v3.26.1
SHARE BASED COMPENSATION (Tables)
12 Months Ended
Dec. 31, 2025
Disclosure of terms and conditions of share-based payment arrangement [abstract]  
Schedule of Stock Based Compensation
   Number of shares**   Weighted average exercise price**   Weighted average grant date FV** 
Balance as of December 31, 2023   -    -    - 
Granted   4,105    0.02385*   38.00 
Cancelled/forfeited   -    -    - 
Vested   4,105    0.02385*   38.00 
Balance as of December 31, 2024 and 2025   -    -    - 
* The weighted average exercise price of USD 0.02385 is calculated by dividing the total exercise price of the granted shares by the total number of shares granted. The total exercise price is determined by multiplying the number of shares in each grant by its respective exercise price and dividing the sum by the total number of shares granted.

 

** The number of shares, weighted average exercise price and weighted average grant date FV are presented on a retroactive basis to reflect the Company’s reverse share split on March 23, 2026.
   Number of shares***   Weighted average exercise price***   Weighted average grant date FV*** 
Balance as of December 31, 2023   -    -    - 
Granted of December 5, 2024   48,000    0.000015*   92.00 
Granted of December 31, 2024   18,000    0.000015*   92.00 
Cancelled/forfeited   -    -    - 
Vested   66,000    0.000015*   92.00 
Balance as of December 31, 2024   -    -    - 
* The weighted average exercise price of USD 0.0000015 is calculated by dividing the total exercise price of the granted shares by the total number of shares granted. The total exercise price is determined by multiplying the number of shares in each grant by its respective exercise price and dividing the sum by the total number of shares granted.

 

** As of December 31, 2024, the Company recorded a prepaid balance of $1,081,000 relating to payments made to consultants, which was recognized as share-based compensation expenses during 2025.

 

*** The number of shares, weighted average exercise price and weighted average grant date FV are presented on a retroactive basis to reflect the Company’s reverse share split on March 23, 2026.
   Number of shares**   Weighted average exercise price**   Weighted average grant date FV** 
Balance as of December 31, 2024   -    -    - 
Granted of February 3, 2025   43,000    0.000015*   90.00 
Granted of December 5, 2025   27,000    0.000015*   10.00 
Cancelled/forfeited   -    -    - 
Vested   70,000    0.000015*   90.00 
Balance as of December 31, 2025   -    -    - 
   Number of shares**   Weighted average exercise price**   Weighted average grant date FV** 
Balance as of December 31, 2024   -    -    - 
Granted of December 5, 2025   130,000    0.00001*   10.00 
Vested   130,000    0.00001*   10.00 
Balance as of December 31, 2025   -    -    - 
* The weighted average exercise price of USD 0.000015 and USD 0.00001 are calculated by dividing the total exercise price of the granted shares by the total number of shares granted. The total exercise price is determined by multiplying the number of shares in each grant by its respective exercise price and dividing the sum by the total number of shares granted.
** The number of shares, weighted average exercise price and weighted average grant date FV are presented on a retroactive basis to reflect the Company’s reverse share split on March 23, 2026.
   Number of shares***   Weighted average exercise price***   Weighted average grant date FV*** 
Balance as of December 31, 2024   -    -    - 
Granted   1,112    0.0008993*   47.50 
Cancelled/forfeited   -    -    - 
Vested   1,112    0.0008993*   47.50 
Balance as of December 31, 2025   -    -    - 
* The weighted average exercise price of USD 0.0008993 is calculated by dividing the total exercise price of the granted shares by the total number of shares granted. The total exercise price is determined by multiplying the number of shares in each grant by its respective exercise price and dividing the sum by the total number of shares granted.
   
** The number of shares, weighted average exercise price and weighted average grant date FV are presented on a retroactive basis to reflect the Company’s reverse share split on March 23, 2026.
   Number of shares***   Weighted average exercise price***   Weighted average grant date FV*** 
Balance as of December 31, 2024   -    -    - 
Granted   16,000    0.0000625*   19.10 
Cancelled/forfeited   -    -    - 
Vested   4,000    0.0000625*   19.10 
Balance as of December 31, 2025   12,000    0.0000625*   19.10 
*The weighted average exercise price of USD 0.0000625 is calculated by dividing the total exercise price of the granted shares by the total number of shares granted. The total exercise price is determined by multiplying the number of shares in each grant by its respective exercise price and dividing the sum by the total number of shares granted.

   

**As of December 31, 2025, the unrecognized share-based compensation is $229,200.

 

***The number of shares, weighted average exercise price and weighted average grant date FV are presented on a retroactive basis to reflect the Company’s reverse share split on March 23, 2026.
Schedule of Share-Based Compensation
   2025   2024   2023 
Share-based compensation   -    155,990    - 
   2025   2024   2023 
Share-based compensation   1,081,000**   5,003,000    - 
** As of December 31, 2024, the Company recorded a prepaid balance of $1,081,000 relating to payments made to consultants, which was recognized as share-based compensation expenses during 2025.
   2025   2024   2023 
Share-based compensation   4,140,000    -    - 
   2025   2024   2023 
Share-based compensation   1,300,000    -    - 
   2025   2024   2023 
Share-based compensation   52,779**   -    - 

 

* The weighted average exercise price of USD 0.0008993 is calculated by dividing the total exercise price of the granted shares by the total number of shares granted. The total exercise price is determined by multiplying the number of shares in each grant by its respective exercise price and dividing the sum by the total number of shares granted.
   
** The number of shares, weighted average exercise price and weighted average grant date FV are presented on a retroactive basis to reflect the Company’s reverse share split on March 23, 2026.
   2025   2024   2023 
Share-based compensation   76,400**   -    - 
**As of December 31, 2025, the unrecognized share-based compensation is $229,200.
Schedule of Shares Granted Under Share Incentive Plan The following is the maximum aggregate number of shares which may be issued pursuant to all awards under the 2023 Share Incentive Plan:
   Maximum***   Number of shares granted*** 
           
2023 Share Incentive Plan   66,000    66,000 
** As of December 31, 2024, the Company recorded a prepaid balance of $1,081,000 relating to payments made to consultants, which was recognized as share-based compensation expenses during 2025.
   Maximum**   Number of shares granted** 
           
2024 Share Incentive Plan   70,000    70,000 
   Maximum**   Number of shares granted** 
           
2025 Share Incentive Plan   130,000    130,000 
** The number of shares, weighted average exercise price and weighted average grant date FV are presented on a retroactive basis to reflect the Company’s reverse share split on March 23, 2026.
* The weighted average exercise price of USD 0.0008993 is calculated by dividing the total exercise price of the granted shares by the total number of shares granted. The total exercise price is determined by multiplying the number of shares in each grant by its respective exercise price and dividing the sum by the total number of shares granted.
   
** The number of shares, weighted average exercise price and weighted average grant date FV are presented on a retroactive basis to reflect the Company’s reverse share split on March 23, 2026.
**As of December 31, 2025, the unrecognized share-based compensation is $229,200.