SEGMENT REPORTING (Tables)

6 Months Ended

Jun. 30, 2026

SEGMENT REPORTING

Schedule of segment information by business unit

	For the six months ended and as of June 30, 2026 (Unaudited)
By Business Unit	Retail Trading			Service Business			Total
Revenues	$	265,156		$	7,903		$	273,059
Less:
Cost of revenues	$	(184,882	)	$	-		$	(184,882	)
Segment gross profit	$	80,274			7,903			88,177
Less:
Salary		(126,839	)		(3,780	)		(130,619	)
Rental fees		(47,560	)		(1,418	)		(48,978	)
Consultancy fees		(28,071	)		(837	)		(28,908	)
Advertising		(22,338	)		(666	)		(23,004	)
Professional fees		(18,270	)		(544	)		(18,814	)
Audit fees		(7,769	)		(231	)		(8,000	)
Other segment items		(28,916	)		(862	)		(29,778	)
Segment loss		(279,763	)		(8,338	)		(288,101	)
Other income		-			-			-
Loss before income tax		(199,489	)		(435	)		(199,924	)
Income tax provision		-			-			-
Segment net loss		(199,489	)		(435	)		(199,924	)
Reconciliation of segment gross profit
Total segment gross profit								88,177
Segment operating expenses								(288,101	)
Other income								-
Income tax provision								-
Consolidated net loss								(199,924	)
Total consolidated assets	$	514,509		$	15,335		$	529,844
Capital expenditure	$	63,307		$	1,887		$	65,194

	For the six months ended and As of June 30, 2025 (Unaudited)
By Business Unit	Retail Trading Business			Total
Revenues	$	76,376		$	76,376
Less:
Cost of revenues		(43,148	)		(43,148	)
Segment gross profit	$	33,228		$	33,228
Less:
Audit fees		(8,000	)		(8,000	)
IT fees		(6,417	)		(6,417	)
Rental fees		(7,700	)		(7,700	)
Consultancy fees		(39,039	)		(39,039	)
Other segment items		(3,226	)		(3,226	)
Segment loss		(31,154	)		(31,154	)
Other income		-			-
Loss before income tax		(31,154	)		(31,154	)
Income tax provision		-			-
Segment net loss	$	(31,154	)	$	(31,154	)
Reconciliation of profit or loss
Adjustments and reconciling items					-
Consolidated net loss	$			$	(31,154	)
Total consolidated assets	$	114,715		$	114,715
Capital expenditure	$	-		$	-

Schedule of segment information by geographical location

	For the six months ended and as of June 30, 2026 (Unaudited)
By Geographical Location	Hong Kong			Non-Hong Kong			Total
Revenues	$	273,059		$	-		$	273,059
Less:
Cost of revenues	$	(184,882	)	$	-		$	(184,882	)
Segment gross profit	$	88,177			-			88,177
Less:
Salary		(130,619	)		-			(130,619	)
Rental fees		(48,978	)		-			(48,978	)
Consultancy fees		(28,908	)		-			(28,908	)
Advertising		(23,004	)		-			(23,004	)
Professional fees		-			(18,814	)		(18,814	)
Audit fees		-			(8,000	)		(8,000	)
Other segment items		(28,668	)		(1,110	)		(29,778	)
Segment loss		(260,177	)		(27,924	)		(288,101	)
Other income		-			-			-
Loss before income tax		(172,000	)		(27,924	)		(199,924	)
Income tax provision		-			-			-
Segment net loss		(172,000	)		(27,924	)		(199,924	)
Reconciliation of segment gross profit
Total segment gross profit								88,177
Segment operating expenses								(288,101	)
Other income								-
Income tax provision								-
Consolidated net loss								(199,924	)
Total consolidated assets	$	358,657		$	171,187		$	529,844
Capital expenditure	$	65,194		$	-		$	65,194

	For the six months ended and As of June 30, 2025 (Unaudited)
By Geographical Location	Hong Kong			Non-Hong Kong			Total
Revenues	$	76,376		$	-		$	76,376
Less:
Cost of revenues	$	(43,148	)	$	-		$	(43,148	)
Segment gross profit	$	33,228			-			33,228
Less:
Audit fees		-			(8,000	)		(8,000	)
IT fees		(6,417	)		-			(6,417	)
Rental fees		(7,700	)		-			(7,700	)
Consultancy Fees		(39,039	)		-			(39,039	)
Other segment items		(673	)		(2,553	)		(3,226	)
Segment loss		(20,601	)		(10,553	)		(31,154	)
Other income		-			-			-
Loss before income tax		(20,601	)		(10,553	)		(31,154	)
Income tax provision		-			-			-
Segment net loss		(20,601	)		(10,553	)		(31,154	)
Reconciliation of segment gross profit
Total segment gross profit								33,228
Segment operating expenses								(64,382	)
Other income								-
Income tax provision								-
Consolidated net loss								(31,154	)
Total consolidated assets	$	40,827		$	73,888		$	114,715
Capital expenditure	$	-		$	-		$	-