Income Tax (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2025

Dec. 31, 2024

Income Tax [Abstract]

Schedule of the Provision for Income Tax

Significant components of the provision for income taxes are as follows: 

		For the six months ended June 30,
		2024		2025
Hong Kong profit tax:
- Current period	$	-	$	-
Income tax expenses	$	-	$	-

Significant components of the provision for income tax are as follows:

	For the years ended December 31,
	2022			2023			2024
Hong Kong profits tax:
– Current year	$	672,698		$	1,408,470		$	72,280
– Tax reduction		(1,538	)		(1,154	)		—
– Under (Over) provision for prior years		17,185			(25,587	)		(430,964	)
Income tax expenses (benefit)	$	688,345		$	1,381,729		$	(358,684	)

Schedule of Reconciles Statutory Rate to Effective Tax Rate

The following table reconciles statutory rate to effective tax rate:

	For the six months ended June 30,
	2024			2025
Hong Kong statutory income tax rate		16.50	%		16.50	%
- Non-taxable income		2.45	%		56.77	%
- Non-deductible expenses		(11.76	)%		(39.32	)%
- Deductible temporary difference not recognized		(0.60	)%		(0.07	)%
- Tax loss not recognized		(6.59	)%		(33.88	)%
Effective tax rate		0.00	%		0.00	%

The following table reconciles statutory rate to effective tax rate:

	For the years ended December 31,
	2022			2023			2024
Hong Kong statutory income tax rate		16.50	%		16.50	%		16.50	%
– Non-taxable income		(3.96	)%		(0.30	)%		0.26	%
– Non-deductible expenses		9.41	%		7.31	%		(17.90	)%
– Temporary difference not recognized		0.69	%		0.34	%		(0.09	)%
– Tax reduction		(0.04	)%		(0.02	)%		—	%
– Income tax at concessionary rate		(0.67	)%		(0.35	)%		0.41	%
– Tax losses not recognized		—	%		—			(0.52	)%
– Under/over provision for prior years		0.55	%		(0.43	)%		8.32	%
– Others		(0.53	)%		—	%		(0.05	)%
Effective tax rate		21.95	%		23.05	%		6.93	%

Schedule of Net Deferred Tax Asset

Significant components of the Company’s net deferred tax asset were as follows:

	As of
	December 31, 2024			June 30, 2025
Deferred tax asset
Net operating loss carryforwards	$	27,143		$	170,183
Total deferred tax asset		27,143			170,183
Valuation allowance		(27,143	)		(170,183	)
Deferred tax asset, net of allowance	$	—		$	—

Significant components of the Company’s net deferred tax asset were as follows:

	As of December 31,
	2023		2024
Deferred tax asset
Net operating loss carryforwards	$	—	$	27,143
Total deferred tax asset		—		27,143
Valuation allowance		—		(27,143	)
Deferred tax asset, net of allowance	$	—	$	—