v3.26.3
Consolidated Statement of Cash Flows - USD ($)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Cash flows from operating activities:    
Net (loss)/income $ 157,644 $ (56,011)
Adjustments to reconcile net loss to net cash used in operating activities:    
Depreciation and amortization 683,924
Amortization of right-of-use assets 9,863
Reversal for credit losses (13)
Investment loss from equity method investment 98,938 42,988
Deferred tax liabilities (111,949)
Defined benefit costs 8,844
Gain on bargain purchase (1,789,560)
Amortization of Pre-completion debt discount 166,410  
Changes in operating assets and liabilities:    
Accounts receivable 1,034,483
Amounts due from related parties (1,462,078) (3,960)
Prepaid expenses and other current assets 256,614
Accounts payable 497,903
Amounts due to related parties (380) 9,106
Operating lease liabilities (8,843)
Accrued expenses and other current liabilities (167,114)
Net cash used in operating activities (625,314) (7,877)
Cash flows from investing activities:    
Purchase of property and equipment (9,916)
Net cash paid for asset acquisition (963,056)
Payment of investment deposit (615,148)
Interest free loan to a related party (107,112) (191,977)
Cash obtained from business acquisition 688,487
Net cash used in investing activities (391,597) (807,125)
Cash flows from financing activities:    
Repayment of loans from a related party 2,283
Proceeds from issuance of ordinary shares 499,457
Payment of deferred offering costs (30,480)
Proceeds from convertible loans 1,383,388 316,558
Net cash provided by financing activities 1,355,191 816,015
Effect of exchange rate changes 121,529 (1,013)
Net change in cash 459,809
Cash at beginning of the year
Cash at end of the year 459,809
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION    
Income tax paid
Interest paid 59,271
NON-CASH INVESTING AND FINANCING ACTIVITIES:    
Obtaining right-of-use assets in exchange for operating lease liabilities 51,665
Issuance of ordinary shares upon conversion of convertible loans 1,218,101
Acquisition of subsidiaries through issuance of ordinary shares, pre-completion loans and contingent consideration 5,012,354
Shares issued in connection with business and asset acquisitions 3,751,172
Share issuance in exchange of receivables 1,071,174
Receivables in exchange of investment in equity method investment $ 1,071,174