007 )     (0.0001 )

The following is an analysis of the differences between basic and diluted earnings per common share. For the six months ended June 30, 2026 and 2025.

 

Net loss   $ (4,882 )     (22,722 )
Weighted average shares outstanding     74,228,185       70,928,185  
Diluted effect of convertible preferred stocks     -       -  
Weighted average shares – diluted     74,228,185       70,928,185  
                 
Loss per share:                
Basic   $ (0.0001 )     (0.0003 )
Diluted   $ (0.0001 )     (0.0003 )
Schedule of Rates that Were Used in Creating the Condensed Consolidated Financial Statements

Rates that were used in creating the condensed consolidated financial statements:

 

    June 30,
2026		   June 30,
2025
Balance sheet items, except for equity accounts   AUD$1 = 0.7024USD   AUD$1 = 0.6495USD
Items in the statements of income and cash flows   AUD$1 = 0.7026USD   AUD$1 = 0.6316USD