$AHMA

AMBITIONS ENTERPRISE MANAGEMENT CO. L.L.C

CIK:0002010959|SEC Filings

Consolidated Statements of Operations - USD ($)

12 Months Ended

Dec. 31, 2025

Dec. 31, 2024

Dec. 31, 2023

Income Statement [Abstract]

Revenue

$ 20,229,180

$ 18,543,447

$ 18,625,375

Cost of revenue

(15,200,653)

(14,137,109)

(15,123,980)

Gross profit

5,028,527

4,406,338

3,501,395

Operating expenses:

Selling and marketing

(1,552,533)

(1,479,606)

(1,177,227)

General and administrative

(2,184,916)

(1,879,314)

(923,987)

Total operating expenses

(3,737,449)

(3,358,920)

(2,101,214)

Operating income

1,291,078

1,047,418

1,400,181

Interest income/(expenses), net

39,400

(8,347)

(9,920)

Other income, net

9,769

7,285

31,042

Income before income taxes

1,340,247

1,046,356

1,421,303

Income tax expenses

(117,091)

(95,491)

Net income

$ 1,223,156

$ 950,865

$ 1,421,303

Net income per share attributable to ordinary shareholders of the Company

Basic (in Dollars per share)

$ 0.04

$ 0.03

$ 0.05

Diluted (in Dollars per share)

$ 0.04

$ 0.03

$ 0.05

Weighted average shares used in calculating net earning per share

Basic (in Shares)

28,335,548

^[1]

28,000,000

^[1]

28,000,000

Diluted (in Shares)

28,335,548

^[1]

28,000,000

^[1]

28,000,000

[1]

Giving retroactive effect to the 9,240,000 Cass A Ordinary Shares and 18,760,000 Class B Ordinary Shares issued and outstanding following the share subdivision and share surrender on February 18, 2025, starting from the earliest period presented. Further information is disclosed in Note 14 SHAREHOLDERS’ EQUITY.

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	$ 1,223,156	$ 950,865	$ 1,421,303
Adjustments to reconcile net income to net cash provided by/ (used in) operating activities:
Depreciation of equipment	97,773	42,410	4,149
Amortization of right-of-use assets	165,456	153,645	100,808
Allowance for credit loss	370,175	86,754	94,076
Loss/(Gain) on disposal of property plant, equipment	1,507		(20,244)
Deferred tax expenses	(33,532)	(13,963)
Changes in operating assets and liabilities:
Accounts receivable, net	349,801	630,806	(1,925,473)
Amount due from related parties	298,842	188,339	667,175
Prepayment and other current assets	(727,005)	(215,492)	(331,590)
Accounts payable	(2,036,451)	(757,058)	768,091
Operating lease liabilities	(167,858)	(151,951)	(109,946)
Advance from customers	359,696	161,364	(775,264)
Amounts due to a related party	475,195	7,520	(48,456)
Income tax payables	129,765	109,454
Accrued expenses and other current liabilities	(10,002)	(21,994)	79,628
Net cash provided by/(used in) operating activities	496,518	1,170,699	(75,743)
Cash flows from investing activities:
Purchase of equipment	(1,600,288)	(45,211)	(120,005)
Payments for held-to-maturity investments	(2,528,278)
Proceeds from disposal of equipment			20,243
Net cash used in investing activities	(4,128,566)	(45,211)	(99,762)
Cash flows from financing activities:
Proceeds from issuance of share capital	6,028,243
Payments of Deferred offering costs		(619,238)
Payments of offering cost	(514,825)
Net cash provided by/ (used in) financing activity	5,513,418	(619,238)
Net increase/(decrease) in cash and cash equivalents	1,881,370	506,250	(175,505)
Cash and cash equivalents and restricted cash, beginning of year	1,285,202	778,952	954,457
Cash and cash equivalents and restricted cash, end of year	$ 3,166,572	$ 1,285,202	$ 778,952

Consolidated Balance Sheets - USD ($)

Dec. 31, 2025

Dec. 31, 2024

Current assets:

Cash and cash equivalents

$ 2,868,138

$ 986,768

Restricted cash

298,434

Accounts receivable, net

4,185,045

4,907,563

Prepayments and other current assets

2,622,836

1,893,288

Deferred offering costs

619,238

Total current assets

10,710,043

9,739,723

Non-current assets:

Equipment, net

1,639,271

138,263

Deferred tax assets

47,495

13,963

Right-of-use assets

127,398

98,852

Held-to-Maturity Investments

2,528,278

Total non-current assets

4,342,442

251,078

Total assets

15,052,485

9,990,801

Current liabilities:

Accounts payable

839,502

2,875,953

Advance from customers

663,369

303,673

Operating lease liabilities, current

110,970

84,826

Income tax payable

239,219

109,454

Accrued expenses and other current liabilities

192,797

202,798

Total current liabilities

2,560,618

3,616,270

Total liabilities

2,560,618

3,616,270

Commitments and Contingencies

Shareholders’ equity:

Subscription receivable

(3)

Additional paid-in capital

4,975,868

81,688

Retained earnings

7,515,999

6,292,843

Total shareholders’ equity

12,491,867

6,374,531

Total liabilities and shareholders’ equity

15,052,485

9,990,801

Class A Ordinary Shares

Shareholders’ equity:

Ordinary shares, value

^[1]

Class B Ordinary Shares

Shareholders’ equity:

Ordinary shares, value

^[1]

Related Party

Current assets:

Amounts due from related parties

735,590

1,034,432

Current liabilities:

Amounts due to a related party

$ 514,761

$ 39,566

[1]

Giving retroactive effect to the 9,240,000 Class A Ordinary Shares and 18,760,000 Class B Ordinary Shares issued and outstanding following the share subdivision and share surrender on February 18, 2025, starting from the earliest period presented. Further information is disclosed in Note 14 SHAREHOLDERS’ EQUITY.