0001213900-26-056086 | 20-F | XBRL Viewer | Etoiles Capital Group CO LTD

Segment Information

12 Months Ended

Dec. 31, 2025

NOTE 9 — SEGMENT INFORMATION

ASC 280, “Segment Reporting”, establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organizational structure as well as information about geographical areas, business segments and major customers in financial statements for details on the Company’s business segments.

The Company uses the management approach to determine reportable operating segments. The management approach considers the internal organization and reporting used by the Company’s chief operating decision maker (“CODM”), Mr. Cheung Kit Shing (a director and Chief Executive Officer of the Company), for making decisions, allocating resources and assessing performance.

The CODM reviews financial information on a consolidated basis and uses the consolidated net income, as reported on the consolidated statements of operations and comprehensive income, to assess performance of the Company and to allocate resources as part of the annual reporting process and to assess the performance of the Company’s single reportable segment, primarily by monitoring actual results versus the plan.

The significant expenses reviewed by the CODM are consolidated operating expenses, as presented in the consolidated statement of operations and comprehensive income. Consolidated operating expenses include direct costs, selling expenses and general and administrative expenses. General and administrative expenses include staff costs (including directors’ remuneration) $362,128, $153,838 and $13,348 for the year ended December 31, 2025, 2024 and 2023 respectively and depreciation and amortization expense, which are disclosed in Note 5, “Property, Plant and Equipment, net” and Note 7, “Leases”. Other segment items consist of interest expense and other income, as presented in the consolidated statement of operations.

Other segment items for the years ended December 31, 2025, 2024 and 2023, expenses totaled $27,636, $3,684, and nil, respectively, and consisted of:

Interest expenses of $50,516, $3,770 and nil, respectively

Other income, net of $22,880, $86 and nil, respectively

The CODM does not utilize consolidated balance sheet information when evaluating performance or allocating resources.

For the years ended December 31, 2025 and 2024 and as of December 31, 2025, the Company operated in Hong Kong through its subsidiary, Etoiles Consultancy, which primarily engaged in integrated investor relations services. Based on the management’s assessment, the Company determined that it has only one operating segment and therefore one reportable segment as defined by ASC 280. For the year ended December 31, 2025, 80% and 20% of the Company’s total revenue contributed within Hong Kong and China, respectively, and 99% and 1% of the Company’s total assets contributed within Hong Kong and China, respectively.

For the years ended December 31, 2024, 92%, 5% and 3% of the Company’s total revenue contributed within Hong Kong, China and United States, respectively, and 100% of the Company’s total assets contributed within Hong Kong.

Management determined that the Company functions as a single operating segment, and thus reports as a single reportable segment. This determination is based on rules prescribed by GAAP applied to the manner in which management operates the Company. The chief operating decision maker is responsible for allocating resources to its operations and assessing performance and obtains financial information, being the consolidated balance sheets, consolidated statements of operations, and consolidated statements of cash flows, about the Company as a whole.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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+ Details

Cover	12 Months Ended
Cover	Dec. 31, 2025 shares
Document Information [Line Items]
Document Type	20-F
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Financial Statement Error Correction [Flag]	false
Document Shell Company Report	false
Entity Interactive Data Current	Yes
Document Accounting Standard	U.S. GAAP
ICFR Auditor Attestation Flag	false
Amendment Flag	false
Document Period End Date	Dec. 31, 2025
Document Fiscal Year Focus	2025
Document Fiscal Period Focus	FY
Entity Information [Line Items]
Entity Registrant Name	ETOILES CAPITAL GROUP CO., LTD
Entity Central Index Key	0002058349
Entity File Number	001-42793
Entity Incorporation, State or Country Code	E9
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Incorporation, Date of Incorporation	Sep. 13, 2024
Entity Contact Personnel [Line Items]
Entity Address, Address Line One	Unit 03-04, 25/F
Entity Address, Address Line Two	Cosco Tower
Entity Address, Address Line Three	183 Queen’s Road Central
Entity Address, City or Town	Sheung Wan
Entity Address, Country	HK
Entity Address, Postal Zip Code	0000000
Entity Listings [Line Items]
Title of 12(b) Security	Class A Ordinary Shares, par value $0.0001 per share
Trading Symbol	EFTY
Security Exchange Name	NASDAQ
Class A Ordinary Shares
Entity Listings [Line Items]
Entity Common Stock, Shares Outstanding	15,110,000
Class B Ordinary Shares
Entity Listings [Line Items]
Entity Common Stock, Shares Outstanding	5,000,000
Business Contact [Member]
Entity Contact Personnel [Line Items]
Contact Personnel Name	Kit Shing, CHEUNG
Contact Personnel Email Address	michaelcheung@etoilesfin.com
Entity Address, Address Line One	Unit 03-04, 25/F
Entity Address, Address Line Two	Cosco Tower
Entity Address, Address Line Three	183 Queen’s Road Central
Entity Address, City or Town	Sheung Wan
Entity Address, Country	HK
Entity Address, Postal Zip Code	0000000
Entity Phone Fax Numbers [Line Items]
City Area Code	+852
Local Phone Number	2398-8699

Contract Liabilities - Schedule of Contract Liabilities (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Schedule of Contract Liabilities [Abstract]
Contract liabilities	$ 396,887	$ 958,314

Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Schedule of Effective Income Tax Rate Reconciliation [Abstract]
(Loss)/income before tax expenses	$ (59,544)	$ 996,916	$ 35,427
Hong Kong profit tax rate	16.50%	16.50%	16.50%
Income taxes computed at Hong Kong Profits Tax rate	$ (9,825)	$ 164,491	$ 5,845
Tax allowance at the statutory tax rates	113,474	896
Tax effect of income that is not taxable	(2)	(14)
Tax effect of expenses that are non-deductible			193
Tax effect of tax loss not recognized	873	190	188
Tax effect of two-tier tax rate	(21,166)	(21,146)	(3,114)
Tax effect of deductible temporary difference	10,762		(381)
Income taxes	$ 94,116	$ 144,417	$ 2,731

Equity (Details) - USD ($)				12 Months Ended
Equity (Details) - USD ($)	May 08, 2025	Nov. 04, 2024	Sep. 13, 2024	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Equity [Line Items]
Ordinary share par value (in Dollars per share)		$ 0.0001	$ 0.0001
Amount of authorized dividend value (in Dollars)		$ 50,000		$ 5,066,207
Shares authorized but unissued		50,000,000
Surrendered shares	5,000,000
Gross proceeds (in Dollars)				6,440,000
Allotment additional shares	210,000
Additional gross proceeds (in Dollars)	$ 840,000
Aggregate gross proceeds (in Dollars)				6,440,000
Net proceeds to additional paid in capital (in Dollars)				5,066,046
Offering expenses (in Dollars)				$ 1,373,794
Voting rights				Holders of our Ordinary Shares may vote on all matters submitted to a vote of our shareholders, except as may otherwise be required by law. Subject to any rights or restrictions as to voting attached to any shares, on a poll every shareholder present in person or by proxy (or, if a corporation or other non-natural person, by its duly authorized representative or proxy) shall have one vote for each Class A Ordinary Share and 10 votes for each Class B Ordinary Share of which he or the person represented by proxy is the holder.
Common Stock [Member]
Equity [Line Items]
Authorized share capital (in Dollars)			$ 50,000
Ordinary shares authorized		500,000,000	500,000,000
Ordinary share par value (in Dollars per share)		$ 0.0001
Authorized share capital (in Dollars)		$ 50,000
Shares authorized but unissued		449,990,000
Etoiles Zeneo Investment Limited [Member]
Equity [Line Items]
Ordinary shares issued		10,000
Minimum [Member]
Equity [Line Items]
Ordinary shares outstanding	10,000,000
Maximum [Member]
Equity [Line Items]
Ordinary shares outstanding	5,000,000
Class A Ordinary Shares [Member]
Equity [Line Items]
Ordinary shares authorized				450,000,000	450,000,000
Ordinary share par value (in Dollars per share)				$ 0.0001	$ 0.0001
Shares authorized but unissued		449,990,000
Ordinary shares issued				15,110,000	13,500,000
Ordinary shares outstanding				15,110,000	13,500,000
Shares issued				210,000
Class A Ordinary Shares [Member] \| Common Stock [Member]
Equity [Line Items]
Ordinary shares authorized		450,000,000
Ordinary share par value (in Dollars per share)		$ 0.0001
Amount of authorized dividend value (in Dollars)				$ 161
Ordinary shares issued		10,000
Shares held				1,610,000
Class A Ordinary Shares [Member] \| Etoiles Zeneo Investment Limited [Member]
Equity [Line Items]
Ordinary shares issued		13,490,000
Shares held	10,287,000
Class A Ordinary Shares [Member] \| Doublefortuna Company Limited [Member]
Equity [Line Items]
Shares held	661,500
Class A Ordinary Shares [Member] \| Easy Cargo Management Inc [Member]
Equity [Line Items]
Shares held	621,000
Class A Ordinary Shares [Member] \| Enbo Holdings Group Limited [Member]
Equity [Line Items]
Shares held	634,500
Class A Ordinary Shares [Member] \| La Dicha Group Limited [Member]
Equity [Line Items]
Shares held	634,500
Class A Ordinary Shares [Member] \| Quantum Pinnacle Company Limited [Member]
Equity [Line Items]
Shares held	661,500
Class B Ordinary Shares [Member]
Equity [Line Items]
Ordinary shares authorized				50,000,000	50,000,000
Ordinary share par value (in Dollars per share)				$ 0.0001	$ 0.0001
Ordinary shares issued				5,000,000	5,000,000
Ordinary shares outstanding				5,000,000	5,000,000
Class B Ordinary Shares [Member] \| Common Stock [Member]
Equity [Line Items]
Ordinary shares authorized		50,000,000
Ordinary share par value (in Dollars per share)		$ 0.0001
Amount of authorized dividend value (in Dollars)
Class B Ordinary Shares [Member] \| Business Combination [Member]
Equity [Line Items]
Total voting power				77.00%
Class B Ordinary Shares [Member] \| Etoiles Zeneo Investment Limited [Member]
Equity [Line Items]
Ordinary shares issued		10,000,000
Shares held	5,000,000
IPO [Member]
Equity [Line Items]
Shares issued	1,400,000			1,400,000
Per share (in Dollars per share)	$ 4
Gross proceeds (in Dollars)	$ 5,600,000			$ 1,373,794

Income Taxes

12 Months Ended

Dec. 31, 2025

Income Taxes [Abstract]

INCOME TAXES

NOTE 12 — INCOME TAXES

Cayman Islands and British Virgin Islands

The Company is incorporated in Cayman Islands and Zynergy BVI is incorporated in the British Virgin Islands and are not subject to tax on income or capital gains under current Cayman Islands law and British Virgin Islands law, respectively. In addition, upon payments of dividends by these entities to their shareholders, no withholding tax will be imposed.

