v3.26.3
EARNINGS/(LOSS) PER SHARE (Tables)
 6 Months Ended 12 Months Ended
Jun. 30, 2026
Dec. 31, 2025
Dec. 31, 2025
SCHEDULE OF BASIC AND DILUTED EARNINGS LOSS PER ORDINARY SHARE

The net income per share presented in the statement of operations is based on the following:

 

SCHEDULE OF NET INCOME PER SHARE  

   For the
three months ended
June 30, 2026		   For the
Period from
June 24, 2025
(Inception) through
June 30, 2025		   For the
six months ended
June 30, 2026		 
   Redeemable
Ordinary Shares		   Non-redeemable
Ordinary Shares		   Redeemable
Ordinary Shares		   Non-redeemable
Ordinary Shares		   Redeemable
Ordinary Shares		   Non-redeemable
Ordinary Shares		 
Basic and diluted net income per ordinary share                              
Numerator:                              
Allocation of net income (loss)  $73,008   $20,401   $-   $(25,128)  $434,462    121,404 
Denominator:                              
Basic and diluted weighted average shares outstanding   6,900,000    1,928,100    -    1,725,000    6,900,000    1,928,100 
Basic and diluted net income per ordinary share  $0.01   $0.01   $-   $(0.01)  $0.06    0.06 

The net income per share presented in the statement of operations is based on the following:

 

SCHEDULE OF NET INCOME PER SHARE  

   For the
Period from
June 24, 2025
(Inception) through
December 31, 2025		 
   Redeemable Ordinary Shares   Non-redeemable Ordinary Shares 
Basic and diluted net income per ordinary share          
Numerator:          
Allocation of net income  $183,760   $132,749 
Denominator:          
Basic and diluted weighted average shares outstanding   2,450,526    1,770,262 
Basic and diluted net income per ordinary share  $0.07   $0.07 
  
CADV Ventures S.A [Member]      
SCHEDULE OF BASIC AND DILUTED EARNINGS LOSS PER ORDINARY 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)
SCHEDULE OF ACCOUNTS RECEIVABLE FROM A RELATED PARTY    

 

   As of
December 31,
2025		   As of
December 31,
2024		 
   US$   US$ 
Accounts receivable from a related party          
Mobilum Tech UAB  US$—   US$10,596 

   As of
December 31,
2025		   As of
December 31,
2024		 
   US$   US$ 
Prepayment to a related party          
Santochi Co.  US$—   US$45,870 
  

   As of
December 31,
2025		   As of
December 31,
2024		 
   US$   US$ 
Amount due from related parties          
WKM2  US$6,594   US$— 
Kogom   —    56,144 
Amount due from a related party  US$6,594   US$56,144 
  

   As of
December 31,
2025		   As of
December 31,
2024		 
   US$   US$ 
Amount due from a related party, non-current          
WKM Ltd  US$—   US$100,061 
  

   As of
December 31,
2025		   As of
December 31,
2024		 
   US$   US$ 
Account payable to related parties          
TTP Limited   19,130    5,938 
Santochi Co.   253    — 
Accounts payable to related parties  US$19,383   US$5,938 
  
   As of
December 31,
2025		   As of
December 31,
2024		 
   US$   US$ 
Amount due to related parties          
Mr. Kaszycki  US$8   US$875,326 
WKM2   —    70,537 
Amount due to a related party  US$8   US$945,863 
  
   For the year ended
December 31,
2025		   For the year ended
December 31,
2024		 
   US$   US$ 
Sales of service to related parties          
GPA S.A.   567,300    348,205 
Mobilum Tech UAB   147,869    186,216 
Sales of service to related parties  US$715,169   US$534,421 
           
Purchase of service from related parties          
TTP Limited   25,363    11,977 
Santochi Co.   78,914    47,268 
Purchase of service from related parties  US$104,277   US$59,245 
           
Purchase of research and development service from a related party          
TTP Limited  US$256,858   US$649,169 
           
Interest accrued from related parties          
WKM Ltd   3,031    2,606 
WKM2   99    118 
Interest accrued from related parties  US$3,130   US$2,724 
           
Interest accrued to a related party          
Mr. Kaszycki  US$25,680   US$43,448 
           
Advances/loans to related parties          
WKM Ltd   —    100,505 
WKM2   15,098    11,558 
Advances/loans to related parties  US$15,098   US$112,063 
           
Repayment from related parties          
Kogom   61,258    57,973 
WKM2   8,878    17,644 
TTP Limited   —    14,858 
WKM   112,208    — 
Repayment from related parties  US$182,344   US$90,475 
           
Advances from a related party          
WKM2  US$—   US$72,687 
           
Repayment to related parties          
WKM2   76,963    — 
Mr. Kaszycki   156,767    — 
Repayment to related parties  US$233,730   US$— 
 
Kukugan Invest [Member]      
SCHEDULE OF BASIC AND DILUTED EARNINGS LOSS PER ORDINARY 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 
    
SCHEDULE OF ACCOUNTS RECEIVABLE FROM A RELATED PARTY

 

  

Successor As of

June 30,

2026

 

Predecessor

As of

December 31,

2025

   US$  US$
Amount due from a related party          
WKM2  US$—   US$6,594 
  
  

As of

June 30,

2026

 

As of

December 31,

2025

   US$  US$
Amount due to a related party          
Mr. Kaszychi  US$—   US$8 
Amount due to related parties, non-current          
Handsfull  US$299,142   US$— 
Mr. Lin   49,401    — 
 Amount due to a related party   348,543    —