v3.26.1
Income Tax Expenses (Tables)
 12 Months Ended
Dec. 31, 2025
Income Tax Expenses [Abstract]  
Schedule of Current and Deferred Portions of Income Tax Expense

The current and deferred portions of income tax expense included in the consolidated statements of comprehensive loss are as follows:

 

   For the years ended
December 31,		 
   2025   2024 
Current income tax expense  $1,904   $
-
 
Deferred income tax expense   56,381,839    8,234,503 
Total  $56,383,743   $8,234,503 
Schedule of Income Tax Expense

The income tax expense for domestic and foreign components’ are as follows:

 

   For the years ended
December 31,		 
   2025   2024 
US  $56,383,743   $8,234,503 
Hongkong and BVI   
-
    
-
 
Total  $56,383,743   $8,234,503 
Schedule of Effective Tax Rate

The following table reconciles the statutory rate to the Company’s effective tax rate. The effective tax rate reconciliation is based on the U.S. federal statutory rate of 21% and State income tax rate of nil.

 

   For the years ended
December 31,		 
   2025   2024 
US Statutory income tax rates   21.0%   21.0%
Share-based compensation expense   8.0%   
-
 
Other permanent difference   (0.7)%   6.7%
Effective Income Tax Rate   28.3%   27.7%
Schedule of Deferred Tax Assets and Liabilities

The principal components of deferred tax assets and deferred tax liabilities are as follows: 

 

   As of December 31, 
   2025   2024 
Deferred tax liabilities        
Fair value gain of Bitcoin  $69,946,762   $11,199,810 
Less: Net operating loss carry forward   5,330,420    2,965,307 
Total deferred tax liabilities  $64,616,342   $8,234,503