In accordance with the relevant tax laws and regulations of Hong Kong, a company registered in Hong Kong is subject to income taxes within Hong Kong at the applicable tax rate on taxable income. Hong Kong profit tax rates are 8.25% on assessable profits up to US$255,428 (HK$2,000,000), and 16.5% on any part of assessable profits over US$255,428 (HK$2,000,000).

(a)

Significant components of the provision for income taxes are as follows

	Years Ended December 31,
	2025		2024			2023
Income tax expenses	$	78,257	$	148,935		$	2,731
Deferred tax expenses (credit)		15,859		(4,518	)		—
Total	$	94,116	$	144,417		$	2,731

(b)

The following table provides the reconciliation of the differences between statutory and effective tax expenses for the year for the years ended December 31, 2025, 2024 and 2023.

	Years Ended December 31,
	2025			2024			2023
(Loss)/income before tax expenses	$	(59,544	)	$	996,916		$	35,427
Hong Kong profit tax rate		16.5	%		16.5	%		16.5	%
Income taxes computed at Hong Kong Profits Tax rate		(9,825	)		164,491			5,845
Tax allowance at the statutory tax rates		113,474			896			—
Tax effect of income that is not taxable		(2	)		(14	)		—
Tax effect of expenses that are non-deductible		—			—			193
Tax effect of tax loss not recognized		873			190			188
Tax effect of two-tier tax rate		(21,166	)		(21,146	)		(3,114	)
Tax effect of deductible temporary difference		10,762			—			(381	)
Income taxes	$	94,116		$	144,417		$	2,731

(c)

Deferred tax

The Company measures deferred tax assets and liabilities based on the difference between carrying amount of assets and liabilities and their respective tax bases at the applicable tax rate. Components of the Company’s deferred tax assets and liabilities are as follows as of December 31:

	As of December 31,
	2025			2024
Deferred tax (liabilities)/assets:
– Property, plant and equipment, net	$	(11,354	)	$	4,539

Uncertain tax positions

The Company evaluates each uncertain tax position (including the potential application of interest and penalties) based on the technical merits, and measures the unrecognized benefits associated with the tax positions. As of December 31, 2025 and 2024, the Company did not have any significant unrecognized uncertain tax positions. The Company did not incur any interest and penalties related to potential underpaid income taxes for the years ended December 31, 2025 and 2024. The Company also does not anticipate any significant increases or decreases in unrecognized tax benefits in the next 12 months from December 31, 2025.

- Definition

The entire disclosure for income tax.

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+ Details

Accounts Receivable, Net - Schedule of Accounts Receivable, Net (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Schedule of Accounts Receivable, Net [Abstract]
Accounts receivable	$ 238,973	$ 7,152
Less: allowance for expected credit loss
Accounts receivable, net	$ 238,973	$ 7,152

Leases - Schedule of Lease Liabilities (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Schedule of Lease Liabilities [Abstract]
Operating lease liabilities – current portion	$ 501,597	$ 48,841
Operating lease liabilities – non-current portion	1,580,015	4,577
Total	2,081,612	53,418
Total operating lease expense	139,426	45,767
ROU assets obtained in exchange for operating lease liabilities	2,140,510	95,174
Cash paid for operating leases	$ 139,420	$ 45,767
Weighted-average remaining lease term – operating leases	4 years 7 months 6 days	1 year 1 month 6 days
Weighted-average discount rate (%)	5.20%	5.25%

Consolidated Statements of Changes In Shareholders’ Equity - USD ($)	Ordinary Shares Class A	Ordinary Shares Class B	Total Share Capital	Additional paid in capital	Accumulated Other Comprehensive Income	Retained Earnings	Total
Balance at Dec. 31, 2022	$ 1,350	$ 500	$ 1,850	$ 500		$ (3,474)	$ (1,124)
Balance (in Shares) at Dec. 31, 2022	13,500,000	5,000,000	18,500,000
Net income (loss)						32,696	32,696
Foreign currency translation adjustment					70		70
Balance at Dec. 31, 2023	$ 1,350	$ 500	$ 1,850	500	70	29,222	31,642
Balance (in Shares) at Dec. 31, 2023	13,500,000	5,000,000	18,500,000
Net income (loss)						852,499	852,499
Foreign currency translation adjustment					4,053		4,053
Balance at Dec. 31, 2024	$ 1,350	$ 500	$ 1,850	500	4,123	881,721	888,194
Balance (in Shares) at Dec. 31, 2024	13,500,000	5,000,000	18,500,000
Net income (loss)						(153,660)	(153,660)
Issue of shares pursuant to IPO, net of offering costs (Note 10)	$ 161		$ 161	5,066,046			5,066,207
Issue of shares pursuant to IPO, net of offering costs (Note 10) (in Shares)	1,610,000		1,610,000
Foreign currency translation adjustment					(3,729)		(3,729)
Balance at Dec. 31, 2025	$ 1,511	$ 500	$ 2,011	$ 5,066,546	$ 394	$ 728,061	$ 5,797,012
Balance (in Shares) at Dec. 31, 2025	15,110,000	5,000,000	20,110,000

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

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+ Details

- Definition

Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.

+ References + Details

- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

+ References

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+ Details

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Income Taxes [Abstract]

Schedule of Components of Provision for Income Taxes

Significant components of the provision for income taxes are as follows

	Years Ended December 31,
	2025		2024			2023
Income tax expenses	$	78,257	$	148,935		$	2,731
Deferred tax expenses (credit)		15,859		(4,518	)		—
Total	$	94,116	$	144,417		$	2,731

Schedule of Effective Income Tax Rate Reconciliation

The following table provides the reconciliation of the differences between statutory and effective tax expenses for the year for the years ended December 31, 2025, 2024 and 2023.

	Years Ended December 31,
	2025			2024			2023
(Loss)/income before tax expenses	$	(59,544	)	$	996,916		$	35,427
Hong Kong profit tax rate		16.5	%		16.5	%		16.5	%
Income taxes computed at Hong Kong Profits Tax rate		(9,825	)		164,491			5,845
Tax allowance at the statutory tax rates		113,474			896			—
Tax effect of income that is not taxable		(2	)		(14	)		—
Tax effect of expenses that are non-deductible		—			—			193
Tax effect of tax loss not recognized		873			190			188
Tax effect of two-tier tax rate		(21,166	)		(21,146	)		(3,114	)
Tax effect of deductible temporary difference		10,762			—			(381	)
Income taxes	$	94,116		$	144,417		$	2,731

Schedule of Deferred Tax Assets and Liabilities

Components of the Company’s deferred tax assets and liabilities are as follows as of December 31:

	As of December 31,
	2025			2024
Deferred tax (liabilities)/assets:
– Property, plant and equipment, net	$	(11,354	)	$	4,539

Employee Benefit Plans (Details)	12 Months Ended
Employee Benefit Plans (Details)	Dec. 31, 2025 USD ($)	Dec. 31, 2025 HKD ($)	Dec. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)
Employee Benefit Plans [Abstract]
Percentage of employees contributions	5.00%	5.00%
Relevant income	$ 3,844	$ 30,000
Provident fund expense	$ 50,738		$ 24,297	$ 575

Related Party Transactions (Tables)

12 Months Ended

Dec. 31, 2025

Schedule of Trade Transactions with Related Parties

Amount due from (to) a director

			As of December 31,
	Note		2025			2024
Mr. Cheung Kit Shing		1	$	(39,392	)	$	309,507

Schedule of Rental Expenses Paid to a Related Party

A summary of trade transactions with related parties for years ended December 31, 2025, 2024 and 2023 are listed below:

	Years Ended December 31,
Salary paid to a related party:	2025		2024		2023
Mr. Cheung Kit Shing^(a)	$	151,624	$	153,787	$	25,545
Ms. Cheung On Ki^(b)		74,654		32,039		—

(a)	Mr. Cheung Kit Shing is the director, Chief Executive Officer and a principal shareholder of the Company.

(b)	Ms. Cheung On Ki, is a sibling of a director, Mr. Cheung Kit Shing.

Schedule of Rental Expenses Paid to a Related Party

Years Ended December 31,

Rental expenses paid to a related party:

2025

2024

2023

Mr. Cheung Kit Shing^(a)

—

(a)	Mr. Cheung Kit Shing is the director, Chief Executive Officer and a principal shareholder of the Company.

(b)	Ms. Cheung On Ki, is a sibling of a director, Mr. Cheung Kit Shing.

Related Party Transactions

12 Months Ended

Dec. 31, 2025

RELATED PARTY TRANSACTIONS

NOTE 15 — RELATED PARTY TRANSACTIONS

(a)

Summary of Balances with Related Parties

Amount due from (to) a director

			As of December 31,
	Note		2025			2024
Mr. Cheung Kit Shing		1	$	(39,392	)	$	309,507

(1)	The balance represents advanced to (by) a director for advancement and reimbursement of Company expenses. Amount due from (to) a director is unsecured, non-interest bearing and repayable on demand.

