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EARNINGS/(LOSS) PER SHARE
 6 Months Ended 12 Months Ended
Jun. 30, 2026
Dec. 31, 2025
CADV Ventures S.A [Member]    
EARNINGS/(LOSS) PER SHARE  

10. Earnings/(loss) Per Share

Basic and diluted earnings/(loss) per ordinary share for each of the year presented is calculated as follows:

 SCHEDULE OF BASIC AND DILUTED EARNINGS LOSS PER ORDINARY SHARE

   2025   2024 
   For the years ended
December 31,		 
   2025   2024 
   US$   US$ 
Numerators        
Net income/(loss)   110,132    (502,769)
           
Denominators          
Weighted average number of Ordinary Shares outstanding-Basic and diluted*   3,892,467    3,200,050 
Net income/(loss) per Ordinary Share-Basic and diluted*   0.03    (0.16)

 

Potential ordinary shares that have an anti-dilutive effect (i.e., those that increase earnings per share or decrease loss per share) are excluded from the calculation of diluted earnings per share. For the years ended December 31, 2025 and 2024, the Company had no dilutive shares.

 
Kukugan Invest [Member]    
EARNINGS/(LOSS) PER SHARE

10. (Loss) earnings Per Share

 

Basic and diluted (loss) earnings per ordinary share for each of the period presented is calculated as follows:

 

        
   Successor    Predecessor
  

For the period from

January 6 through

June 30,

   

For the period from

January 1

through 5,

 

For the six

months ended

June 30,

   2026    2026  2025
   US$    US$  US$
Numerators           
Net (loss) income   (105,668)     (333)   190,747 
Denominators                 
Weighted average number of Ordinary Shares outstanding-Basic and diluted*   100,000      22,640,989    3,200,050 
Net (loss) income per Ordinary Share-Basic and diluted*   (1.06)     (0.00)   0.05 

 

Potential ordinary shares that have an anti-dilutive effect (i.e., those that increase earnings per share or decrease loss per share) are excluded from the calculation of diluted earnings per share. For the Successor period from January 6 through June 30, 2026 and for the Predecessor periods from January 1 through January 5, 2026 and for the six months ended June 30, 2025, the Company had no dilutive shares.