v3.26.3
Summary of Significant Accounting Policies (Tables)
 6 Months Ended
Jun. 30, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Estimated Useful Lives of Property and Equipment Depreciation is provided using the straight-line method based on the estimated useful life. The estimated useful lives of property and equipment are as follows:

 

Office equipment     5 years  
Furniture and fixture     5 years  
Motor vehicle     5 years  
Schedule of Exchange Rates Consolidated Financial Statements

The following table outlines the exchange rates between HK$ and US$ that are used in preparing these unaudited condensed consolidated financial statements:

 

    As of  
    June 30,
2026		     December 31,
2025		  
Year-end spot rate     7.8420       7.7833  

 

    For the six months ended
June 30,		  
    2026     2025     2024  
Average rate     7.8243       7.7917       7.8191  
Schedule of Assets Measured at Fair Value on a Recurring Basis

As of June 30, 2026 and December 31, 2025, the Group held certain assets that are required to be measured at fair value on a recurring basis:

 

Assets measured at fair value on a recurring basis   Fair value hierarchy    Fair value as of
June 30, 2026		  
Restricted digital assets - Bitcoin   Level 1   $ 1,758,924  
Digital assets – USDT and USDC   Level 1     452,628  
Investment in equity securities, current - DV8 Public Company Limited   Level 1     17,175,112  
Investment in equity securities, non-current - ASP LLC portfolio   Net asset value as a practical expedient   $ 5,185,711  

  

Assets measured at fair value on a recurring basis   Fair value hierarchy   Fair value as of
December 31,
2025		  
Digital assets - Bitcoin   Level 1   $ 2,625,574  
Digital assets - USDT   Level 1     77,369  
Investment in equity securities, current - DV8 Public Company Limited   Level 1     17,619,921  
Investment in equity securities, non-current - ASP LLC portfolio   Net asset value as a practical expedient   $ 3,477,900