(b)

Summary of Related Party Transactions

In addition to the transactions and balances detailed elsewhere in these consolidated financial statements, the Company had the following transactions with related parties:

A summary of trade transactions with related parties for years ended December 31, 2025, 2024 and 2023 are listed below:

	Years Ended December 31,
Salary paid to a related party:	2025		2024		2023
Mr. Cheung Kit Shing^(a)	$	151,624	$	153,787	$	25,545
Ms. Cheung On Ki^(b)		74,654		32,039		—

Years Ended December 31,

Rental expenses paid to a related party:

2025

2024

2023

Mr. Cheung Kit Shing^(a)

—

(2)

On August 1, 2025, the Company entered into a lease agreement with a director, Mr. Cheung Kit Shing, pursuant to which the Company leases a property to be used as a clubhouse for corporate and client engagement purposes.

The lease term commenced on August 1, 2025 and will expire on December 31, 2030. The lease was reviewed and approved by the independent and non-conflicted members of the Board of Directors. The monthly rent of $34,917 was determined with reference to prevailing market rates for comparable commercial properties and represents, in management's assessment, a fair market rate for the premises. The lease provides for a rent-free period from August 1, 2025, to December 31, 2025 to allow for renovation and interior decoration of the premises. Accordingly, no rental payments were made during this rent-free period.

The clubhouse is currently undergoing renovation and interior decoration. As of December 31, 2025, the property was not yet ready for use and had not commenced operations. The up-front payment of $524,199 is recognized as construction in progress (Note 5) as of December 31, 2025. The Company expects the clubhouse to be completed and ready to provide services in February 2026.

(a)	Mr. Cheung Kit Shing is the director, Chief Executive Officer and a principal shareholder of the Company.

(b)	Ms. Cheung On Ki, is a sibling of a director, Mr. Cheung Kit Shing.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
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-URI https://asc.fasb.org/1943274/2147480990/946-20-50-5

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-6

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Paragraph 1
-Subparagraph (SX 210.6-07(2)(g)(3))
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-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1
-Subparagraph (SX 210.6-07(2)(c))
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(e))
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-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-Name Accounting Standards Codification
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-URI https://asc.fasb.org/850/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147483326/850-10-50-6

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

+ Details

Leases (Details) - USD ($)	12 Months Ended
Leases (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Leases [Line Items]
Right-of-use asset derecognized	$ 27,071
Lease liabilities derecognized	27,071
Operating lease right-of-use assets obtained	2,140,510	$ 95,174
Right of use assets	2,081,612	53,418
Lease liabilities	$ 2,081,612	$ 53,418
Prime lending rate		5.25%
Minimum [Member]
Leases [Line Items]
Prime lending rate	5.00%
Maximum [Member]
Leases [Line Items]
Prime lending rate	5.25%

Subsequent Events

12 Months Ended

Dec. 31, 2025

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 17 — SUBSEQUENT EVENTS

The Company has assessed all events from December 31, 2025, through May 13, 2026 which is the date that these consolidated financial statements are available to be issued. There are not any material subsequent events that require disclosure in these consolidated financial statements.

Summary of Significant Accounting Policies - Schedule of Revenue by Geographical Areas (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Schedule of Revenue by Geographical Areas [Line Items]
Revenue by geographical area	$ 3,222,344	$ 2,525,909	$ 63,863
Hong Kong [Member]
Schedule of Revenue by Geographical Areas [Line Items]
Revenue by geographical area	2,591,288	2,318,605	63,863
China [Member]
Schedule of Revenue by Geographical Areas [Line Items]
Revenue by geographical area	631,056	115,340
United States [Member]
Schedule of Revenue by Geographical Areas [Line Items]
Revenue by geographical area		$ 91,964

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
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-SubTopic 40
-Name Accounting Standards Codification
-Section 55
-Paragraph 4
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-URI https://asc.fasb.org/1943274/2147476153/220-40-55-4

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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Deferred Initial Public Offering Costs - Schedule of Deferred Initial Public Offering Costs (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Schedule of Deferred Initial Public Offering Costs [Abstract]
Accounting and other fees		$ 84,396
Legal fees		97,292
Total		$ 181,688

Property and Equipment, Net (Details) - USD ($)	12 Months Ended
Property and Equipment, Net (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Property and Equipment, Net [Abstract]
Construction in progress	$ 524,199
Estimated useful life	5 years
Depreciation expense	$ 50,585	$ 33,134

Deferred Initial Public Offering Costs

12 Months Ended

Dec. 31, 2025

Deferred Initial Public Offering Costs [Abstract]

DEFERRED INITIAL PUBLIC OFFERING COSTS

NOTE 6 — DEFERRED INITIAL PUBLIC OFFERING COSTS

As of December 31, 2024, the Group has capitalized deferred offering costs which consist primarily of legal, accounting, and other professional fees incurred in connection with the Company’s planned initial public offering (IPO). These costs are included as Deferred IPO Costs on the consolidated balance sheet as non-current assets. Upon the successful completion of the IPO on August 8, 2025, these costs were reclassified as a reduction in shareholders’ equity.

As of December 31, 2024, deferred initial public offering costs consist of the following:

	As of December 31,
	2025		2024
Accounting and other fees	$	—	$	84,396
Legal fees		—		97,292
Total	$	—	$	181,688

During the year ended December 31, 2025, payments for offering costs related to the IPO amounted to $1,192,106, together with deferred IPO costs of $181,688 incurred in prior years, the total of $1,373,794 was deducted from the gross proceeds of the IPO and credited to additional paid-in capital in the consolidated statements of changes in shareholders’ equity.

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2025	Dec. 31, 2024
Class A Ordinary Shares
Ordinary shares, shares authorized (in Shares)	450,000,000	450,000,000
Ordinary shares, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Ordinary shares, shares issued (in Shares)	15,110,000	13,500,000
Ordinary shares, shares outstanding (in Shares)	15,110,000	13,500,000
Class B Ordinary Shares
Ordinary shares, shares authorized (in Shares)	50,000,000	50,000,000
Ordinary shares, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Ordinary shares, shares issued (in Shares)	5,000,000	5,000,000
Ordinary shares, shares outstanding (in Shares)	5,000,000	5,000,000

Risks (Details)	12 Months Ended
Risks (Details)	Dec. 31, 2025 USD ($)	Dec. 31, 2024 USD ($)	Dec. 31, 2025 HKD ($)
Risks [Line Items]
Compensation deposit	$ 95,252	$ 18,593
Cash and cash equivalents	$ 5,426,805	$ 1,441,024
Financial Instruments [Member]
Risks [Line Items]
Interest rates, percentage	1.00%
Interest-Bearing Borrowings [Member]
Risks [Line Items]
Interest rates, percentage	1.00%	1.00%
Hong Kong [Member]
Risks [Line Items]
Compensation deposit	$ 102,991		$ 800,000
Not covered cash and cash equivalents	$ 5,214,377	$ 1,338,033

Leases - Schedule of Future Minimum Payments Under Operating Leases (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Schedule of Future Minimum Payments Under Operating Leases [Abstract]
Year ending December 31, 2026	$ 598,802
Year ending December 31, 2027	487,988
Year ending December 31, 2028	422,000
Year ending December 31, 2029	419,359
Year ending December 31, 2030	419,359
Total undiscounted lease obligations	2,347,508
Less: imputed interest	(265,896)
Lease liabilities recognized in the consolidated balance sheet	$ 2,081,612	$ 53,418

Deposits and Other Assets, Net (Tables)

12 Months Ended

Dec. 31, 2025

Deposits and Current Assets, Net [Abstract]

Schedule of Deposits and Other Assets, Net

Deposits and other assets, net consist of the following:

	As of December 31,
	2025			2024
Deposits	$	95,252		$	18,593
Prepayments		255,578			11,249
		350,830			29,842
Less: amount classified as non-current assets (Note a)		(39,019	)		(18,593	)
Amount classified as current assets (Note b)	$	311,811		$	11,249

(a)	The amount represents the security deposit related to the lease disclosed in Note 7 which expected to be utilized or recovered after 12 months.

(b)	Prepayments and deposits expected to be utilized or recovered within 12 months after the balance sheet date are classified as current.

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net (loss) income	$ (153,660)	$ 852,499	$ 32,696
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	139,495	75,131
Loss on disposal of property, plant and equipment	20,676
Changes in assets and liabilities:
Accounts receivable	(231,821)	(7,152)
Deposits and other assets	(320,988)	(29,842)
Accrued liabilities	183,346	16,236	576
Contract liabilities	(561,427)	958,314
Amount due from (to) a director	4,980	(345,028)	27,942
Deferred tax assets	15,893	(4,539)
Income tax payable	78,070	149,627	2,731
Operating lease liabilities	(85,245)	(42,378)
Net (used in) cash provided by operating activities	(910,681)	1,622,868	63,945
CASH FLOWS FROM INVESTING ACTIVITY
Purchase of property and equipment	(687,059)	(75,215)
Net cash used in investing activity	(687,059)	(75,215)
CASH FLOWS FROM FINANCING ACTIVITIES
Payments of offering costs for related to IPO	(1,192,106)	(181,688)
Proceeds from issuance of shares pursuant to IPO	6,440,000
Advanced by a director	680,185
Repayment from a director	(340,988)
Net cash used in financing activities	5,587,091	(181,688)
Net increase in cash and cash equivalents	3,989,351	1,365,965	63,945
Effect of foreign currency translation on cash and cash equivalents	(3,570)	4,583	76
Cash and cash equivalents, beginning of year	1,441,024	70,476	6,455
Cash and cash equivalents, end of year	5,426,805	1,441,024	70,476
Non-Cash Transactions:
Right-of-use assets obtained in exchange for new operating lease obligations	2,140,510	95,174
Termination of right-of-use assets and lease liabilities	27,071
Supplementary cash flow information:
Interest received	22,868	86
Interest paid	$ 50,516	$ 3,770

Summary of Significant Accounting Policies - Schedule of Revenue Disaggregated (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Schedule of Revenue Disaggregated [Line Items]
Revenue	$ 3,222,344	$ 2,525,909	$ 63,863
Revenue – Over time [Member]
Schedule of Revenue Disaggregated [Line Items]
Revenue	2,776,889	2,206,744
Revenue – Point in Time [Member]
Schedule of Revenue Disaggregated [Line Items]
Revenue	$ 445,455	$ 319,165	$ 63,863

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-7

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Equity

12 Months Ended

Dec. 31, 2025

Equity [Abstract]

Equity

NOTE 10 — EQUITY

Ordinary Shares

The Company was incorporated as an exempted company with limited liability on September 13, 2024, under the laws of the Cayman Islands. It is a holding company and does not actively engage in any business. According to its memorandum and articles of association adopted at incorporation, the authorized share capital of the Company was US$50,000 divided into 500,000,000 ordinary shares with a par value of USD 0.0001 each.

