Nature of Business

9 Months Ended

Sep. 30, 2026

Nature of Business [Abstract]

NATURE OF BUSINESS

NOTE 1 – NATURE OF BUSINESS

Business

Next Technology Holding Inc. (the “Company”) was incorporated in the State of Wyoming on March 28, 2019, under the name “WeTrade Group, Inc.” and served as a holding company with substantially all operations conducted through subsidiaries in the People’s Republic of China (“PRC”), engaging in the business of providing technical services and solutions to corporate and individual users. On March 18, 2024, the Company changed its name to Next Technology Holding Inc. In the third quarter of 2024, the Company terminated all operations in the PRC to shift its software development services to overseas markets and commenced another business strategy of acquiring and holding bitcoin. The Company currently pursues two corporate strategies. One business strategy is to continue providing software development services, and the other strategy is to hold and manage bitcoin (“BTC”).

Software development

The Company provides Artificial Intelligence (“AI”)-enabled software development services to its customers in USA, Hong Kong, Singapore, Malaysia, Japan and other Asian countries. The Company’s business operates under a “Software as a Service (“SaaS”) + AI” model, which currently emphasizes customized and entrusted development projects designed in response to specific market demands. In addition, the Company also provides AI-related customization services, including model optimization and intelligent data processing, to further address specific client needs. Through this approach, the Company designs, develops and deploys software platforms that integrate cloud computing, big data analytics and AI-driven algorithms to support enterprises across diverse industries, including retail, e-commerce, tourism, healthcare and industrial sectors. The Company is expanding the scope of its customer base and is in discussions with potential customers in new media, financial services, transportation, education and healthcare industries.

The Company’s current product portfolio includes several AI-driven platforms and applications:

	●	Smart Cloud Collaboration Platform. The Company has developed a cloud collaboration platform that incorporates intelligent tools to analyze user behavior, recommend resources and enable real-time collaboration across geographies. It is built on a Model-View-Controller (“MVC”) architecture with a template engine and integrated continuous integration and deployment (“CI/CD”) pipelines to support scalability, optimization and security.

	●	AI-Enabled Data Analytics and Decision Support. The Company’s platform provides real-time data analysis and reporting capabilities, designed to help customers generate insights from customer behavior, market trends and operational data. These features are intended to support more informed decision-making and improve marketing and business strategies.

	●	Fully Automated Workflow. The Company’s SaaS platform incorporates automation tools that streamline repetitive tasks such as data entry, report generation and email classification. By reducing human error and manual effort, these tools are intended to improve efficiency and allow customers to focus resources on higher-value activities.

	●	Comprehensive Security and Compliance Assurance. The Company’s platform integrates monitoring and compliance functions that utilize AI to identify potential security risks and support adherence to applicable regulatory requirements across different jurisdictions.

	●	Personalized Customer Relationship Management (“CRM”). The Company has developed CRM tools that integrate customer data from multiple channels, build profiles and provide insights to support personalized product recommendations and improve customer engagement.

	●	AI Optimization for Supply Chain and Inventory Management. The Company’s SaaS solutions also include modules designed to assist with supply chain and inventory optimization, applying AI to improve forecasting, reduce inefficiencies and support operational planning.

Bitcoin Strategy

The Company’s Bitcoin strategy has historically involved acquiring bitcoin with its liquid assets that exceeded working capital requirements, and from time to time, subject to market conditions, issuing debt or equity securities or engaging in other capital raising transactions with the objective of using the proceeds to purchase bitcoin.

In light of heightened custody and market risks associated with digital assets, the Company has adjusted the strategy to focus on managing its existing Bitcoin holdings to reduce risk exposure and enhance liquidity, including through the sale or pledge of Bitcoin from time to time in one or more tranches. The Company does not currently expect to purchase additional Bitcoin. The Company continues to hold and manage its Bitcoin and has not set any specific target for the amount of Bitcoin it seeks to hold.

This overall strategy also contemplates that the Company may (i) periodically sell Bitcoin for general corporate purposes, including to generate cash for treasury management or in connection with strategies that generate tax benefits in accordance with applicable law and for research and development, including its AI-related initiatives, (ii) enter into additional capital raising transactions that are collateralized by its Bitcoin holdings, and (iii) consider pursuing additional strategies to create income streams or otherwise generate funds using its Bitcoin holdings.

The following table provides a reconciliation of our Bitcoin holdings, along with additional details regarding the Company’s Bitcoin purchases and the fair value changes in digital asset during the periods:

		Digital assets original cost basis				Fair value change in digital assets				Digital assets fair value				Number of Bitcoin held
Balance as of December 31, 2024		$	24,990,000			$	53,332,430			$	78,322,430				833
Digital assets purchase			158,083,667				-				158,083,667				5,000
Fair value gain on digital assets			-				279,747,388				279,747,388				-
Balance as of December 31, 2025		$	183,073,667			$	333,079,818			$	516,153,485				5,833
Fair value loss on digital assets			-				(28,126,694	)			(28,126,694	)			-
Balance as of September 30, 2026		$	183,073,667			$	304,953,124			$	488,026,791				5,833