INCOME TAX (Tables)

6 Months Ended

Jun. 30, 2026

INCOME TAX

Schedule of loss from operation before income tax

	For the six months ended June 30, 2026 (Unaudited)			For the six months ended June 30, 2025 (Unaudited)
Tax jurisdictions from:
– Local	$	(27,411	)	$	(9,518	)
– Foreign, representing:
Marshall Islands (non-taxable jurisdiction)		(514	)		(1,035	)
Hong Kong		(171,999	)		(20,601	)
Loss before income taxes	$	(199,924	)	$	(31,154	)

Schedule of provision for income taxes

Provision for income taxes consisted of the following:
	For the six months ended June 30, 2026 (Unaudited)		For the six months ended June 30, 2025 (Unaudited)
Current:
- Local	$	-	$	-
- Foreign		-		-
Total current		-		-
Deferred:
- Local	$	-	$	-
- Foreign		-		-
Total deferred		-		-
Total provision for income taxes		-		-

Schedule of reconciliation of the federal statutory income tax amount and rate

	For the  six months ended June 30, 2026 (Unaudited)						For the six months ended June 30, 2025 (Unaudited)
	Amount			Percent			Amount			Percent
Loss before income taxes	$	(199,924	)				$	(31,154	)
Statutory federal income tax rate		(41,984	)		21	%		(6,542	)		21	%
State and local income tax, net of federal income tax effect		5,756			(2.88	)%		1,999			(6.41	)%
Effect of foreign tax rate difference
Marshall Islands
-Changes in valuation allowances		-			-	%		-			-	%
-Foreign rate difference		108			(0.05	)%		217			(0.70	)%
Hong Kong
-Changes in valuation allowances		14,190			(10.97	)%		1,700			(8.43	)%
-Foreign rate difference		21,930			(7.10	)%		2,626			(5.46	)%
Income tax expense and effective tax rate	$	-			-	%	$	-			-	%

Schedule of deferred tax assets

	For the six months ended June 30, 2026 (Unaudited)			For the year ended December 31, 2025 (Audited)
Deferred tax assets
Net operating loss (NOL) carryforwards:
- Local	$	25,721		$	19,965
- Marshall Islands		-			-
- Hong Kong		26,545			12,355
Gross deferred tax assets		52,266			32,320
Less: Valuation allowance		(52,266	)		(32,320	)
Total deferred tax assets	$	-		$	-