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Income Tax (Tables)
6 Months Ended
Jun. 30, 2026
Income Tax [Abstract]  
Schedule of the Provision for Income Taxes

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

 

    For the six months ended
June 30,
 
    2025     2026  
Hong Kong profit tax:            
- Current period   $ —     $ —  
Income tax expenses   $ —     $ —  
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,
 
    2025        
             
Hong Kong statutory income tax rate     16.50 %        
- Non-taxable income     56.77 %        
- Non-deductible expenses     (39.32 )%        
- Deductible temporary difference not recognized     (0.07 )%        
- Tax loss not recognized     (33.88 )%        
Effective tax rate     0.00 %        

 

   

For the six months ended

June 30,
2026

 
Loss before provision for income tax     (10,071,847 )        
Hong Kong income tax rate     (1,661,855 )     16.50 %
Foreign tax effects                
Statutory tax rate difference between foreign jurisdictions and Hong Kong     1,509,257       (14.98 )%
Other nontaxable or nondeductible items, net     3,984       (0.04 )%
Temporary differences not recognized     (13,586 )     0.13 %
Tax losses not recognized     162,200       (1.61 )%
      —       0.0 %
Schedule of Income (Loss) Before Provision For Income Tax

Income (loss) before provision for income tax were generated in the following jurisdictions:

 

    For the
six months
ended
June 30,
2026
 
Domestic component      
Hong Kong     (899,198 )
Foreign components        
BVI     2,305,843  
Cayman     (11,478,492 )
Total     (10,071,847 )
Schedule of Net Deferred Tax Asset

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

 

    As of  
    December 31,
2025
    June 30,
2026
 
Deferred tax asset            
Net operating loss carryforwards   $ 27,143     $ 187,228  
Total deferred tax asset     27,143       187,228  
Valuation allowance     (27,143 )     (187,228 )
Deferred tax asset, net of allowance   $ —     $ —