On November 4, 2024, the Company re-designated its authorized share capital from US$50,000 divided into 500,000,000 ordinary shares with a par value of USD 0.0001 each to US$50,000 divided into (i) 450,000,000 Class A Ordinary Shares of par value of US$0.0001 each and (ii) 50,000,000 Class B Ordinary Shares of par value of US$0.0001 each by re-designating 449,990,000 authorized but unissued ordinary shares of par value USD$0.0001 each into 449,990,000 Class A Ordinary Shares, and 50,000,000 authorized but unissued ordinary shares of par value USD$0.0001 each into 50,000,000 Class B Ordinary Shares, and by re-designating 10,000 issued ordinary shares owned by Etoiles Zeneo Investment Limited into 10,000 Class A Ordinary Shares.

On the same date, the Company issued 13,490,000 Class A Ordinary Shares and 10,000,000 Class B Ordinary Shares to Etoiles Zeneo Investment Limited. Subsequently, Etoiles Zeneo Investment Limited entered into Sale and Purchase Agreements with several entities, transferring portions of its Class A Ordinary Shares. As a result, the ownership structure of the Company was as follows:

On May 8, 2025, Etoiles Zeneo Investment Limited voluntarily surrendered 5,000,000 Class B Ordinary Shares to the Company for cancellation for no consideration. As a result, the total number of Class B Ordinary Shares outstanding was reduced from 10,000,000 to 5,000,000. The number of Class B ordinary shares has been retroactively adjusted to reflect the Surrendered Shares in the consolidated financial statements for the years ended December 31, 2024 and 2023. The Group reorganization has been disclosed in Note 1.

10,287,000 Class A Ordinary Shares and 5,000,000 Class B Ordinary Shares held by Etoiles Zeneo Investment Limited;

661,500 Class A Ordinary Shares held by Doublefortuna Company Limited;

621,000 Class A Ordinary Shares held by Easy Cargo Management Inc;

634,500 Class A Ordinary Shares held by Enbo Holdings Group Limited;

634,500 Class A Ordinary Shares held by La Dicha Group Limited; and

661,500 Class A Ordinary Shares held by Quantum Pinnacle Company Limited.

On August 8, 2025, the Company completed its initial public offering of 1,400,000 Class A Ordinary Shares at a price of $4.00 per share, raising gross proceeds of $5,600,000. Subsequently, the underwriters exercised their overallotment option in full, resulting in the issuance of an additional 210,000 Class A Ordinary Shares, contributing $840,000 in additional gross proceeds. Total aggregate gross proceeds from the IPO and overallotment were $6,440,000, prior to deducting underwriting discounts, commissions, and offering expenses. The net proceeds $5,066,046 was credited to additional paid in capital under consolidated statements of changes in shareholders’ equity for the year ended December 31, 2025 after deducting underwriting discounts, commissions, and offering expenses amounted $1,373,794.

Dividends

The holders of our Ordinary Shares are entitled to such dividends as may be declared by our board of directors out of any funds of the Company lawfully available for distribution. In addition, our Shareholders may declare dividends by ordinary resolution, but not dividend shall exceed the amount recommended by our directors. Under the laws of the Cayman Islands, our Company may pay a dividend out of either profit or the credit standing in our Company’s share premium account, provided that in no circumstances may a dividend be paid if this would result in our Company being unable to pay its debts as they fall due in the ordinary course of business immediately following the date on which the distribution or dividend is paid.

The Company has not declared or paid any dividends since its incorporation. The Company currently intends to retain all future earnings for use in the operation and expansion of its business. Any future determination to pay dividends will be at the discretion of the Board of Directors and will depend on the Company's financial condition, results of operations, capital requirements, and other factors the Board deems relevant.

Voting Rights

Holders of Class A Ordinary Shares and Class B Ordinary Shares shall, at all times, vote together as one class on all matters submitted to a vote by the members at any general meeting of the Company.

Holders of our Ordinary Shares may vote on all matters submitted to a vote of our shareholders, except as may otherwise be required by law. Subject to any rights or restrictions as to voting attached to any shares, on a poll every shareholder present in person or by proxy (or, if a corporation or other non-natural person, by its duly authorized representative or proxy) shall have one vote for each Class A Ordinary Share and 10 votes for each Class B Ordinary Share of which he or the person represented by proxy is the holder. As of December 31, 2025, the holders of Class B Ordinary Shares collectively hold approximately 77% of the total voting power of the Company.

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480434/815-10-50-8A

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Name Accounting Standards Codification
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
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Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Subparagraph (i)
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

+ Details

Summary of Significant Accounting Policies - Schedule of Property Plant Equipment (Details)	Dec. 31, 2025
Leasehold Improvements [Member]
Schedule of Property Plant Equipment [Line Items]
Property, Plant and equipment useful life	Over the shorter of the remaining lease term or five years
Computer [Member]
Schedule of Property Plant Equipment [Line Items]
Property, Plant and equipment useful life	4 years
Furniture and Equipment [Member]
Schedule of Property Plant Equipment [Line Items]
Property, Plant and equipment useful life	4 years
Motor Vehicle [Member]
Schedule of Property Plant Equipment [Line Items]
Property, Plant and equipment useful life	4 years
Construction in Progress [Member]
Schedule of Property Plant Equipment [Line Items]
Property, Plant and Equipment, Depreciation Method [Extensible Enumeration]	is not depreciated until the relevant assets are completed and are available for their intended use

Consolidated Statements of Operations and Comprehensive (Loss) Income - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Income Statement [Abstract]
REVENUE	$ 3,222,344	$ 2,525,909	$ 63,863
OPERATING EXPENSES
Cost of revenue	(997,475)	(534,880)	(12,773)
Selling expenses	(259,760)	(130,494)
General and administrative expenses	(1,997,017)	(859,935)	(15,663)
Total operating expenses	(3,254,252)	(1,525,309)	(28,436)
(LOSS) INCOME FROM OPERATIONS	(31,908)	1,000,600	35,427
OTHER INCOME (EXPENSE)
Other income, net	22,880	86
Interest expense	(50,516)	(3,770)
Total other income (expense), net	(27,636)	(3,684)
(LOSS)/INCOME BEFORE INCOME TAXES	(59,544)	996,916	35,427
Income tax expenses (Note 12)	(94,116)	(144,417)	(2,731)
NET (LOSS) INCOME	(153,660)	852,499	32,696
Other comprehensive (loss) income
Foreign currency translation adjustment	(3,729)	4,053	70
Comprehensive (loss) income	$ (157,389)	$ 856,552	$ 32,766
(Loss)/earning per share – basic (in Dollars per share)	$ (0.008)	$ 0.0461	$ 0.0018
(Loss)/earning per share – diluted (in Dollars per share)	$ (0.008)	$ 0.0461	$ 0.0018
Basic weighted average shares outstanding (in Shares)	19,126,616	18,500,000	18,500,000
Diluted weighted average shares outstanding (in Shares)	19,126,616	18,500,000	18,500,000

Deferred Initial Public Offering Costs (Details) - USD ($)		12 Months Ended
	May 08, 2025	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Deferred Initial Public Offering Costs [Line Items]
Offering costs			$ 181,688
Gross proceeds		$ 6,440,000
IPO [Member]
Deferred Initial Public Offering Costs [Line Items]
Offering costs		1,192,106
Gross proceeds	$ 5,600,000	$ 1,373,794

Organization and Principal Activities - Schedule of Company’s Subsidiaries Details (Details)	12 Months Ended
	Dec. 31, 2025
Zynergy Holding Co., Limited (“Zynergy BVI”) [Member]
Schedule of Company's Subsidiaries [Line Items]
Jurisdiction of formation	A BVI company
Date of incorporation	Dec. 27, 2023
Direct/indirect economic ownership %	100.00%
Principal activity	Holding company
Etoiles Consultancy [Member]
Schedule of Company's Subsidiaries [Line Items]
Jurisdiction of formation	A Hong Kong company
Date of incorporation	Oct. 09, 2013
Direct/indirect economic ownership %	100.00%
Principal activity	Integrated investor relations service
Etoiles Financial [Member]
Schedule of Company's Subsidiaries [Line Items]
Jurisdiction of formation	A Hong Kong company
Date of incorporation	Nov. 16, 2023
Direct/indirect economic ownership %	100.00%
Principal activity	Inactive
Etoiles Original Limited [Member]
Schedule of Company's Subsidiaries [Line Items]
Jurisdiction of formation	A BVI company
Date of incorporation	Oct. 08, 2025
Direct/indirect economic ownership %	100.00%
Principal activity	Inactive
Etoiles Vision Technology (Shenzhen) Limited [Member]
Schedule of Company's Subsidiaries [Line Items]
Jurisdiction of formation	A People’s Republic of China company
Date of incorporation	Dec. 19, 2025
Direct/indirect economic ownership %	100.00%
Principal activity	Integrated investor relations service

Related Party Transactions (Details)	Aug. 01, 2025 USD ($)
Related Party Transactions [Abstract]
Lease term	$ 34,917
Construction progress amount	$ 524,199

Employee Benefit Plans

12 Months Ended

Dec. 31, 2025

Employee Benefit Plans [Abstract]

EMPLOYEE BENEFIT PLANS

NOTE 11 — EMPLOYEE BENEFIT PLANS

HK SAR

Employees of the Company located in Hong Kong participate in a compulsory saving scheme (pension fund) for the retirement of residents in Hong Kong. Employees are required to contribute monthly to mandatory provident fund schemes provided by approved private organizations, according to their salaries and the period of employment. The Group has a defined contribution pension scheme for its qualifying employees. The scheme assets are held under a provident fund managed by an independent fund manager. The Company and its employees are each required to make contributions to the scheme calculated at 5% of the employees’ basic salaries on monthly basis and subject to a cap of monthly relevant income of HK$30,000 (US$3,844).

