SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 30, 2026

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of property, plant and equipment useful life

Asset Categories	Depreciation Periods
Computer equipment	5 years
Machinery	5 years
Office equipment	5 years

Schedule of disaggregated information of revenues

	Three Months Ended June 30, 2026		Proportion %			Six Months Ended June 30, 2026		Proportion %
Scientist Home Cholipolysis Cholic Acid	$	15,763		19.02	%	$	51,373		19.37	%
Scientist Home Immune Study	$	5,520		6.66	%	$	27,420		10.34	%
Scientist Home Mixed Gelatine Hydrolysate	$	7,319		8.83	%	$	17,222		6.5	%
Scientist Home High Concentration Proteinase	$	7,641		9.22	%	$	17,206		6.49	%
Scientist Home Fibrosis Study	$	4,937		5.96	%	$	17,045		6.43	%
Scientist Home Chelation Study	$	3,685		4.45	%	$	15,501		5.85	%
Others (Rest of Products and Delivery Fee)	$	38,013		45.86	%	$	119,389		45.02	%
Total retail trading revenue	$	82,878		100.00	%	$	265,156		100	%

	Three Months Ended June 30, 2025		Proportion %			Six Months Ended June 30, 2025		Proportion %
Scientist Home Mixed Gelatine Hydrolysate	$	12,179		38.60	%	$	28,666		37.53	%
Scientist Home High Concentration Proteinase	$	8,725		27.66	%	$	20,622		27.00	%
Scientist Home Vein Cream	$	5,990		18.98	%	$	15,800		20.69	%
Scientist Home Spermaceti Cream	$	795		2.52	%	$	3,260		4.27	%
Scientist Home Calcification Cream	$	948		3.00	%	$	3,052		4.00	%
Scientist Home Bone Gelatine Hydrolysate	$	2,547		8.07	%	$	4,080		5.34	%
Others (Delivery Fee)	$	368		1.17	%	$	896		1.17	%
Total retail trading revenue	$	31,552		100.00	%	$	76,376		100	%

Schedule of foreign currency translation exchange rates

	As of and for the six months ended June 30, 2026		As of and for the  six months ended June 30, 2025
Period-end HK$ : US$1 exchange rate		7.8420		7.8499
Period-average HK$ : US$1 exchange rate		7.8239		7.7922