v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
Schedule of expected useful life
   
    Expected useful life
Warehouse facilities   Over the shorter of 12 years or lease term
Equipment   3 years
Motor vehicle   3 years
     
Schedule of revenue by revenue major source
                               
     

Three Months Ended

June 30,

 

Six Months Ended

June 30,

Types of segments/revenue sources  Time of recognition  2026  2025  2026  2025
                
Supply chain segment:                       
Logistic service income  Point-in-time  $474,386   $461,342   $893,398   $750,112 
Warehousing service income  Over time   354,538    381,696    688,374    668,640 
Procurement income  Point-in-time   173,257    –    173,257    – 
       1,002,181    843,038    1,755,029    1,418,752 
                        
Financial segment:                       
Financial consulting income  Point-in-time   51,248    46,730    102,142    112,039 
Total revenues     $1,053,429   $889,768   $1,857,171   $1,530,791 
Schedule of translation rates
      
  

June 30,

2026

 

June 30,

2025

Period-end HKD:US$ exchange rate   0.1275    0.1274 
Average HKD:US$ exchange rate   0.1280    0.1283