SEGMENT REPORTING (Tables)

9 Months Ended

Sep. 30, 2026

SCHEDULE OF NET INCOME TO EVALUATE INCOME GENERATED FROM SEGMENT ASSETS

The CODM uses net income to evaluate income generated from segment assets (return on assets) in deciding whether to reinvest profits into the segment or into other parts of the entity, such as for acquisitions.

By Geographical Location	Hong Kong			Total
	Nine months ended and as of September 30, 2026
By Geographical Location	Hong Kong			Total
Revenues	$	-		$	-
Less:
Cost of revenues		-			-
Segment gross profit	$	-		$	-
Less:
Audit fee		(10,800	)		(10,800	)
Professional fee		(8,400	)		(8,400	)
Transfer Agent fee		(3,255	)		(3,255	)
Other segment items		(1,922	)		(1,922	)

Segment loss		(24,377	)		(24,377	)
Other income		-			-
Loss before income tax		(24,377	)		(24,377	)
Income tax provision		-			-
Segment net loss	$	(24,377	)	$	(24,377	)

Reconciliation of profit or loss
Adjustments and reconciling items					-
Net loss		-		$	(24,377	)

Total consolidated assets	$	-		$	-
Capital expenditure	$	-		$	-