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Consolidated Balance Sheets - USD ($)
Dec. 31, 2025
Dec. 31, 2024
Current assets:    
Cash and cash equivalents $ 2,868,138 $ 986,768
Restricted cash 298,434 298,434
Accounts receivable, net 4,185,045 4,907,563
Prepayments and other current assets 2,622,836 1,893,288
Deferred offering costs 619,238
Total current assets 10,710,043 9,739,723
Non-current assets:    
Equipment, net 1,639,271 138,263
Deferred tax assets 47,495 13,963
Right-of-use assets 127,398 98,852
Held-to-Maturity Investments 2,528,278
Total non-current assets 4,342,442 251,078
Total assets 15,052,485 9,990,801
Current liabilities:    
Accounts payable 839,502 2,875,953
Advance from customers 663,369 303,673
Operating lease liabilities, current 110,970 84,826
Income tax payable 239,219 109,454
Accrued expenses and other current liabilities 192,797 202,798
Total current liabilities 2,560,618 3,616,270
Total liabilities 2,560,618 3,616,270
Commitments and Contingencies
Shareholders’ equity:    
Subscription receivable (3) (3)
Additional paid-in capital 4,975,868 81,688
Retained earnings 7,515,999 6,292,843
Total shareholders’ equity 12,491,867 6,374,531
Total liabilities and shareholders’ equity 15,052,485 9,990,801
Class A Ordinary Shares    
Shareholders’ equity:    
Ordinary shares, value [1] 1 1
Class B Ordinary Shares    
Shareholders’ equity:    
Ordinary shares, value [1] 2 2
Related Party    
Current assets:    
Amounts due from related parties 735,590 1,034,432
Current liabilities:    
Amounts due to a related party $ 514,761 $ 39,566
[1] Giving retroactive effect to the 9,240,000 Class A Ordinary Shares and 18,760,000 Class B Ordinary Shares issued and outstanding following the share subdivision and share surrender on February 18, 2025, starting from the earliest period presented. Further information is disclosed in Note 14 SHAREHOLDERS’ EQUITY.