SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
|
1 Months Ended |
6 Months Ended |
12 Months Ended |
Mar. 31, 2026 |
Jun. 30, 2026 |
Dec. 31, 2025 |
| Accounting Policies [Abstract] |
|
|
|
| SCHEDULE OF CURRENCY EXCHANGE RATES |
Schedule of Currency Exchange Rates
|
SCHEDULE
OF CURRENCY EXCHANGE RATES
| | |
December 31, 2025 | | |
June 30, 2026 | |
| | |
As of | |
| | |
December 31, 2025 | | |
June 30, 2026 | |
| Balance sheet items, except for equity accounts | |
| | | |
| | |
| Period end US$: HK$ exchange rate | |
| 7.7833 | | |
| 7.8420 | |
| | |
2025 | | |
2026 | |
| | |
For the six months ended June 30, | |
| | |
2025 | | |
2026 | |
| Items in the statements of operation and comprehensive loss, and statements of cash flows | |
| | | |
| | |
| Average US$: HK$ exchange rate | |
| 7.7917 | | |
| 7.8243 | |
|
SCHEDULE
OF CURRENCY EXCHANGE RATES
| | |
2024 | | |
2025 | |
| | |
As
of December 31, | |
| | |
2024 | | |
2025 | |
| Balance sheet items, except for equity accounts | |
| | | |
| | |
| Period end US$: HK$ exchange
rate | |
| 7.7677 | | |
| 7.7833 | |
| | |
2024 | | |
2025 | |
| | |
For
the years ended December 31, | |
| | |
2024 | | |
2025 | |
| Items in the statements of operation and
comprehensive loss, and statements of cash flows | |
| | | |
| | |
| Average US$: HK$ exchange rate | |
| 7.8030 | | |
| 7.7956 | |
|
| SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT ESTIMATED LIFE |
|
|
SCHEDULE
OF PROPERTY, PLANT AND EQUIPMENT ESTIMATED LIFE
| Categories | |
Estimated
useful lives |
| Vehicles | |
1 to 5 years |
| Furniture and equipment | |
4 to 8 years |
| Leasehold improvements | |
The shorter of the remaining lease term and
the useful life of the improvements |
|
| SCHEDULE OF ESTIMATED USEFUL LIVES BY INTANGIBLE ASSETS |
|
|
Estimated
useful lives by intangible asset classes are as follows:
SCHEDULE
OF ESTIMATED USEFUL LIVES BY INTANGIBLE ASSETS
| Category |
|
Estimated
useful lives |
| Brand
names |
|
5
years |
| Customer
list |
|
5
years |
| Software |
|
5
years |
|
| SCHEDULE OF DISAGGREGATION OF REVENUE |
|
These
criteria as they relate to each of the following major revenue generating activities are described below.
SCHEDULE
OF DISAGGREGATION OF REVENUE
| | |
2025 | | |
2026 | |
| | |
For the six months ended June 30, | |
| | |
2025 | | |
2026 | |
| | |
US$ | | |
US$ | |
| Revenue: | |
| | | |
| | |
| Logistic service | |
| - | | |
| 6,938,265 | |
| Local logistic service | |
| - | | |
| 6,161,504 | |
| Parcel consolidation and cross-border logistic services | |
| - | | |
| 776,761 | |
| Logistics technology solutions services | |
| - | | |
| 330,727 | |
| Total revenue | |
| - | | |
| 7,268,992 | |
|
These
criteria as they relate to each of the following major revenue generating activities are described below.
SCHEDULE
OF DISAGGREGATION OF REVENUE
| | |
2024 | | |
2025 | |
| | |
For
the years ended December 31, | |
| | |
2024 | | |
2025 | |
| | |
US$ | | |
US$ | |
| Revenue: | |
| | | |
| | |
| Logistic service | |
| - | | |
| 4,884,791 | |
| Local logistic service | |
| - | | |
| 4,235,933 | |
| Parcel consolidation
and cross-border logistic services | |
| - | | |
| 648,858 | |
| Logistics technology
solutions services | |
| - | | |
| 122,840 | |
| Total
revenue | |
| - | | |
| 5,007,631 | |
|
| SUMMARY OF GROUP REVENUE RECOGNIZED |
|
The
following table summarizes the Group’s revenues recognized at a point in time or over time:
SUMMARY
OF GROUP REVENUE RECOGNIZED
| | |
2025 | | |
2026 | |
| | |
For the six months ended June 30, | |
| | |
2025 | | |
2026 | |
| | |
US$ | | |
US$ | |
| Timing of revenue recognition | |
| | | |
| | |
| Over time | |
| - | | |
| 7,268,992 | |
| Total revenue | |
| - | | |
| 7,268,992 | |
|
The
following table summarizes the Group’s revenues recognized at a point in time or over time:
SUMMARY
OF GROUP REVENUE RECOGNIZED
| | |
2024 | | |
2025 | |
| | |
For
the years ended December 31, | |
| | |
2024 | | |
2025 | |
| | |
US$ | | |
US$ | |
| Timing of revenue recognition | |
| | | |
| | |
| Over time | |
| - | | |
| 5,007,631 | |
| Total
revenue | |
| - | | |
| 5,007,631 | |
|