v3.26.3
Condensed Consolidated Statements of Cash Flows - USD ($)
6 Months Ended 12 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Dec. 31, 2025
Dec. 31, 2024
Cash flows from operating activities:        
Net (loss)/income $ (3,016,948) $ (61,694) $ 157,644 $ (56,011)
Adjustments to reconcile net loss to net cash used in operating activities:        
Depreciation and amortization 1,644,289   683,924
Amortization of right-of-use assets     9,863
Reversal for credit losses     (13)
Investment loss from equity method investment     98,938 42,988
Deferred tax liabilities     (111,949)
Defined benefit costs     8,844
Gain on bargain purchase     (1,789,560)
Amortization of Pre-completion debt discount     166,410  
Changes in operating assets and liabilities:        
Accounts receivable     1,034,483
Amounts due from related parties     (1,462,078) (3,960)
Prepaid expenses and other current assets     256,614
Accounts payable     497,903
Amounts due to related parties     (380) 9,106
Operating lease liabilities     (8,843)
Accrued expenses and other current liabilities     (167,114)
Net cash used in operating activities (1,068,796) (30,615) (625,314) (7,877)
Cash flows from investing activities:        
Purchase of property and equipment (5,718) (9,916)
Net cash paid for asset acquisition     (963,056)
Payment of investment deposit (718,973) (615,148)
Interest free loan to a related party (54,957) (79,315) (107,112) (191,977)
Interest free loan to third parties (540,173)    
Collection of interest free loan to a related party 89,465 26    
Cash obtained from business acquisition     688,487
Net cash used in investing activities (511,383) (798,262) (391,597) (807,125)
Cash flows from financing activities:        
Loans from related parties 255,613 2,283
Proceeds from issuance of ordinary shares     499,457
Payment of deferred offering costs (529,948) (30,480)
Proceeds from convertible loans 1,726,158 828,877 1,383,388 316,558
Net cash provided by financing activities 1,451,823 828,877 1,355,191 816,015
Effect of exchange rate changes 8,878 121,529 (1,013)
Net change in cash (119,478) 459,809
Cash at beginning of the period 459,809
Cash at end of the period $ 340,331 459,809
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION        
Income tax paid    
Interest paid     59,271
NON-CASH INVESTING AND FINANCING ACTIVITIES:        
Obtaining right-of-use assets in exchange for operating lease liabilities     51,665
Issuance of ordinary shares upon conversion of convertible loans     1,218,101
Acquisition of subsidiaries through issuance of ordinary shares, pre-completion loans and contingent consideration     5,012,354
Shares issued in connection with business and asset acquisitions     3,751,172
Share issuance in exchange of receivables     1,071,174
Receivables in exchange of investment in equity method investment     $ 1,071,174