v3.26.3
Summary of Significant Accounting Policies (Tables)
6 Months Ended
Jun. 30, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Exchange Rates for the Respective Periods

Translation of amounts from HKD, SGD and RMB into US$ has been made at the following exchange rates for the respective periods:

  

    June 30,
2026
    December 31,
2025
 
HKD exchange rate for balance sheet items, except for equity accounts     7.8420       7.7833  
SGD exchange rate for balance sheet items, except for equity accounts     1.2941       1.2859  
RMB exchange rate for balance sheet items, except for equity accounts     6.7851       6.9931  

 

    For the Six Months Ended
June 30,
 
    2026     2025  
HKD exchange rate for items in the statements of income and comprehensive income, and statements of cash flows     7.8243       7.7917  
SGD exchange rate for items in the statements of income and comprehensive income, and statements of cash flows     1.2775       1.3237  
RMB exchange rate for items in the statements of income and comprehensive income, and statements of cash flows     6.8624       7.2526  
Schedule of Disaggregate Revenue

For the six months ended June 30, 2026 and 2025, the Company disaggregate revenue into two revenue streams as the following table:

 

    For the Six Months Ended
June 30,
 
    2026     2025  
Revenues            
Sales of cosmetics and other beauty products   $ 57,003,534     $ 43,777,664  
Provision of operation services     2,714,653       2,876,483  
Total revenue   $ 59,718,187     $ 46,654,147  

The Company disaggregates revenue by timing of revenues recognition as the following table:

 

    For the Six Months Ended
June 30,
 
    2026     2025  
Revenues            
Goods transferred at a point in time   $ 57,003,534     $ 43,777,664  
Services transferred over time     2,714,653       2,876,483  
Total revenue   $ 59,718,187     $ 46,654,147  
Schedule of Other Operating Expenses are Reviewed in Aggregate
    For the Six Months Ended
June 30,
 
    2026     2025  
Revenues   $ 59,718,187     $ 46,654,147  
Cost of revenues     (51,395,500 )     (39,792,626 )
Promotion and advertising expenses     (1,396,906 )     (1,680,665 )
Other operating expenses     (5,282,758 )     (3,686,664 )
Total other expenses, net     (227,036 )     (124,382 )
Income tax expenses     (452,285 )     (1,537,266 )
Net income (loss) from continuing operations   $ 963,702     $ (167,456 )