JOCOM HOLDINGS CORP.

CIK:0001907425|SEC Filings

Consolidated Statements of Operations and Comprehensive Income/(Loss) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Income Statement [Abstract]
Revenue (Including $Nill0 and $6,000 revenue to related party for the year ended December 31, 2025 and 2024 respectively)		$ 24,000
Gross profit		24,000
Other Income	97,378	131,674
Operating expenses:
General and administrative expenses(including $152,549 and $10,500 of general and administrative expenses to related party for the year ended December 31, 2025 and 2024 respectively)	(937,220)	(87,155)
(Loss)/Profit before income tax	(839,842)	68,519
Income tax expense
Net loss/(profit) from continuing operations	(839,842)	68,519
Net loss/(profit) from discontinued operations
Loss from discontinued operations, net of tax	(4,318)
Net (loss)/profit	(844,160)	68,519
Other comprehensive loss:
- Foreign currency translation gain	6,481	67
Comprehensive (loss)/ profit	$ (837,679)	$ 68,586
Net loss per share, basic
Net loss per share, diluted
Weighted average number of common shares outstanding Basic	64,632,881	57,680,500
Weighted average number of common shares outstanding Diluted	64,632,881	57,680,500

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2025	Dec. 31, 2024
CASH FLOWS FROM OPERATING ACTIVITIES:
Net (loss)/profit	$ (839,842)	$ 68,519
Adjustments to reconcile net (loss)/profit to net cash used in operating activities:
Allowance for doubtful debt
Assets written off expense	1
Impairment on receivables and deposits	648,000
Loss on write off of investment	2,120
Reversal of allowance for doubtful debt		(80,373)
Depreciation and amortisation
Interest expense
Changes in operating assets and liabilities:
Trade receivable		80,373
Other receivable	(41)
Deposits and prepayment	(346,789)	(5,429)
Other payables and accruals	45,245	(63,372)
Amount due to directors		2,562
Net cash (used in)/provided by operating activities	(491,306)	2,280
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of common stocks	800,000
Subscription receivable	(300,000)
Net cash provided by financing activities	500,000
Effect of exchange rate changes on cash and cash equivalent	45	67
Net increase in cash and cash equivalents	8,739	2,347
Cash and cash equivalents, beginning of year	2,481	134
CASH AND CASH EQUIVALENTS, END OF THE YEAR	11,220	2,481
SUPPLEMENTAL CASH FLOWS INFORMATION
Income taxes paid
Interest paid
SUPPLEMENTAL NON-CASH INVESTING AND FINANCING ACTIVITIES:
Initial recognition of operating lease right-of-use assets and operating lease obligations by a lessee
Distribution of real estate held for sale to a non-controlling interest for acquisition of noncontrolling interest’s shares in a subsidiary and settlement of noncontrolling interest’s loan

Consolidated Balance Sheets - USD ($)	Dec. 31, 2025	Dec. 31, 2024
NON-CURRENT ASSETS
Intangible asset		$ 1
Plant and equipment, net
Total Non-Current Assets		1
CURRENT ASSETS
Cash and bank balances	11,220	2,481
Deposits and prepayment	4,579	5,790
Other receivable	41
Total Current Assets	15,840	8,271
TOTAL ASSETS	15,840	8,272
CURRENT LIABILITIES
Other payables and accruals (including $92,487 and $26,464 to related party as of December 31, 2025, and 2024 respectively)	120,700	69,434
Amount due to directors		6,019
Income tax payable	1,380	1,380
Leased Liabilities
TOTAL CURRENT LIABILITIES	122,080	76,833
TOTAL LIABILITIES	122,080	76,833
STOCKHOLDERS’ EQUITY
Preferred shares, $0.0001 par value; 200,000,000 shares authorized; None issued and outstanding
Common Shares, par value $0.0001; 600,000,000 shares authorized, 65,680,500 shares issued and outstanding as of December 31, 2025 as compared to 57,680,500 shares issued and outstanding as of December 31, 2024.	6,568	5,768
Additional paid-in capital	1,369,332	570,132
Subscription receivable
Exchange translation reserve	6,548	67
Accumulated losses	(1,488,688)	(644,528)
TOTAL STOCKHOLDERS’ EQUITY	(106,240)	(68,561)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	15,840	8,272
Director [Member]
CURRENT LIABILITIES
Amount due to directors		$ 6,019