v3.26.3
SCHEDULE OF BUSINESS COMBINATION ASSETS ACQUIRED AND LIABILITIES RECOGNIZED (Details)
1 Months Ended
May 31, 2026
USD ($)
May 31, 2026
HKD ($)
Nov. 30, 2025
USD ($)
Nov. 30, 2025
HKD ($)
Apr. 30, 2025
USD ($)
Apr. 30, 2025
HKD ($)
Top Spin Investment Company Limited (“Top Spin”) [Member]            
Business Combination [Line Items]            
Cash and cash equivalents           $ 3,486,325
Accounts receivable, net           8,244,364
Prepayments and other current assets           239,901
Property and equipment, net           2,222
Intangible assets           31,250,000
Accounts payable           (3,253,143)
Accrued expenses and other current liabilities           (7,351,141)
Income tax payable           (4,650)
Deferred tax liabilities           (5,156,250)
Total assets acquired and liabilities recognized           27,457,628
Consideration transferred            
- Cash           72,950,000
- Shares           5,973,708
Total consideration transferred         $ 10,118,424 78,923,708
Non-controlling interest           19,730,927
Less: carrying amounts of net assets (liabilities) acquired           (27,457,628)
contingent consideration asset from the seller         (215,385) (1,680,000)
Goodwill arising from acquisition         $ 8,912,437 $ 69,517,007
Bowser Human Resources Limited (“Bowser”) [Member]            
Business Combination [Line Items]            
Cash and cash equivalents       $ 116,266    
Accounts receivable, net       4,907,592    
Prepayments and other current assets       1    
Intangible assets       33,622,000    
Accrued expenses and other current liabilities       (1,379,411)    
Income tax payable       (299,165)    
Deferred tax liabilities       (5,547,630)    
Total assets acquired and liabilities recognized       31,419,653    
Consideration transferred            
- Cash          
- Shares       87,895,017    
Total consideration transferred     $ 11,268,592 87,895,017    
Less: carrying amounts of net assets (liabilities) acquired       (31,419,653)    
contingent consideration asset from the seller     (262,821) (2,050,000)    
Goodwill arising from acquisition     6,977,610 54,425,364    
Top Team Consultants Limited (“Top Team”) [Member]            
Business Combination [Line Items]            
Cash and cash equivalents       193,595    
Accounts receivable, net       356,707    
Prepayments and other current assets       267,715    
Intangible assets       1,100,000    
Accounts payable       (327,415)    
Accrued expenses and other current liabilities       (15,000)    
Income tax payable       (87,552)    
Deferred tax liabilities       (181,500)    
Total assets acquired and liabilities recognized       1,306,550    
Consideration transferred            
- Cash          
- Shares       10,827,775    
Total consideration transferred     1,388,176 10,827,775    
Less: carrying amounts of net assets (liabilities) acquired       (1,306,550)    
contingent consideration asset from the seller     (253,846) (1,980,000)    
Goodwill arising from acquisition     $ 966,824 $ 7,541,225    
Axiom Digital Limited (“Axiom”) [Member]            
Business Combination [Line Items]            
Cash and cash equivalents   $ 20,878        
Prepayments and other current assets   49,305        
Right-of-use assets, net   238,540        
Accrued expenses and other current liabilities   (405,247)        
Short-term lease liabilities   (133,810)        
Long-term lease liabilities   (104,730)        
Total assets acquired and liabilities recognized   (335,064)        
Consideration transferred            
- Cash          
- Shares   79,364,320        
Total consideration transferred $ 10,174,913 79,364,320        
Less: carrying amounts of net assets (liabilities) acquired   (335,064)        
Goodwill arising from acquisition $ 10,217,870 $ 79,699,384