v3.25.2
Interim Statement of Cash Flows - USD ($)
2 Months Ended 3 Months Ended 6 Months Ended 12 Months Ended
Nov. 30, 2024
Jun. 30, 2025
Jun. 30, 2025
May 31, 2025
Mar. 31, 2025
Jun. 30, 2024
Mar. 31, 2024
Dec. 31, 2024
Sep. 30, 2024
Dec. 31, 2023
Sep. 30, 2023
Cash flows from operating activities:                      
Net income $ (5,984)     $ (28,545)              
Change in operating assets and liabilities:                      
Account payables 5,984     (5,984)              
Amount due to related parties       34,529              
Net cash used in operating activities                  
Cash flows from financing activities:                      
NET CHANGE IN CASH                  
CASH, BEGINNING OF YEAR                  
CASH, END OF YEAR                  
NON-CASH INVESTING AND FINANCING ACTIVITIES:                      
Non-cash item, operating expenses $ 5,984     $ 28,545              
Maius Pharmaceutical Co. Ltd [Member]                      
Cash flows from operating activities:                      
Net income         $ (780,080)   $ (367,192)   $ (629,176) [1]   $ (4,344,768)
Adjustments to reconcile net income to net cash used in operating activities:                      
Depreciation and amortization         870   1,178   2,251   2,437
Amortization of right-of-use asset         18,048   20,428   39,672   42,848
Investment income         (26)   (1,515)   (2,831)   (7,308)
Share-based compensation                 1,938,359
Change in operating assets and liabilities:                      
Amount due from related parties           (5,263)        
Prepayment and other assets         (88,234)   (69,485)   (52,761)   (34,972)
Right-of-use assets, net         (266)     (88,104)   (44,829)
Account payables               651   1
Salary and welfare payable         8   214   (410)   1,862
Value added tax (“VAT”) and other tax payable                  
Tax payable                   (616)
Amount due to related parties         367,262   519,043   613,730   1,019,742
Other payables         66,338     1  
Lease liabilities - current         (21,422)   (22,262)        
Convertible bonds         300,465            
Right of use liabilities                 44,106   17
Net cash used in operating activities         (137,037)   75,146   (72,871)   (1,427,227)
Cash flows from investing activities:                      
Proceeds from disposal of short-term investments         60,719   (98,267)   301,051   639,850
Purchase of short term investments                 (210,713)  
Purchase of property, plant and equipment         (4,920)       (13)  
Net cash provided by (used in) investing activities         55,799   (98,267)   90,325   639,850
Cash flows from financing activities:                      
Capital contribution           30,781        
Shares issued         2,087,102       30,776   57,183
Payments for deferred offering costs         (221,862)   (27,973)   (108,546)   (229,732)
Net cash provided by (used in) financing activities         1,865,240   2,808   (77,770)   (172,549)
Effect of Exchange Rate Changes on Cash and Equivalents         (49,481)   2,300   (44,407)   8,158
NET CHANGE IN CASH         1,734,521   (18,013)   (104,723)   (951,768)
CASH, BEGINNING OF YEAR   $ 1,809,035     74,514   179,237   179,237   1,131,005
CASH, END OF YEAR         1,809,035   161,224   74,514   179,237
Supplemental Disclosure of Cash Flow Information:                      
Cash paid for income taxes                  
Supplemental Disclosure of Non-Cash Flow Information:                      
Right-of-use assets and lease liabilities             $ 88,104   $ 44,829
DT Cloud Acquisition Corporation [Member]                      
Cash flows from operating activities:                      
Net income   234,657 $ 686,742     $ 872,741   $ 2,265,806   $ (87,271)  
Adjustments to reconcile net income to net cash used in operating activities:                      
Dividend income earned on cash and investment held in trust account   (503,781) (1,244,127)     (1,253,578)   (3,000,071)    
Change in operating assets and liabilities:                      
Prepaid expenses     (28,412)     (44,612)   (8,384)   (8,446)  
Due to related party     78,880     (177,614)   (87,855)   76,288  
Accrued liabilities     (91,476)     78,753   143,813   24,247  
Net cash used in operating activities     (598,393)     (524,310)   (686,691)   4,818  
Cash flows from investing activities:                      
Extension payments deposited in Trust Account     (559,091)              
Cash withdrawn from Trust Account in connection to redemption     65,090,253              
Proceeds deposited in Trust Account         (69,345,000)   (69,345,000)    
Net cash provided by (used in) investing activities     64,531,162     (69,345,000)   (69,345,000)    
Cash flows from financing activities:                      
Redemption of ordinary shares     (65,090,253)              
Proceeds from promissory notes     545,975              
Proceeds from public offering, net of offering costs         67,833,894   67,833,894    
Proceeds from other payable     300,000              
Proceeds from private placement         2,345,000   2,345,000    
Repayment from (advances to) related parties     159,488     (490,000)   (490,000)   490,000  
Net cash provided by (used in) financing activities     (64,084,790)     69,688,894   69,688,894   490,000  
NET CHANGE IN CASH     (152,021)     (180,416)   (342,797)   494,818  
CASH, BEGINNING OF YEAR     152,021     494,818   494,818    
CASH, END OF YEAR       314,402   152,021   494,818  
Reconciliation to amounts on balance sheets:                      
Cash           152,021   69,818  
Cash in escrow                 425,000  
Total cash and cash in escrow balance               152,021   494,818  
NON-CASH INVESTING AND FINANCING ACTIVITIES:                      
Issuance of representative shares         10   10    
Initial classification of ordinary shares subject to possible redemption         68,014,286   68,014,286    
Allocation of offering costs to ordinary shares subject to possible redemption         2,933,590   2,933,590    
Accretion of carrying value to redemption value         4,264,304   4,264,304    
Extension funds attributable to common stock subject to redemption   201,142 559,091              
Remeasurement of ordinary shares subject to possible redemption   $ 503,781 1,244,127     1,253,578          
Subsequent remeasurement of ordinary shares subject to possible redemption               3,000,071    
Accrued underwriting compensation         $ 1,725,000   $ 1,725,000    
[1] There are no effects on total revenue and total net income.