For the years ended December 31, 2025, 2024 and 2023, the Group recognized mandatory provident fund expense amounted $50,738, $24,297 and $575, respectively and included in the cost of revenue and general and administrative expense.

Segment Information (Details)	12 Months Ended
Segment Information (Details)	Dec. 31, 2025 USD ($)	Dec. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)
Segment Information (Details) [Line Items]
Segment Reporting, Expense Information Used by CODM, Description	The Company uses the management approach to determine reportable operating segments. The management approach considers the internal organization and reporting used by the Company’s chief operating decision maker (“CODM”), Mr. Cheung Kit Shing (a director and Chief Executive Officer of the Company), for making decisions, allocating resources and assessing performance.
Segment Reporting, CODM, Individual Title and Position or Group Name [Extensible Enumeration]	Chief Executive Officer
Staff costs	$ 362,128	$ 153,838	$ 13,348
Income (expense), net	(27,636)	(3,684)
Interest expense	50,516	3,770
Other income, net	$ 22,880	$ 86
Operating segment	1
Reportable segment	1
HONG KONG
Segment Information (Details) [Line Items]
Total revenue	80.00%
HONG KONG \| Minimum [Member]
Segment Information (Details) [Line Items]
Total assets	99.00%
HONG KONG \| Maximum [Member]
Segment Information (Details) [Line Items]
Total revenue	92.00%
Total assets	100.00%
CHINA
Segment Information (Details) [Line Items]
Total revenue	20.00%
Total assets	1.00%
CHINA \| Minimum [Member]
Segment Information (Details) [Line Items]
Total revenue	5.00%
UNITED STATES
Segment Information (Details) [Line Items]
Total revenue	3.00%

Consolidated Balance Sheets - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Current assets:
Cash and cash equivalents	$ 5,426,805	$ 1,441,024
Accounts receivable, net (Note 3)	238,973	7,152
Deposits and other assets, net (Note 4)	311,811	11,249
Amount due from a director (Note 15)		309,507
Total current assets	5,977,589	1,768,932
Non-current assets:
Property and equipment, net (Note 5)	658,635	41,932
Deposits and other assets, net (Note 4)	39,019	18,593
Operating lease right-of-use assets, net (Note 7)	2,081,612	53,418
Deferred tax assets (Note 12)		4,539
Deferred initial public offering costs (Note 6)		181,688
Total non-current assets	2,779,266	300,170
TOTAL ASSETS	8,756,855	2,069,102
Current liabilities:
Contract liabilities (Note 8)	396,887	958,314
Operating lease liabilities, current (Note 7)	501,597	48,841
Accrued liabilities	200,158	16,812
Amount due to a director (Note 15)	39,392
Income tax payable (Note 12)	230,440	152,364
Total current liabilities	1,368,474	1,176,331
Non-current liability:
Deferred tax liabilities (Note 12)	11,354
Operating lease liabilities, non-current (Note 7)	1,580,015	4,577
Total non-current liability	1,591,369	4,577
TOTAL LIABILITIES	2,959,843	1,180,908
SHAREHOLDERS’ EQUITY
Additional paid in capital	5,066,546	500
Retained earnings	728,061	881,721
Accumulated other comprehensive income	394	4,123
Total shareholders’ equity	5,797,012	888,194
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	8,756,855	2,069,102
Class A Ordinary Shares
SHAREHOLDERS’ EQUITY
Ordinary shares, value	1,511	1,350
Class B Ordinary Shares
SHAREHOLDERS’ EQUITY
Ordinary shares, value	$ 500	$ 500

Accounts Receivable, Net

12 Months Ended

Dec. 31, 2025

Accounts Receivable, Net [Abstract]

ACCOUNTS RECEIVABLE, NET

NOTE 3 — ACCOUNTS RECEIVABLE, NET

Accounts receivable, net consists of the following:

	As of December 31,
	2025		2024
Accounts receivable	$	238,973	$	7,152
Less: allowance for expected credit loss		—		—
Accounts receivable, net	$	238,973	$	7,152

Deferred Initial Public Offering Costs (Tables)

12 Months Ended

Dec. 31, 2025

Deferred Initial Public Offering Costs [Abstract]

Schedule of Deferred Initial Public Offering Costs

As of December 31, 2024, deferred initial public offering costs consist of the following:

	As of December 31,
	2025		2024
Accounting and other fees	$	—	$	84,396
Legal fees		—		97,292
Total	$	—	$	181,688

Related Party Transactions - Schedule of Amount Due from to a Director (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Mr. Cheung Kit Shing [Member] \| Related Party [Member]
Related Party Transaction [Line Items]
Amount due (to) from a director	$ (39,392)	$ 309,507

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-3

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(k)(2))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
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-Paragraph 1
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
-Name Accounting Standards Codification
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-URI https://asc.fasb.org/1943274/2147481990/310-10-45-13

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Name Accounting Standards Codification
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-Paragraph 1
-Subparagraph (SX 210.6-07(2)(c)(2)(ii))
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(g)(3))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

+ Details

Deposits and Other Assets, Net - Schedule of Deposits and Other Assets, Net (Details) - USD ($)

Dec. 31, 2025

Dec. 31, 2024

Schedule Of Deposits And Other Assets Net Abstract

Deposits

$ 95,252

$ 18,593

Prepayments

255,578

11,249

Total

350,830

29,842

Less: amount classified as non-current assets (Note a)

^[1]

(39,019)

(18,593)

Amount classified as current assets (Note b)

^[2]

$ 311,811

$ 11,249

[1]	The amount represents the security deposit related to the lease disclosed in Note 7 which expected to be utilized or recovered after 12 months.
[2]	Prepayments and deposits expected to be utilized or recovered within 12 months after the balance sheet date are classified as current.

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Schedule of Deferred Tax Assets and Liabilities [Abstract]
– Property, plant and equipment, net	$ (11,354)	$ 4,539

Concentration and Credit Risks (Details) - Revenue Benchmark [Member]	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Customer Concentration Risk [Member] \| Customer Two [Member]
Concentration and Credit Risks [Line Items]
Concentration risk percentage	22.00%
Customer Concentration Risk [Member] \| Customer One [Member]
Concentration and Credit Risks [Line Items]
Concentration risk percentage		22.00%
Supplier Concentration Risk [Member] \| Supplier One [Member]
Concentration and Credit Risks [Line Items]
Concentration risk percentage	39.00%	36.00%

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 275
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482861/275-10-50-18

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 275
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org/1943274/2147482861/275-10-50-18

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
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-URI https://asc.fasb.org/1943274/2147482861/275-10-50-18

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 275
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482861/275-10-50-18

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Topic 275
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-Name Accounting Standards Codification
-Section 55
-Paragraph 18
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482836/275-10-55-18

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 275
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 20
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482861/275-10-50-20

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 954
-SubTopic 310
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478785/954-310-50-2

+ Details

- Definition

For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.

+ References + Details

Cybersecurity Risk Management and Strategy Disclosure	12 Months Ended
Cybersecurity Risk Management and Strategy Disclosure	Dec. 31, 2025
Cybersecurity Risk Management, Strategy, and Governance [Line Items]
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]	The Company currently has an informal cybersecurity policy. As of the date of this annual report, our board of directors has oversight responsibility for the Company’s overall risk management, including cybersecurity risk. The Company’s executive officers oversee the strategic processes to safeguard data and comply with relevant regulations and report material cybersecurity incidents to the board of directors. The Company relies on certain third parties for the provision of its cloud infrastructure but does not currently engage any assessors, consultants, auditors, or other third parties in connection with any processes for assessing, identifying, and managing material risks from cybersecurity threats, given the size and scale of the Company, the resources available to it, the anticipated expenditures, and the risks it faces in terms of cybersecurity. As of the date of this annual report, there have been no cybersecurity threats that have materially affected or are reasonably likely to materially affect the Company.
Cybersecurity Risk Board of Directors Oversight [Text Block]	The Company’s executive officers oversee the strategic processes to safeguard data and comply with relevant regulations and report material cybersecurity incidents to the board of directors.
Cybersecurity Risk Management Third Party Engaged [Flag]	true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Text Block]	As of the date of this annual report, there have been no cybersecurity threats that have materially affected or are reasonably likely to materially affect the Company.
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]	false

Property and Equipment, Net

12 Months Ended

Dec. 31, 2025

Property and Equipment, Net [Abstract]

PROPERTY AND EQUIPMENT, NET

NOTE 5 — PROPERTY AND EQUIPMENT, NET

Property and equipment, net consist of the following:

	As of December 31,
	2025			2024
At cost:
Leasehold improvements	$	41,125		$	71,143
Computers		5,131			4,072
Furniture and equipment		53,410			—
Motor Vehicle		68,362			—
Construction in progress (Note 1)		524,199			—
		692,227			75,215
Less: accumulated depreciation		(33,592	)		(33,283	)
Total	$	658,635		$	41,932

Note 1:

As of December 31, 2025, construction in progress of $524,199 relates to fit-out of a new club-house. The construction is expected to be completed and the asset placed in service by February 2026, at which point depreciation will commence over an estimated useful life of 5 years. No borrowing costs were capitalized in connection with this construction during the year ended December 31, 2025.

