The shares as presented have been adjusted retrospectively for Reverse Share Splits effected in February 2025 of 1 share for every 20 existing shares issued, in May 2025 of 1 share for every 10 existing share issued, in August 2025 of 1 share for every 5 shares issued, in December 2025 of 1 share for every 5 shares issued, in January 26, 2026 of 1 share for every 3 shares issued and in March 2026 of 1 share for every 4 shares issued respectively.

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 income (loss)	$ 9,728,723	$ (474,101)	$ 108,418
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation of plant and equipment	188,109	19,502	31,173
Amortization of right-of-use assets	311,390	186,762	198,535
Loss on digital assets, fair value	332,480
Loss on financial assets	700,631
Amortisation of share-based compensation expense	53,583	33,334
Non cash discount on convertible notes		402,500
Provision of expected credit loss allowance			625
Interest expense	616,423	778,656	46,179
Impairment on receivable from agency	818,780
Loss on disposal of subsidiary	47,702
Waiver of related party balance			(88,151)
Gain on lease modification		(13,092)
Gain on promissory note		(953,861)
Gain on bargain purchase	(21,653,835)
Embedded derivative gain	(456,731)
Legal and professional fee			27,320
(Gain on) Provision for income taxes		(486,706)
Changes in operating assets and liabilities:
Accounts receivable	(117,285)	(39,871)	1,166
Inventories	(254,547)	45,451	(80,665)
Deposit and other receivables, net	(110,436)	(2,000,851)	(448,266)
Amount due from agency	(421,101)
Deferred issuance cost	(116,250)
Accounts payable	(519,684)	1,126,338	71,362
Accrued liabilities and other payables	211,161	(6,750,587)	(51,167)
Contract liabilities	48,492	55,552	(1,352,231)
Operating lease liabilities	(321,915)	(204,846)	(230,433)
Tax paid	(11,746)	11,746
Net cash used in operating activities	(10,926,056)	(8,264,074)	(1,766,135)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of plant and equipment	(135,025)	(53,045)	(69,848)
Investment in financial asset	(760,000)
Investment in digital assets	(1,000,000)
Deposit paid for acquisition of land	(4,614,749)
Acquisition of businesses	(1,050,000)
Net cash used in investing activities	(7,559,774)	(53,045)	(69,848)
CASH FLOWS FROM FINANCING ACTIVITIES
Amount due from A SPAC I		140,000	(140,000)
Finance lease		(6,446)	(9,317)
Settlement of Promissory note	(500,000)
Issuance of convertible notes, net	6,842,500	8,583,597
Issuance of shares under ELOC	12,620,496		192,308
Interest paid	(26,206)	(677,663)	(24,704)
Amount with related parties	(148,032)	508,738	1,863,206
Subscription receivable	204,000	127,564
Net cash provided by financing activities	18,992,758	8,675,790	1,881,493
Net increase/(decrease) in cash and cash equivalents	506,928	358,671	45,510
Effect of foreign currency translation on cash and cash equivalents	(206,047)	44,965	(18,962)
Cash and cash equivalents, beginning of year	457,740	54,104	27,556
Cash and cash equivalents, end of year	758,621	457,740	54,104
Supplementary cash flow information:
Taxes paid
Interest paid	$ (26,206)	$ (677,663)	$ (24,704)

Audited Consolidated Balance Sheets - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Current assets
Cash and cash equivalents	$ 758,621	$ 457,740
Accounts receivable, net	166,531	49,245
Inventories	335,360	80,813
Deposits, prepayments and other receivables, net	503,588	393,152
Deposit for land acquisition	4,614,749
Deposit with a digital asset custodian	34,987	1,000,000
Deposit with futures broker, net	59,369
Receivable from agents, net	794,116	1,191,795
Deferred offering costs	116,250
Total current assets	7,383,571	3,172,745
Non-current assets
Plant and equipment, net	1,789,110	273,096
Right-of-use assets, net	504,192	98,570
Intangible assets	21,415,069
Digital asset, at fair value	1,630,827
Other receivable, deposit and other receivables, net		33,333
Total non-current assets	25,339,198	404,999
TOTAL ASSETS	32,722,769	3,577,744
Current liabilities
Accounts payable	779,280	1,298,964
Accrued liabilities and other payables	711,892	500,729
Contract liabilities	111,981	63,489
Operating lease liabilities, current	238,105	108,526
Convertible notes	256,056	82,447
Embedded derivative liability	262,616
Promissory note		500,000
Taxes payable		11,746
Total current liabilities	2,366,351	2,720,354
Non-current liabilities
Operating lease liabilities, non-current	272,359	10,231
Convertible notes, non-current	4,097,366	2,328,916
Total non-current liabilities	4,369,725	2,339,147
Total liabilities	6,736,076	5,059,501
Shareholders’ equity
Ordinary shares, no par value, unlimited authorized shares and 240,622 and 380 shares issued and outstanding as of December 31, 2025 and December 31, 2024 respectively
Subscription receivable		(204,000)
Additional paid-in capital	17,881,176	122,505
Retained earnings / (Accumulated deficit)	8,893,414	(985,994)
Accumulated other comprehensive (loss) income	(143,071)	18,875
Equity attributable to the shareholders of the Company	26,631,519	(1,048,614)
Non-controlling interests	(644,826)	(433,143)
Total shareholders’ equity	25,986,693	(1,481,757)
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	32,722,769	3,577,744
Related Party
Current liabilities
Due to related parties	$ 6,421	$ 154,453