v3.26.3
Summary of significant accounting policies (Tables)
 6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
Schedule of foreign currency exchange rates

Translation of foreign currencies into US$1 have been made at the following exchange rates for the respective periods:

 

  

As of

June 30, 2026

  

As of

December 31, 2025

 
Period-end SGD: US$1 exchange rate   1.29    1.29 
Period-end MYR: US$1 exchange rate   4.08    4.06 
Period-end HKD: US$1 exchange rate   7.84    - 
Period-end RMB: US$1 exchange rate   6.79    - 

 

       
   For the six months ended June 30, 
   2026   2025 
Period-average SGD: US$1 exchange rate   1.28    1.32 
Period-average MYR: US$1 exchange rate   3.98    4.37 
Period-average HKD: US$1 exchange rate   7.83    - 
Period-average RMB: US$1 exchange rate   6.86    - 
Schedule of property and equipment useful lives

Property and equipment are stated at cost less accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the assets with no residual value. The estimated useful lives are as follows:

 

    Expected useful lives
Office equipment   3 years
Leasehold improvement   Shorter of the lease term or 5 years
Schedule of intangible assets useful life

Purchased intangible assets are recognized and measured at fair value upon acquisition. Separately identifiable intangible assets that have determinable lives continue to be amortized over the Company’s best estimate of its useful life as follows:

 

Categories   Useful life
Distribution rights   2-3 years
Software   5 years
Schedule of disaggregated information of revenues

Disaggregated information of revenues by products/services are as follows:

 

       
   For the Six Months Ended June 30, 
   2026   2025 
   (Unaudited)   (Unaudited) 
Property management service:          
Property management service – common area management  $1,703,641   $1,551,033 
Property management service – security management   551,520    538,008 
Total property management service revenue  $2,255,161   $2,089,041 
           
Holistic wellness consumer products and services:          
Holistic wellness consumer products   369,474    102,055 
Wellness therapies service   712,595    724,590 
Stem cell treatment service   88,254    - 
Licensing service of bioenergy cabin   42,351    17,145 
Wellness Membership Program   -    49,995 
Total holistic wellness consumer products and service revenue   1,212,674    968,282 
           
Other        

74,497

 
           
Total revenue  $3,467,835   $3,057,323 
Schedule of disaggregated information of cost of revenues

Disaggregated information of cost of revenues by products/services are as follows:

 

       
   For the Six Months Ended June 30, 
   2026   2025 
   (Unaudited)   (Unaudited) 
Property management service:          
Property management service – common area management  $1,383,997   $1,152,007 
Property management service – security management   497,086    470,139 
Total property management service cost of revenue  $1,881,083   $1,622,146 
           
Holistic wellness consumer products and services:          
Holistic wellness consumer products   272,957    77,330 
Wellness therapies service   791    522,533 
Licensing service of bioenergy cabin   31,119    - 
Total holistic wellness consumer products and service cost of revenue   304,867    599,863 
           
Total cost of revenues  $2,185,950   $2,222,009 
Schedule of basic and diluted earnings per share

The Company calculates basic and diluted loss per share for operations as follows:

 

       
   For the Six Months Ended June 30, 
   2026   2025 
   (Unaudited)   (Unaudited) 
Numerator        
Net loss from operations  $(796,950)  $(1,201,696)
Less: Net (loss) income attributable to noncontrolling interest from operations   (1,946)   2,305 
Net loss attributable to common shareholders, basic  $(795,004)  $(1,204,001)
Denominator          
Weighted average number of shares outstanding, basic and diluted   2,429,524    1,857,818 
Loss per share, basic and diluted  $(0.33)  $(0.65)
Schedule of fair value measurement of assets and liabilities

The following table sets forth by level within the fair value hierarchy our financial asset and liability that were accounted for at fair value on a recurring basis as of June 30, 2026 and December 31, 2025:

 

             
  

Carrying

Value at

June 30,
2026 and May 19, 2026

   Fair Value Measurement at June 30,
2026		 
       Level 1   Level 2   Level 3 
Crypto assets  $7,560,000   $-   $-   $7,560,000 

 

             
  

Carrying

Value at

December 31,
2025

   Fair Value Measurement at
December 31, 2025		 
       Level 1   Level 2   Level 3 
Warrant liabilities  $125,000   $-   $-   $125,000 
Schedule of fair value measurement of assets and liabilities recurring basis

The following is a reconciliation of the beginning and ending balance of the financial assets and liability measured at fair value on a recurring basis for the six months ended June 30, 2026:

 

   Crypto assets 
Fair value of crypto assets as of acquisition date (May 19, 2026)  $7,560,000 
Change in fair value of crypto assets   - 
Ending balance as of June 30, 2026  $7,560,000 

 

   Derivative
liabilities -Warrants		 
Fair value of warrants upon issuance  $100,000 
Change in fair value of warrant liability   25,000 
Ending balance as of December 31, 2025   125,000 
Repurchase of warrant   (125,000)
Ending balance as of June 30, 2026  $-