Depreciation expense for the years ended December 31, 2025, 2024 and 2023 was $50,585, $33,134 and nil respectively. No impairment loss was recognized for the years ended December 31, 2025, 2024 and 2023.

Organization and Principal Activities (Tables)

12 Months Ended

Dec. 31, 2025

Organization and Principal Activities [Abstract]

Schedule of Company’s Subsidiaries Details

As of December 31, 2025, the Company’s subsidiaries are detailed in the table as follows:

Name	Jurisdiction of formation	Date of incorporation	Direct/indirect economic ownership %	Principal activity
Zynergy Holding Co., Limited (“Zynergy BVI”)	A BVI company	Incorporated on December 27, 2023	100%	Holding company
Etoiles Consultancy	A Hong Kong company	Incorporated on October 9, 2013	100%	Integrated investor relations service
Etoiles Financial	A Hong Kong company	Incorporated on November 16, 2023	100%	Inactive
Etoiles Original Limited	A BVI company	Incorporated on October 8, 2025	100%	Inactive
Etoiles Vision Technology (Shenzhen) Limited	A People’s Republic of China company	Incorporated on December 19, 2025	100%	Integrated investor relations service

Commitments and Contingencies

12 Months Ended

Dec. 31, 2025

Commitments and Contingencies [Abstract]

COMMITMENTS AND CONTINGENCIES

NOTE 16 — COMMITMENTS AND CONTINGENCIES

Commitments

As at December 31, 2025 and 2024, the Company did not have any significant capital and other commitments.

Contingencies

In the ordinary course of business, the Company may be subject to legal proceedings regarding contractual and employment relationships and a variety of other matters. The Company records contingent liabilities resulting from such claims, when a loss is assessed to be probable, and the amount of the loss is reasonably estimable. In the opinion of management, there were no pending or threatened claims and litigation as of December 31, 2025 and through the issuance date of these consolidated financial statements.

Deposits and Other Assets, Net

12 Months Ended

Dec. 31, 2025

Deposits and Current Assets, Net [Abstract]

DEPOSITS AND OTHER ASSETS, NET

NOTE 4 — DEPOSITS AND OTHER ASSETS, NET

Deposits and other assets, net consist of the following:

	As of December 31,
	2025			2024
Deposits	$	95,252		$	18,593
Prepayments		255,578			11,249
		350,830			29,842
Less: amount classified as non-current assets (Note a)		(39,019	)		(18,593	)
Amount classified as current assets (Note b)	$	311,811		$	11,249

Note:

(a)	The amount represents the security deposit related to the lease disclosed in Note 7 which expected to be utilized or recovered after 12 months.

(b)	Prepayments and deposits expected to be utilized or recovered within 12 months after the balance sheet date are classified as current.

Risks

12 Months Ended

Dec. 31, 2025

Risks [Abstract]

RISKS

NOTE 14 — RISKS

Interest rate risk

The Company is exposed to interest rate risk through the changes in interest rates related mainly to the Company’s bank balances, which was considered minimal as the bank balances are only in current accounts and saving accounts.

The Company currently does not have any hedging policy in relation to interest rate risk. The directors monitor the Company’s exposures on an ongoing basis and will consider hedging the interest rate should the need arise.

Sensitivity analysis

The sensitivity analysis below has been determined assuming that a change in interest rates had occurred at the end of the reporting period and had been applied to the exposure to interest rates for financial instruments in existence at that date. 1% increase or decrease is used when reporting interest rate risk internally to key management personnel and represents management’s assessment of the reasonably possible change in interest rates.

As the Group has no interest-bearing borrowings, a 1% increase or decrease in interest rates would have no material impact on the Group’s post-tax loss/income for the year ended December 31, 2025, and 2024.

Credit risk

Assets that potentially subject the Group to a significant concentration of credit risk primarily consist of cash and cash equivalents, accounts receivable and other current assets. The Hong Kong Deposit Protection Board pays compensation up to a limit of HK$800,000 (approximately US$102,991) if the bank with which an individual/a company hold its eligible fails. As of December 31, 2025, and 2024, cash and cash equivalents balance of US$5,426,805 and US$1,441,024 were at financial institutions in Hong Kong and approximately US$5,214,377 and US$1,338,033 were not covered by the Hong Kong Deposit Protection Board. The Company believes that there is no significant credit risk associated with cash and cash equivalents, which were held by reputable financial institutions in the jurisdictions where the Company and its subsidiaries are located. In addition, the management monitors counterparty credit quality on a going basis.

The Company has designed their credit policies with an objective to minimize their exposure to credit risk. The Company’s accounts receivable is short term in nature and the associated risk is minimal. The Company conducts credit evaluations on its clients and generally does not require collateral or other security from such clients. The Company periodically evaluates the creditworthiness of the existing clients in determining an allowance for credit loss primarily based upon the age of the receivables and factors surrounding the credit risk of specific clients.

Foreign currency risk

Foreign currency risk is the risk that the holding of foreign currency balances will affect the Company’s financial position as a result of a change in foreign currency exchange rates.

The reporting currency of the Company is U.S. Dollar. To date the majority of the revenues and costs are denominated in HK$ and a significant portion of the assets and liabilities are denominated in Hong Kong Dollars. There was no significant exposure to foreign exchange rate fluctuations. and the Company has not maintained any hedging policy against foreign currency risk. However, the directors monitor the related foreign currency exposure closely and will consider hedging significant foreign currency exposures should the need arise. As HK$ is currently pegged to US$, the Group’s exposure to foreign exchange fluctuations is minimal.

Moreover, the Company’s monetary assets and liabilities are mainly denominated in HK$, which are the same as the functional currencies of the relevant group entities. Hence, in the opinion of the directors of the Company, the currency risk of US$ is considered insignificant.

Liquidity risk

Liquidity risk is the risk that the Company will encounter difficulty in meeting the obligations associated with its financial liabilities that are settled by delivering cash or another financial asset. The Company’s approach to managing liquidity is to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Company’s reputation.

Typically, the Company ensures that it has sufficient cash on demand to meet expected operational expenses for a period of 30 days, including the servicing of financial obligations; this excludes the potential impact of extreme circumstances that cannot reasonably be predicted, such as natural disasters.

Contract Liabilities (Tables)

12 Months Ended

Dec. 31, 2025

Contract Liabilities [Abstract]

Schedule of Contract Liabilities

	As of December 31,
	2025		2024
Contract liabilities	$	396,887	$	958,314

Contract Liabilities (Details) - USD ($)	12 Months Ended
Contract Liabilities (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Contract Liabilities [Abstract]
Revenue recognized from contract liabilities	$ 958,314
Performance obligations	$ 396,887

Related Party Transactions - Schedule of Trade Transactions with Related Parties (Details) - Related Party [Member] - USD ($)

12 Months Ended

Dec. 31, 2025

Dec. 31, 2024

Dec. 31, 2023

Mr. Cheung Kit Shing [Member]

^[1]

$ 151,624

$ 153,787

$ 25,545

Ms. Cheung On Ki [Member]

^[2]

$ 74,654

$ 32,039

[1]	Mr. Cheung Kit Shing is the director, Chief Executive Officer and a principal shareholder of the Company.
[2]	Ms. Cheung On Ki, is a sibling of a director, Mr. Cheung Kit Shing.

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-3

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
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-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(k)(2))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(k)(1))
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481990/310-10-45-13

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
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-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(g)(3))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

+ Details

Summary of Significant Accounting Policies - Schedule of Transactions Prices (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Schedule of Transactions Prices [Line Items]
Revenue remaining obligations amount	$ 502,731	$ 1,267,248
Within One Year [Member]
Schedule of Transactions Prices [Line Items]
Revenue remaining obligations amount	499,110	1,150,461
After One Year [Member]
Schedule of Transactions Prices [Line Items]
Revenue remaining obligations amount	$ 3,621	$ 116,787

Summary of Significant Accounting Policies - Schedule of Currency Exchange Rate (Details)	Dec. 31, 2025	Dec. 31, 2024
Year-End [Member]
Schedule of Currency Exchange Rate [Line Items]
Currency exchange rates	7.7833	7.7677
Year Average [Member]
Schedule of Currency Exchange Rate [Line Items]
Currency exchange rates	7.7956	7.803

Income Taxes (Details)	12 Months Ended
Income Taxes (Details)	Dec. 31, 2025 USD ($)	Dec. 31, 2025 HKD ($)
Income Taxes [Line Items]
Assessable profits rate	16.50%	16.50%
Assessable profit amount	$ 255,428	$ 2,000,000
Hong Kong [Member]
Income Taxes [Line Items]
Assessable profits rate	8.25%	8.25%
Assessable profit amount	$ 255,428	$ 2,000,000

Property and Equipment, Net - Schedule of Property and Equipment, Net (Details) - USD ($)

Dec. 31, 2025

Dec. 31, 2024

Schedule of Property and Equipment, Net [Line Items]

Property and equipment, gross

$ 692,227

$ 75,215

Less: accumulated depreciation

(33,592)

(33,283)

Property and equipment, net

658,635

41,932

Leasehold improvements [Member]

Schedule of Property and Equipment, Net [Line Items]

Property and equipment, gross

41,125

71,143

Computers [Member]

Schedule of Property and Equipment, Net [Line Items]

Property and equipment, gross

5,131

4,072

Furniture and equipment [Member]

Schedule of Property and Equipment, Net [Line Items]

Property and equipment, gross

53,410

Motor Vehicle [Member]

Schedule of Property and Equipment, Net [Line Items]

Property and equipment, gross

68,362

Construction in progress [Member]

Schedule of Property and Equipment, Net [Line Items]

Property and equipment, gross

^[1]

$ 524,199

[1]

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

Schedule of Currency Exchange Rate

The following table outlines the currency exchange rates that were used in preparing the consolidated financial statements:

	December 31, 2025		December 31, 2024
Year-end $: HK$ exchange rate		7.7833		7.7677
Year average $: HK$ exchange rate		7.7956		7.8030

Schedule of Property Plant Equipment

The estimated useful lives of the plan and equipment are as follows:

Leasehold improvements		Over the shorter of the remaining lease term or five years
Computer		4 years
Furniture and equipment		4 years
Motor Vehicle		4 years
Construction in progress		is not depreciated until the relevant assets are completed and are available for their intended use.

