[1]	Giving retroactive effect to the 90 to 1 shares consolidation, from the earliest period presented.
[2]	Giving retroactive effect to all the 27,000,000 shares issued and outstanding after the Pro Rata Share Issuance on October 12, 2023, which has been treated as share split, from the earliest period presented.

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Cash flows from operating activities
Net profit (loss)	$ 3,189,946	$ (2,019,515)	$ 2,438,095
Adjustments for:-
Depreciation of property, plant and equipment		61,880	233,659
Deferred tax credit			(30,523)
Share-based payment	1,658,844
Provision for inventory impairment		1,504,397
Changes in operating assets and liabilities:
Accounts receivable	(7,685,757)	4,409,447	(5,932,488)
Inventories	(3,545,854)	(1,351,188)	1,918,499
Prepayments	438,622	(1,293,031)	(274,417)
Deposits paid	(42,680)	(10,918)	(8,967)
Accounts payable	472,255		(200,608)
Accrued expenses and other payables	108,361	(213,080)	365,238
Amounts due with related parties	(621,489)	(19,525)	6,045
Current income tax payable	(166,667)	(180,913)	621,851
Net cash (used in) provided by operating activities	(6,194,419)	887,554	(863,616)
Cash flows from investing activities
Prepayment for long term assets	4,099,851	(15,888,928)
Net cash used in investing activities	4,099,851	(15,888,928)
Cash flows from financing activities
Proceeds (repayment of) from borrowings	147,179	(777,893)	777,893
Deemed capital reduction on reorganization			(10)
Proceeds from Pro Rata Share Issuance deemed as share split			2,699
Net proceeds from public offer	4,292,167	15,687,297
Net cash provided by financing activities	4,439,346	14,909,404	780,582
Increase (decrease) in cash and cash equivalents	2,344,778	(91,970)	(83,034)
Cash and cash equivalents at beginning of year	42,380	134,350	217,384
Cash and cash equivalents at end of year	2,387,158	42,380	134,350
Analysis of the balance of cash and cash equivalents
Bank balances	$ 2,387,158	$ 42,380	$ 134,350

Consolidated Balance Sheets - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Current assets
Cash and cash equivalents	$ 2,387,158	$ 42,380
Accounts receivable, net	9,249,046	1,563,289
Inventories	3,545,854
Prepayments	1,128,826	1,567,448
Deposits paid	648,661	605,981
Total current assets	17,440,470	3,779,098
Non-current assets
Property, plant and equipment, net	72,658	72,658
Right-of-use assets – operating lease	85,919
Prepayment of long term assets	11,789,077	15,888,928
Deferred tax assets	44,248	44,248
Total non-current assets	11,991,902	16,005,834
Total assets	29,432,372	19,784,932
Current liabilities
Accounts payables	472,255
Accrued expenses and other payables	320,954	212,593
Operating lease liabilities - current	50,688
Borrowing	147,179
Current income tax payable	644,690	811,357
Total current liabilities	1,635,766	1,164,514
Non-current liabilities
Operating lease liabilities - current	35,231
Total liabilities	1,670,997	1,164,514
Commitments and contingencies
Shareholders’ equity
Class A common stock, $0.009 par value; 2,000,000,000 shares authorized, 1,300,029 shares issued and outstanding at December 31, 2025 and Class B common stock, $0.009 par value; 200,000,000 shares authorized, 166,667 shares issued and outstanding at December 31, 2025. Common stock, $0.0001 par value, 500,000,000 shares authorized, 56,000,000 shares issued and outstanding, at December 31, 2024	14,351	5,600
Additional paid-in capital	22,267,672	16,325,412
Retained earnings	5,479,352	2,289,406
Total shareholders’ equity	27,761,375	18,620,418
Total liabilities and equity	29,432,372	19,784,932
Related Party
Current assets
Amount due from a related party	480,925
Current liabilities
Amount due to a related party		$ 140,564