v3.26.1
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Cash Flows From Operating Activities    
Net Income (Loss) $ 642,090 $ 87,000
Adjustments to reconcile net loss to net cash used in operating activities    
Lease cost, net of repayments (61,236) 0
Changes in operating assets and liabilities:    
Accounts receivable (298,972) (63,837)
Inventory (278,029) (20,617)
Deferred revenue 112,261 20,380
Deferred tax (2,069) 0
Accrued expenses 1,964 4,543
Accounts payable (1,952) 551
Deposits (4,400) 0
Income tax payable 79,030 0
Prepaid expenses (16,509) (4,832)
Net Cash Provided by Operating Activities 172,178 23,188
Cash Flows From Investing Activities    
Purchase of intangible assets (56,850) (26,037)
Net Cash Used in Investing Activities (56,850) (26,037)
Cash Flows From Financing Activities    
Advances from related parties 3,046,080 962,848
Repayment to related parties (3,162,000) (1,071,720)
Proceeds from the sale of common stock 0 755,000
Net Cash Provided by Financing Activities (115,920) 646,128
Net Increase in Cash (592) 643,279
Cash at Beginning of Period 662,517 19,238
Cash at End of Period 661,925 662,517
Supplemental Cash Flow Information:    
Cash paid for interest 0 0
Cash paid for income taxes $ 0 $ 0