v3.26.3
Segment Information
 9 Months Ended
Sep. 30, 2026
Segment Information [Abstract]  
SEGMENT INFORMATION

NOTE 14 – SEGMENT INFORMATION

 

The Company operates as a single reportable segment, which is consistent with how the CODM, the Chief Executive Officer, allocates resources and assesses performance. The Company’s operations are centralized and integrated, with financial results reviewed and managed on a consolidated basis. Accordingly, management has determined that the Company has one reportable segment under ASC Topic 280, Segment Reporting. 

 

The CODM reviews financial information on a consolidated basis, using net (loss) income as the primary measure of segment performance to monitor budget versus actual results and decide where to allocate and invest additional resources to achieve continuing growth. Net (loss) income is defined as revenue less cost of revenues and operating expenses, and other segment items (other income or other expenses), and income tax expenses. 

 

The CODM regularly receives and reviews the following expense categories, which are included in the segment’s measure of operations and comprehensive (loss) income.

 

 

    For the Nine Months Ended
September 30,		  
    2026     2025  
             
Revenues   $ 9,964,228     $ 1,788,205  
Cost of revenues     (6,999,877 )     (981,356 )
Gross profit   $ 2,964,351     $ 806,849  
Research and development expenses                
– Payroll and welfare expenses     (73,497 )     -  
– Professional service expenses and others     (1,909,751 )     -  
– Share-based compensation     (2,238,647 )     -  
Selling and marketing expenses                
– Payroll and welfare expenses     (698,700 )     (276,068 )
– Advertising and promotion expenses     (899,100 )     -  
– Share-based compensation     (1,478,300 )     -  
General and administrative expenses                
– Payroll and welfare expenses     (130,700 )     (179,219 )
– Professional service expenses and others     (11,206,430 )     (1,015,576 )
– Share based compensation     (130,700 )     (44,367,409 )
Loss from operations   $ (16,840,192 )   $ (45,031,423 )
Other (expense) income     (28,126,694 )     430,398,332  
Income tax benefits (expenses)     12,740,357       (90,244,207 )
Net income (loss)   $ (32,226,529 )   $ 295,122,702