v3.26.3
BUSINESS COMBINATION (Details Narrative)
1 Months Ended 6 Months Ended 12 Months Ended
May 31, 2026
USD ($)
May 31, 2026
HKD ($)
Nov. 30, 2025
USD ($)
Nov. 30, 2025
HKD ($)
Apr. 30, 2025
USD ($)
Apr. 30, 2025
HKD ($)
Jun. 30, 2024
HKD ($)
Jun. 30, 2026
USD ($)
Jun. 30, 2026
HKD ($)
Jun. 30, 2025
USD ($)
Jun. 30, 2025
HKD ($)
Jun. 30, 2026
HKD ($)
May 30, 2026
USD ($)
May 30, 2026
HKD ($)
Nov. 30, 2025
HKD ($)
Apr. 30, 2025
HKD ($)
Business Combination [Line Items]                                
Contingent consideration asset               $ 2,392,308     $ 1,680,000 $ 18,660,000        
Net loss             $ 3,649,121 1,870,740 $ 14,591,784   (7,933,627)          
Revenues             $ 24,819,541 $ 17,337,623 135,233,463   $ 83,548,892          
Performance Plus Enterprises Limited (“Performance Plus”) [Member]                                
Business Combination [Line Items]                                
Non-controlling interest percentage               20.00%     20.00% 20.00%        
Care U Professional Nursing Service Limited (“Care U”) [Member]                                
Business Combination [Line Items]                                
Ownership percentage               80.00%       80.00%        
Care U Professional Nursing Service Limited (“Care U”) [Member] | Top Spin Investment Company Limited (“Top Spin”) [Member]                                
Business Combination [Line Items]                                
Ownership percentage         80.00%                     80.00%
Performance Plus Enterprises Limited (“Performance Plus”) [Member]                                
Business Combination [Line Items]                                
Ownership percentage               80.00%       80.00%        
Performance Plus Enterprises Limited (“Performance Plus”) [Member] | Top Spin Investment Company Limited (“Top Spin”) [Member]                                
Business Combination [Line Items]                                
Ownership percentage         100.00%                     100.00%
Top Spin Investment Company Limited (“Top Spin”) [Member]                                
Business Combination [Line Items]                                
Business acquisition percentage         100.00%                     100.00%
Total consideration         $ 10,118,424 $ 78,923,708                    
Contingent consideration asset         215,385                     $ 1,680,000
Accounts receivables fair value                               8,244,364
Allowance for credit loss                               0
Acquisition related costs         $ 20,513                     $ 160,000
Net loss                   $ (16,244) $ (126,702)          
Revenues                   1,049,374 8,185,119          
Proforma revenue                   16,397,879 127,903,458          
Proforma net income (loss)                   (1,211,498) (9,449,688)          
Bowser Human Resources Limited (“Bowser”) [Member]                                
Business Combination [Line Items]                                
Business acquisition percentage     100.00%                       100.00%  
Total consideration     $ 11,268,592 $ 87,895,017                        
Contingent consideration asset     262,821                       $ 2,050,000  
Accounts receivables fair value                             4,907,592  
Allowance for credit loss                             0  
Acquisition related costs     $ 6,538                       $ 51,000  
Net loss               $ 152,409 1,188,787              
Revenues               2,601,206 20,289,403              
Proforma revenue               18,864,371 147,142,094              
Proforma net income (loss)               2,030,115 15,834,900              
Top Team Consultants Limited (“Top Team”) [Member]                                
Business Combination [Line Items]                                
Business acquisition percentage     100.00%                       100.00%  
Total consideration     $ 1,388,176 $ 10,827,775                        
Contingent consideration asset     253,846                       $ 1,980,000  
Accounts receivables fair value                             356,707  
Allowance for credit loss                             0  
Acquisition related costs     $ 6,538                       $ 51,000  
Net loss               4,619 36,032              
Revenues               387,332 3,021,189              
Proforma revenue               17,524,071 136,687,754 14,495,022 113,061,174          
Proforma net income (loss)               $ 1,871,924 $ 14,601,009 $ 1,053,472 $ 8,217,085          
Axiom Digital Limited (“Axiom”) [Member]                                
Business Combination [Line Items]                                
Business acquisition percentage 100.00% 100.00%                            
Total consideration $ 10,174,913 $ 79,364,320                            
Acquisition related costs                         $ 7,436 $ 58,000