v3.26.3
Summary of Significant Accounting Policies (Tables)
1 Months Ended 12 Months Ended
Mar. 31, 2026
Dec. 31, 2025
Accounting Policies [Abstract]    
Schedule of Currency Exchange Rates

 

   2024   2025 
   As of December 31, 
   2024   2025 
Balance sheet items, except for equity accounts          
Period end US$: HK$ exchange rate   7.7677    7.7833 

 

   2024   2025 
   For the years ended December 31, 
   2024   2025 
Items in the statements of operation and comprehensive loss, and statements of cash flows          
Average US$: HK$ exchange rate   7.8030    7.7956 
Schedule of Property, Plant and Equipment Estimated Life  

 

Categories  Estimated useful lives
Vehicles  1 to 5 years
Furniture and equipment  4 to 8 years
Leasehold improvements  The shorter of the remaining lease term and the useful life of the improvements
Schedule of Estimated Useful Lives by Intangible Assets  

Estimated useful lives by intangible asset classes are as follows:

 

Category   Estimated useful lives
Brand names   5 years
Customer list   5 years
Software   5 years
Schedule of Disaggregation of Revenue  

These criteria as they relate to each of the following major revenue generating activities are described below.

 

   2024   2025 
   For the years ended December 31, 
   2024   2025 
   US$   US$ 
Revenue:          
Logistic service   -    4,884,791 
Local logistic service   -    4,235,933 
Parcel consolidation and cross-border logistic services   -    648,858 
Logistics technology solutions services   -    122,840 
Total revenue   -    5,007,631 
Summary of Group Revenue Recognized  

The following table summarizes the Group’s revenues recognized at a point in time or over time:

 

   2024   2025 
   For the years ended December 31, 
   2024   2025 
   US$   US$ 
Timing of revenue recognition          
Over time   -    5,007,631 
Total revenue   -    5,007,631