Discontinued Operations

6 Months Ended

Jun. 30, 2026

Discontinued Operations [Abstract]

Discontinued Operations

10.

Discontinued Operations

Disposal of Guangdong Tiancheng Jinhui Enterprise Development Group Co., Ltd. and its subsidiaries

Due to uncertainty in the future of the business, in June 2026, the Company sold all of its assets and liabilities related to the corporate consulting services of Guangdong Tiancheng Jinhui Enterprise Development Group Co., Ltd. and its subsidiaries with an effective date of June 18, 2026. The business was sold for cash consideration of $218,100 to Junze Management Co., Limited, and the consideration received on June 30, 2026. The fair value of these payments is estimated at $218,100. The disposals represented a strategic shift and had a major effect on The Company’s results of operations. The disposed entities are accounted as discontinued operations in the consolidated financial statements for the year ended June 30, 2026. Loss of $ 260,473 for the years ended June 30, 2025 was recognized on the loss from the disposal of subsidiaries.

Revenue and expenses related to all discontinued operations are detailed in the table below in US dollars:

		June 30, 2026				June 30, 2025
		$				$
Revenue			221,735				627,443
Cost of revenue			(797	)			(253,460	)
Selling expenses			137,312				(179,789	)
General and administrative expenses			(60,208	)			(454,013	)
Other (expenses) income			(321	)			(654	)
Loss from disposal of discontinued operations			(6,342	)			-
Results of discontinued operations			291,379				(260,473	)

Assets and liabilities related to all discontinued operations are detailed in the table below in US dollars:

		June 30, 2026				December 31, 2025
ASSETS
Current assets		$				$
Cash and cash equivalents			72,661				1,208
Accounts receivable, net			14,904				24,512
Prepayment			26,662				29,189
Other receivables			1,084,814				84,706
Current assets of discontinued operations			1,199,041				139,615

NON-CURRENT ASSETS
Property and equipment, net			4,227				15,331
Intangible assets, net			55,226				57,968
Non current assets of discontinued operations			59,453				73,299
Total assets of discontinued operations			1,258,494				212,914
LIABILITIES
Current liabilities		$				$
Accounts payable			138,146				163,806
Accounts payable - related party			8,032				7,793
Advance from clients			443,419				432,375
Due to related parties			31,098				30,173
Taxes payable			7,202				10,651
Accruals and other payables			624,254				818,667
Total current liabilities of discontinued operations			1,252,151				1,463,465
Total liabilities of discontinued operations			1,252,151				1,463,465