v3.26.3
Summary of significant accounting policies (Tables)
 6 Months Ended
Jun. 30, 2026
Notes and other explanatory information [abstract]  
Schedule of subsidiaries

 

                Percentage of
                Ownership (%)
Name of investor   Name of investee   Main business   Location   June 30, 2026   December 31, 2025
The Company   GOAL BEYOND LIMITED (GOAL BEYOND)   Holding company   Samoa   100   100
The Company   STAR LEADER TRADING LIMITED (STAR LEADER)   Sales of bicycle, racket, and other carbon fiber composite products   Hong Kong   100   100
The Company   Bohong Technology Jiangsu Co., Ltd. (Bohong)   Manufacturing bicycle, racket and other carbon fiber composite products   Jiangsu, People’s Republic of China (“PRC”)   -*   100
GOAL BEYOND   YMA CORPORATION (YMA)   Product development, design, manufacturing and sales of carbon fiber composite products   Republic of China (“ROC”)   100   100
GOAL BEYOND   TIME YIELD LIMITED (TIME YIELD)   Purchasing   Samoa   -*   100
The Company   PREMIUM QUEST INTERNATIONAL LIMITED (PREMIUM QUEST)   Holding company   British Virgin Islands   -   100
The Company   STAR LEADER TRADING PRIVATE LIMITED (STAR LEADER SG)   Sales of bicycle, sporting goods, and other carbon composite products   Singapore   100   100
GOAL BEYOND   Dongguan Changrong New Material Technology Co., Ltd   Sales of bicycle, sporting goods, and other carbon composite products   Dongguan, PRC   100   100
PREMIUM QUEST   LITZMO B.V.   Sales of bicycle, sporting goods, and other carbon composite products   Netherlands   -   100

 

*These entities have been deregistered during the period.
Schedule of estimated useful lives of property plant and equipment

 

property, plant and equipment   estimated useful lives
Land   N/A – not depreciated
Office building   35 years
Leasehold improvement   2 ~ 5 years
Machinery and equipment   3 ~ 10 years
Molding equipment   2 ~ 5 years
Others   2 ~ 10 years