v3.26.1
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
 6 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Cash flows from operating activities    
Net income $ 174,891 $ 114,778
Adjustments to reconcile net income to net cash provided by operating activities:    
Depreciation of property and equipment 136,038 98,886
Amortization of right-of use assets 79,898 59,758
Imputed interest expenses on operating lease liabilities 47,226 38,179
Non-cash interest on earn-out payable 80,615 118,942
Gain on disposal of property and equipment (5,151) 0
Gain on debt extinguishment 0 (170,000)
Change in operating assets and liabilities:    
Accounts receivable 178,499 (176,753)
Prepaid expenses and other current assets (44,328) 8,208
Accounts payable 11,229 35,828
Accrued liabilities and other payables (73,461) 64,621
Operating lease liabilities (109,295) (86,377)
Income tax payable 36,251 16,824
Net cash provided by operating activities 512,412 122,894
Cash flows from investing activities    
Purchases of property and equipment (1,020) (669,849)
Proceeds from disposal of property and equipment 19,200 0
Net cash provided by (used in) investing activities 18,180 (669,849)
Cash flows from financing activities    
Proceeds from private placements 350,000 0
Advance from director 64,204 420,228
Advance from shareholder 142,157 163,026
Repayment to director (936,756) (84,788)
Repayment to shareholder (237,111) (32,995)
Net cash (used in) provided by financing activities (617,506) 465,471
Effect of exchange rate on cash and cash equivalents (5,861) 23,779
Net change in cash and cash equivalents (92,775) (57,705)
Cash and cash equivalents at beginning of the period 762,322 322,426
Cash and cash equivalents at end of the period 669,547 264,721
Supplemental disclosure of cash flow information:    
Cash paid for income taxes 0 0
Cash paid for interest 0 0
Non-cash investing and financing activities:    
Shares issued to settle accrued consultancy fees $ 0 $ 565,746