Kioni Holdings Ltd
CIK:0002011134|SEC Filings
Consolidated Statements of Operations - USD ($) |
3 Months Ended | 6 Months Ended | ||
|---|---|---|---|---|
Jun. 30, 2026 |
Jun. 30, 2025 |
Jun. 30, 2026 |
Jun. 30, 2025 |
|
| Income Statement [Abstract] | ||||
| REVENUES | $ 27,038 | $ 34,313 | $ 53,782 | $ 71,946 |
| Cost of revenues | (7,833) | (15,539) | ||
| OPERATING EXPENSES | ||||
| General and administrative expenses | (113,663) | (25,034) | (175,249) | (48,750) |
| NET (LOSS)/ PROFIT FROM OPERATIONS | (94,458) | 9,279 | (137,006) | 23,196 |
| PROVISION FOR INCOME TAXES | ||||
| NET (LOSS)/ PROFIT | $ (94,458) | $ 9,279 | $ (137,006) | $ 23,196 |
| Basic and Diluted | $ (0.09) | $ 0.01 | $ (0.14) | $ 0.02 |
| Basic and Diluted | 1,000,000 | 1,000,000 | 1,000,000 | 1,000,000 |
Consolidated Statements of Cash Flows - USD ($) |
6 Months Ended | |
|---|---|---|
Jun. 30, 2026 |
Jun. 30, 2025 |
|
| CASH FLOWS FROM OPERATING ACTIVITIES | ||
| Net (loss)/ profit | $ (137,006) | $ 23,196 |
| Depreciation | 355 | |
| Increase in trade receivables | (98,491) | (65,467) |
| Decrease in other receivables | 6,198 | 54,884 |
| Increase in accounts payables and accruals | 125,812 | (12,903) |
| Net cash flows used in operating activities | (103,132) | (290) |
| CASH FLOWS FROM INVESTING ACTIVITIES | ||
| Purchase of property and equipment | (8,550) | |
| CASH FLOWS FROM FINANCING ACTIVITIES | ||
| Net increase in cash and equivalents | (111,682) | (290) |
| Cash and equivalents at beginning of the period | 250,581 | 1,621 |
| Cash and equivalents at end of the period | 138,899 | 1,331 |
| Interest | ||
| Taxes | ||
Consolidated Statements of Financial Position - USD ($) |
Jun. 30, 2026 |
Dec. 31, 2025 |
|---|---|---|
| Current assets | ||
| Cash and cash equivalents | $ 138,899 | $ 250,581 |
| Trade receivables | 218,145 | 119,654 |
| Other receivables | 26,965 | 33,163 |
| Deposit | 1,000 | 1,000 |
| Total current assets | 385,009 | 404,398 |
| NON-CURRENT ASSETS | ||
| Plant and equipment, net | 543 | 661 |
| Website development | 14,013 | 5,700 |
| Total non-current assets | 14,556 | 6,361 |
| Total assets | 399,565 | 410,759 |
| Current liabilities | ||
| Accounts payables and accruals | 203,537 | 61,355 |
| Receipt in advance | 16,370 | |
| Total current liabilities | 203,537 | 77,725 |
| STOCKHOLDER’S EQUITY | ||
| Common stock, authorised 1,000,000 shares at $0.0001 par value per share; issued 1,000,000 shares (December 31, 2025: 1,000,000 shares) at $0.0001 par value per share | 100 | 100 |
| Additional paid-in capital | 113,900 | 113,900 |
| Retained earnings | 82,028 | 219,034 |
| Total equity | 196,028 | 333,034 |
| Total Equity and Liabilities | $ 399,565 | $ 410,759 |