CONCENTRATION OF RISK

6 Months Ended

Jun. 30, 2025

10. CONCENTRATION OF RISK

Customer Concentration

For the three and six months ended June 30, 2025, the Company generated total revenue of $31,552 and $76,376 respectively, of which no customer accounted for more than 10% of the Company’s total revenue.

Vendor Concentration

For the three and six months ended June 30, 2025, the Company incurred cost of revenues of $18,013 and $43,148 respectively, accounted by a single vendor.

	For the three months ended June 30, 2025 (Unaudited)
	Cost of revenue		Percentage of Cost of revenue			Accounts payable, trade

Vendor A	$	18,013		100	%	$	-
Total	$	18,013		100	%	$	-

	For the six months ended June 30, 2025 (Unaudited)
	Cost of revenue		Percentage of Cost of revenue			Accounts payable, trade

Vendor A	$	43,148		100	%	$	-
Total	$	43,148		100	%	$	-

Vendor A is an entity owned by our Chairman, Chief Executive Officer and Director of the Company.

- Definition

The entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
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-Name Accounting Standards Codification
-Section 50
-Paragraph 21
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-21

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (d)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-21

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (c)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-21

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
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-Name Accounting Standards Codification
-Section 50
-Paragraph 21
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-21

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-21

Reference 6: http://www.xbrl.org/2003/role/exampleRef
-Topic 275
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 3A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482836/275-10-55-3A

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 275
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 275
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Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 275
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/275/tableOfContent

+ Details

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