Schedule of revenue disaggregated

Revenue disaggregated by timing of revenue recognition for the years ended December 31, 2025, 2024 and 2023 is disclosed in the table below:

	Years Ended December 31,
	2025		2024		2023
Revenue – Over time		2,776,889		2,206,744		—
Revenue – Point in Time		445,455		319,165		63,863
	$	3,222,344	$	2,525,909	$	63,863

Schedule of Revenue by Geographical Areas

Information for the Group’s revenue by geographical area of the customers for the years ended December 31, 2025, 2024 and 2023:

	Years Ended December 31,
	2025		2024		2023
Hong Kong		2,591,288		2,318,605		63,863
China		631,056		115,340		—
United States		—		91,964		—
	$	3,222,344	$	2,525,909	$	63,863

Schedule of Transactions Prices

The amounts of transaction prices allocated to the remaining performance obligations (unsatisfied or partially unsatisfied) as at December 31 are as follows:

	As of December 31,
	2025		2024		2023
Amounts expected to be recognized as revenue:
Within one year	$	499,110	$	1,150,461		—
After one year		3,621		116,787		—
	$	502,731	$	1,267,248	$	—

Leases (Tables)

12 Months Ended

Dec. 31, 2025

Leases [Abstract]

Schedule of Lease Liabilities

As of December 31, 2025 and 2024, lease liabilities consist of the following:

	As of December 31,
	2025		2024
Operating lease liabilities – current portion	$	501,597	$	48,841
Operating lease liabilities – non-current portion		1,580,015		4,577
Total	$	2,081,612	$	53,418

A summary of lease cost recognized in the Group’s consolidated statements of income and supplemental cash flow information related to operating leases is as follows:

	Years Ended December 31,
	2025		2024		2023
Total operating lease expense	$	139,426	$	45,767	$	—
ROU assets obtained in exchange for operating lease liabilities		2,140,510		95,174		—
Cash paid for operating leases		139,420		45,767		—

Other lease information is as follows:

	As of December 31,
	2025		2024
Weighted-average remaining lease term – operating leases	4.6 years		1.1 years
Weighted-average discount rate (%)	5.2	%	5.25	%

Schedule of Future Minimum Payments Under Operating Leases

The following is a schedule of future minimum payments under operating leases as of December 31, 2025:

	December 31, 2025
Year ending December 31, 2026	$	598,802
Year ending December 31, 2027		487,988
Year ending December 31, 2028		422,000
Year ending December 31, 2029		419,359
Year ending December 31, 2030		419,359
Total undiscounted lease obligations		2,347,508
Less: imputed interest		(265,896	)
Lease liabilities recognized in the consolidated balance sheet	$	2,081,612

Contract Liabilities

12 Months Ended

Dec. 31, 2025

Contract Liabilities [Abstract]

CONTRACT LIABILITIES

NOTE 8 — CONTRACT LIABILITIES

	As of December 31,
	2025		2024
Contract liabilities	$	396,887	$	958,314

Contract liabilities represented advances from clients related to integrated investor relations service on the Group’s consolidated balance sheets. Revenue is recognized as the Group satisfies its performance obligations under each client arrangement in accordance with ASC 606. The Group’s contract liabilities are generally recognized as revenue within one year. For the years ended December 31, 2025 and 2024, the Group recognized $958,314 and nil, respectively, of revenue that was included in the contract liabilities balance at the beginning of each period. The balance of $396,887 as at December 31, 2025 relates to performance obligations that remained unsatisfied or partially unsatisfied as at that date.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-7

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org/1943274/2147479806/606-10-50-9

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 12
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-13

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org/606/tableOfContent

+ Details

Income Taxes - Schedule of Components of Provision for Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Schedule of Components of Provision for Income Taxes [Abstract]
Income tax expenses	$ 78,257	$ 148,935	$ 2,731
Deferred tax expenses (credit)	15,859	(4,518)
Total	$ 94,116	$ 144,417	$ 2,731

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 220
-SubTopic 40
-Name Accounting Standards Codification
-Section 55
-Paragraph 4
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Reference 3: http://www.xbrl.org/2003/role/exampleRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (ee)
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+ Details

Insider Trading Policies and Procedures	12 Months Ended
Insider Trading Policies and Procedures	Dec. 31, 2025
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true

Leases

12 Months Ended

Dec. 31, 2025

Leases [Abstract]

LEASES

NOTE 7 — LEASES

The Group has operating leases for office spaces. During the year ended December 31, 2025, the Group early-terminated one operating lease for office space prior to its contractual expiry. As a result, the associated right-of-use asset of $27,071 and lease liability of $27,071 were derecognized. As the carrying amount of the right-of-use asset equaled the remaining lease liability at the date of termination, no gain or loss was recognized in the consolidated statements of operations and comprehensive income. During the year ended December 31, 2025, the Group entered a new operating lease which $ 2,140,510 right-of-use assets obtained in exchange for new operating lease obligations related to the lease of clubhouse premises as described in Note 15. As of December 31, 2025 and 2024, there were approximately $2,081,612 and $53,418 right of use (“ROU”) assets and approximately $2,081,612 and $53,418 lease liabilities based on the present value of the future minimum rental payments of leases, respectively. The Group’s management believes that using an incremental borrowing rate of the Hong Kong Dollar Prime lending Rate ranged from 5% to 5.25% p.a. (2024: 5.25% p.a.) was the most indicative rate of the Group’s borrowing cost for the calculation of the present value of the lease payments.

As of December 31, 2025 and 2024, lease liabilities consist of the following:

	As of December 31,
	2025		2024
Operating lease liabilities – current portion	$	501,597	$	48,841
Operating lease liabilities – non-current portion		1,580,015		4,577
Total	$	2,081,612	$	53,418

A summary of lease cost recognized in the Group’s consolidated statements of income and supplemental cash flow information related to operating leases is as follows:

	Years Ended December 31,
	2025		2024		2023
Total operating lease expense	$	139,426	$	45,767	$	—
ROU assets obtained in exchange for operating lease liabilities		2,140,510		95,174		—
Cash paid for operating leases		139,420		45,767		—

Other lease information is as follows:

	As of December 31,
	2025		2024
Weighted-average remaining lease term – operating leases	4.6 years		1.1 years
Weighted-average discount rate (%)	5.2	%	5.25	%

The following is a schedule of future minimum payments under operating leases as of December 31, 2025:

	December 31, 2025
Year ending December 31, 2026	$	598,802
Year ending December 31, 2027		487,988
Year ending December 31, 2028		422,000
Year ending December 31, 2029		419,359
Year ending December 31, 2030		419,359
Total undiscounted lease obligations		2,347,508
Less: imputed interest		(265,896	)
Lease liabilities recognized in the consolidated balance sheet	$	2,081,612

Audit Information	12 Months Ended
Audit Information	Dec. 31, 2025
Auditor [Table]
Auditor Name	SRCO, C.P.A., Professional Corporation
Auditor Firm ID	6722
Auditor Location	Amherst, NY
Auditor Opinion [Text Block]	Opinion on the Consolidated Financial Statements We have audited the accompanying consolidated balance sheets of Etoiles Capital Group Co., Ltd and its subsidiaries (collectively referred to as the “Group”) as of December 31, 2025 and 2024 and the related consolidated statements of operations and comprehensive (loss) income, changes in shareholders’ equity, and cash flows for each of the years in the three-year period ended December 31, 2025, and the related notes (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Group as of December 31, 2025 and 2024, and the results of its operations and its cash flows for each of the years in the three-year period ended December 31, 2025, in conformity with accounting principles generally accepted in the United States of America.

Organization and Principal Activities (Details) - USD ($)			12 Months Ended
	Nov. 03, 2025	May 08, 2025	Dec. 31, 2025
Organization and Principal Activities [Line Items]
Incorporated date			Sep. 13, 2024
Aggregate gross proceeds			$ 6,440,000
Additional gross capital			$ 840,000
Etoiles Zeneo Investment Limited [Member]
Organization and Principal Activities [Line Items]
Cash considerations	$ 1
Class A Ordinary Shares [Member]
Organization and Principal Activities [Line Items]
Sale of an additional shares (in Shares)			210,000
Aggregate gross proceeds			$ 5,600,000
Initial Public Offering [Member]
Organization and Principal Activities [Line Items]
Sale of an additional shares (in Shares)		1,400,000	1,400,000
Aggregate gross proceeds			$ 5,600,000
Over-Allotment Option [Member]
Organization and Principal Activities [Line Items]
Sale of an additional shares (in Shares)			210,000

Accounting Policies, by Policy (Policies)

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

Principles of consolidation and basis of preparation

The accompanying consolidated financial statements include the accounts of the Group. The Group eliminates all significant intercompany balances and transactions in the consolidated financial statements.

Management has prepared the accompanying consolidated financial statements and these notes in accordance to generally accepted accounting principles in the United States (“US GAAP”) and pursuant to the rules and regulations of the Securities Exchange Commission (“SEC”).

Use of estimates and assumptions

The preparation of the consolidated financial statements in conformity with U.S. GAAP, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Management makes these estimates using the best information available when the calculations are made. Significant accounting estimates reflected in the Group’s its consolidated financial statement include the useful lives of plant and equipment, impairment of long-lived assets, operating right-of-use assets and lease liabilities, allowance for credit loss, revenue recognition, deferred taxes and uncertain tax position. Actual results could differ from these estimates.

Foreign currency translation and transactions

The accompanying consolidated financial statements are presented in USD, which is the reporting currency of the Group. The functional currency of the Company’s subsidiaries in Hong Kong is Hong Kong Dollars (“HKD” or “HK$”) and the functional currency of its subsidiary incorporated in the British Virgin Islands is United States Dollars. These are considered their respective local currencies based on the criteria of ASC 830, “Foreign Currency Matters.”

