v3.26.3
Consolidated Balance Sheet
Mar. 31, 2026
USD ($)
Dec. 31, 2025
USD ($)
Dec. 31, 2024
USD ($)
Current assets      
Cash   $ 459,809
Accounts receivable, net   1,093,598
Prepaid expenses and other current assets   175,520
Total current assets   4,832,294 812,966
Non-current assets      
Property and equipment, net   152,516
Intangible assets, net   15,182,121
Operating lease right-of-use assets   41,787
Deferred offering costs   30,528
Long-term investment   1,030,461
Total non-current assets   15,406,952 1,030,461
TOTAL ASSETS   20,239,246 1,843,427
Current liabilities      
Accounts payable   1,019,941
Convertible loans   555,805 316,558
Operating lease liabilities, current   25,787
Accrued expenses and other current liabilities $ 9,745 1,360,405
Total current liabilities   3,535,438 325,706
Non-current liabilities      
Operating lease liabilities, non-current   15,909
Deferred tax liabilities   1,665,036
Other non-current liabilities   71,090
Total non-current liabilities   4,947,079
TOTAL LIABILITIES 9,745 8,482,517 325,706
Commitments and contingencies (Note 19)  
EQUITY      
Ordinary shares (No par value, 50,000 shares authorized, 1,250 and 2,660 shares issued and outstanding as of December 31, 2024 and 2025, respectively) 1
Subscription receivable (1) (1,000) (1,000)
Additional paid-in capital   6,540,904 1,571,631
Accumulated deficit (9,745) 1,681,218 (57,806)
Accumulated other comprehensive income   95,402 4,896
Total Smart Kreate Group Limited (“SKG”)’s shareholders’ equity (9,745) 8,316,524 1,517,721
Non-controlling interests   3,440,205
Total equity (9,745) 11,756,729 1,517,721
TOTAL LIABILITIES AND EQUITY 20,239,246 1,843,427
Related Party [Member]      
Current assets      
Amounts due from related parties, net   3,103,367 812,966
Current liabilities      
Amounts due to related parties   573,500 9,148
Non-current liabilities      
Amounts due to related parties, non-current   $ 3,195,044