v3.26.1
Summary of Significant Accounting Policies (Tables)
 6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
Schedule of Property and Equipment Estimated Useful Lives

Depreciation is calculated using the straight-line method based on the following estimated useful lives:

 

Depreciable land improvements   15 years 
Building and recreational facilities   39 years 
Properties improvements   5-7 years 
Equipment, furniture and fixture   5-7 years 
Schedule of Segment Information

The following table presents summary information of the Company’s single segment for the three months and six months ended June 30, 2026 and 2025, respectively:

 

                 
  

For the Three Months Ended

June 30,

  

For the Six Months Ended

June 30,

 
   2026   2025   2026   2025 
   (Unaudited)   (Unaudited)   (Unaudited)   (Unaudited) 
                 
Revenue   708,458    602,232    2,177,836    1,930,603 
                     
Reconciliation to net (loss) income before taxes                    
                     
Operating costs:                    
Golf operating costs (exclusive of depreciation and salaries and benefits shown separately below)   381,023    326,232    776,831    649,491 
Cost of food and beverage sales (exclusive of depreciation and salaries and benefits shown separately below)   47,434    59,162    114,906    125,044 
Cost of merchandise sales (exclusive of depreciation and salaries and benefits shown separately below)   14,634    12,671    44,507    35,969 
Salaries and benefits   266,603    248,953    1,582,778    522,940 
Depreciation   63,836    52,013    127,586    102,797 
Other general and administration expenses*   698,397    329,704    1,753,683    567,828 
Total operating costs   1,471,927    1,028,735    4,400,291    2,004,069 
Measure of segment profit or loss :                
                 
Loss from operations   (763,469)   (426,503)   (2,222,455)   (73,466)
                     
Other reconciliation items                    
Interest expense   -    -    -    (4,491)
Interest income from investment in convertible note   498,630    -    547,945    - 
Other income   149,613    83,724    390,420    145,719 
 Total other income, net   648,243    83,724    938,365    141,228 
                     
(Loss) income before income tax   (115,226)   (342,779)   (1,284,090)   67,762 
                     
Income tax (benefits) expenses   (75,964)   (53,518)   15,071    90,811 
                     
Net Loss   (39,262)   (289,261)   (1,299,161)   (23,049)

 

   2026   2025   2026   2025 
  

For the Three Months Ended

June 30,

  

For the Six Months Ended

June 30,

 
   2026   2025   2026   2025 
   (Unaudited)   (Unaudited)   (Unaudited)   (Unaudited) 
Breakdown of other income:                
Dividend income from money market accounts   85,460    75,302    253,402    119,908 
Bank interest income   60,068    4,377    115,815    6,321 
Credit card/customer service charges   4,085    4,045    18,700    19,490 
Other miscellaneous income   -    -    2,503    - 
                     
Other Income   149,613    83,724    390,420    145,719 

 

   June 30,   December 31, 
   2026   2025 
    (Unaudited)    (Audited) 
Other segment disclosures          
Total Assets   48,093,598    34,751,338 

 

* Other general and administrative expenses included legal and professional fees, insurance, rental expenses, bank and credit cards charges, travelling expenses, and office expenses and etc..