v3.26.3
Unaudited Interim Condensed Consolidated Balance Sheets - USD ($)
Jun. 30, 2026
Dec. 31, 2025
Current assets    
Cash and cash equivalents $ 779,367 $ 1,490,129
Short-term investments 1,435,901 1,435,901
Accounts receivable, net 471,993 288,456
Inventories, net 45,441 52,479
Prepayments and other current assets 21,150,371 805,270
Total Current Assets 23,883,073 4,088,438
Non-current assets:    
Property and equipment, net 34,116 37,818
Right-of-use asset 102,038 0
Intangible assets, net 1,555,262 2,414,357
Goodwill 977,842 1,955,683
Other non-current assets 23,529 600,000
Total Non-current Assets 2,692,787 5,007,858
Total Assets 26,575,860 9,096,296
Current Liabilities:    
Short-term bank loans 147,382 142,998
Accounts payable 16,256 66,882
Contract liabilities 764,486 137,936
Operating lease liabilities, current 54,627 0
Accrued expenses and other current liabilities 100,335 115,001
Total Current Liabilities 1,373,163 462,817
Operating lease liabilities, non-current 42,448 0
Deferred income tax liabilities 507,015 507,015
Total Non-current Liabilities 549,463 507,015
Total Liabilities 1,922,626 969,832
Commitments and Contingencies
SHAREHOLDERS’ EQUITY    
Additional paid-in capital 34,991,640 11,700,497
Statutory reserves 89,685 89,685
Accumulated deficit (11,476,168) (5,620,752)
Accumulated other comprehensive loss (42,344) (48,168)
Total iTonic Holdings Ltd shareholders’ equity 23,574,518 6,122,967
Non-controlling Interest 1,078,716 2,003,497
Total Equity 24,653,234 8,126,464
Total Liabilities and Shareholders’ Equity 26,575,860 9,096,296
Class A Ordinary Shares    
SHAREHOLDERS’ EQUITY    
Ordinary shares, value 10,938 938
Class B Ordinary Shares    
SHAREHOLDERS’ EQUITY    
Ordinary shares, value 767 767
Related Party    
Current assets    
Advances to a related parties 0 16,203
Current Liabilities:    
Due to a related party $ 290,077 $ 0