The results of operations and the consolidated statements of cash flows denominated in foreign currency are translated at the average rate of exchange during the reporting period. Assets and liabilities denominated in foreign currencies at the consolidated balance sheet date are translated at the applicable rates of exchange in effect at that date. The equity denominated in the functional currency is translated at the historical rate of exchange at the time of capital contribution. Because cash flows are translated based on the average translation rate, amounts related to assets and liabilities reported on the consolidated statements of cash flows will not necessarily agree with changes in the corresponding balances on the consolidated balance sheets. Translation adjustments arising from the use of different exchange rates from period to period are included as a separate component of accumulated other comprehensive income (loss) included in consolidated statements of shareholders’ equity. Gains and losses from foreign currency transactions are included in the Company’s consolidated statements of operations and comprehensive income (loss).

The following table outlines the currency exchange rates that were used in preparing the consolidated financial statements:

	December 31, 2025		December 31, 2024
Year-end $: HK$ exchange rate		7.7833		7.7677
Year average $: HK$ exchange rate		7.7956		7.8030

Cash and cash equivalents

Cash and cash equivalents consist of petty cash on hand and cash held in banks, which are highly liquid and have original maturities of three months or less and are unrestricted as to withdrawal or use. The Group maintains all bank accounts in domestic banks of Hong Kong. Cash balances in bank accounts in Hong Kong are protected under Deposit Protection Scheme in accordance with the Deposit Protection Scheme Ordinance (Chapter 581 of the laws of Hong Kong). The maximum protection was up to HKD500,000 (approximately US$64,139) and has been raised to HKD800,000 (approximately US$102,622) from October 1, 2025 per depositor per Scheme member, including both principal and interest.

Prepayment and deposits

Prepayment is mainly payment made to vendors or services providers for future services that have not been provided. These amounts are non-refundable and bear no interest. Prepayments represent advance payments made to the service providers for future services. Prepayments are short-term in nature and are reviewed periodically to determine whether their carrying value has become impaired.

Deposits are mainly for rent, utilities and money deposited with certain vendors. These amounts are refundable and bear no interest. The short-term deposits usually have a one-year term and are refundable upon contract termination. The long-term deposits are refunded from suppliers when terms and conditions set forth in the agreements have been satisfied.

The Group considers the prepayments and deposits to be impaired if the realizability of these amounts become doubtful. As of December 31, 2025, 2024 and 2023, there was nil allowance recorded as the Group considers all of the prepayments and deposits recoverable. Management reviews periodically to determine if the allowance is adequate and adjusts the allowance when necessary. The allowance is based on management’s best estimate of specific losses on individual exposures, as well as a provision on historical trends of collections and utilizations. Actual amounts received or utilized may differ from management’s estimate of credit worthiness and the economic environment.

Property and equipment, net

Property and equipment are carried at cost less accumulated depreciation and any impairment losses. Depreciation is provided over their estimated useful lives, using the straight-line method. The Group typically applies a salvage value of 0%. The estimated useful lives of the plan and equipment are as follows:

Leasehold improvements		Over the shorter of the remaining lease term or five years
Computer		4 years
Furniture and equipment		4 years
Motor Vehicle		4 years
Construction in progress		is not depreciated until the relevant assets are completed and are available for their intended use.

The cost and related accumulated depreciation of assets sold or otherwise retired are eliminated from the accounts, and any gain or loss are included in the Group’s consolidated statements of operations and comprehensive income. The costs of maintenance and repairs are recognized as incurred; significant renewals and betterments, which substantially extend the useful life of assets, are capitalized.

Impairment of long-lived assets

Long-lived assets, representing property and equipment with finite lives are reviewed for impairment whenever events or changes in circumstances (such as a significant adverse change to market conditions that will impact the future use of the assets) indicate that the carrying value of an asset may not be recoverable. We assess the recoverability of the assets based on the undiscounted future cash flows the assets are expected to generate and recognize an impairment loss when estimated undiscounted future cash flows expected to result from the use of the asset plus net proceeds expected from disposition of the asset, if any, are less than the carrying value of the asset. If an impairment is identified, we would reduce the carrying amount of the asset to its estimated fair value based on a discounted cash flows approach or, when available and appropriate, to comparable market values. As of December 31, 2025 and 2024, no impairment of long-lived assets was recognized.

Deferred IPO costs

The Company capitalizes certain legal, accounting, and other direct and incremental costs incurred in connection with its planned initial public offering (“IPO”). These deferred offering costs are recorded as a non-current asset on the balance sheet. Upon successful completion of the IPO, the deferred offering costs are reclassified as a reduction of the IPO proceeds in shareholders’ equity. If the IPO is abandoned, these costs are immediately expensed in the period of abandonment.

Lease

The Group applies the provisions of ASC Topic 842, Leases which requires lessees to recognize lease assets and lease liabilities on the consolidated balance sheet. The Company determines whether a contract is or contains a lease at inception of the contract and whether that lease meets the classification criteria of a finance or operating lease. When available, the Company uses the rate implicit in the lease to discount lease payments to present value; however, most of the Company’s leases do not provide a readily determinable implicit rate. Therefore, the Company must discount lease payments based on an estimate of its incremental borrowing rate.

Right-of-use Assets

The Company’s right-of-use assets consist of leased assets recognized in accordance with ASC 842, Leases, which requires lessees to recognize a lease liability and a corresponding lease asset for virtually all lease contracts. Right-of-use assets represent the Company’s right to use an underlying asset for the lease term and lease liability represents the Company’s obligation to make lease payments arising from the lease, both of which are recognized based on the present value of the future minimum lease payments over the lease term at the commencement date. Leases with a lease term of 12 months or less at inception are not recorded on the consolidated balance sheet and are expensed on a straight-line basis over the lease term in the consolidated statements of operations and comprehensive loss. The Company determines the lease term by agreement with lessor. In cases where the lease does not provide an implicit interest rate, the Company uses the Company’s incremental borrowing rate based on the information available at commencement date in determining the present value of future payments.

Related parties

The Group adopted ASC 850, Related Party Disclosures, for the identification of related parties and disclosure of related party transactions. In general, related parties exist when there is a relationship that offers the potential for transactions at less than arm’s-length, favorable treatment, or the ability to influence the outcome of events different from that which might result in the absence of that relationship. A related party may be any of the following: a) an affiliate, which is a party that directly or indirectly controls, is controlled by, or is under common control with another party; b) a principal owner, owner of record or known beneficial owner of more than 10% of the voting interest of an entity; c) management, which are persons having responsibility for achieving objectives of the entity and requisite authority to make decision; d) immediate family of management or principal owners; e) a parent Company and its subsidiaries; and f) other parties that have ability to significantly influence the management or operating policies of the entity. The Group discloses all significant related party transactions.

Contract assets and contract liabilities

The timing of revenue recognition, billings, and cash collections results in the accounts receivable and contract liabilities on the consolidated balance sheets.

Revenues recognized for services performed but not yet billed to clients are recorded as contract assets. The Group recognizes advance payments from its clients for services that have not yet been performed or earned as contract liabilities. When consideration is received, or such consideration is unconditionally due from a customer prior to transferring consulting services to the customer under the terms of a contract, a contract liability is recorded. Contract liabilities are recognized as revenue after performance obligations have been satisfied and all revenue recognition criteria have been met.

The Group defines accounts receivable as assets for which it has recorded revenue because it determines that it is probable that it will earn a contractually agreed-upon fee, but is not yet entitled to receive a fee because certain events, such as completion of the measurement period or client approval, must occur.

The Group recognized contract liabilities of $396,887 and $958,314 as at December 31, 2025 and 2024, respectively.

Revenue [Policy Text Block]

Revenue Recognition

Revenue is recognized to depict the transfer of promised services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. The following five steps are applied to achieve that core principle:

The five-step model defined by ASC Topic 606 requires the Group to:

identify its contracts with customers;

	2.	identify its performance obligations under those contracts;

	3.	determine the transaction prices of those contracts;

	4.	allocate the transaction prices to its performance obligations in those contracts; and

	5.	recognize revenue when each performance obligation under those contracts is satisfied. Revenue is recognized when promised services are transferred to the client in an amount that reflects the consideration expected in exchange for those services.

The Group elected a practical expedient that it does not adjust the promised amount of consideration for the effects of a significant financing component if the Group expects that, upon the inception of revenue contracts, the period between when the Group transfers its promised services or deliverables to its clients and when the clients pay for those services or deliverables will be one year or less.

The Group has elected as a practical expedient to not disclose the aggregate amount of the transaction price allocated to unsatisfied performance obligations as of December 31, 2025 and December 31, 2024, as the Group’s contracts generally have an original expected duration of one year or less or revenue has been recognized at the amount for which the Group has the right to invoice for consulting services performed.

The Group is a professional services provider in Hong Kong that principally engages in the integrated investor relations services.

The Group derives substantially all of its revenues from the performance of professional services for its clients based on a fixed-price arrangement. Fixed-price arrangements require the client to pay a contractually agreed-upon fee in exchange for a pre-established set of professional services. The Group’s fixed-price arrangements have a single performance obligation.

The Group generally enters into distinct contracts with its clients for integrated investor relations services. These services include assisting clients in promoting their corporate image, managing relationships with investors, and conducting tailored due diligence exercises. Specifically, our services comprise: (i) management of public relations, including promotional planning, media coordination, and crisis management; (ii) management of investor relations, including drafting media documents and coordinating shareholder engagements; (iii) tailored due diligence exercises on investment or acquisition targets; and (iv) other value-added services such as website design enhancement and promotional video production.

Revenue generated from integrated investor relations services is structured based on service agreements in which clients pay a predetermined fee for a defined set of services. However, rather than adhering to a fixed billing arrangement, payments are made according to a mutually agreed-upon schedule outlined in the respective service agreements.

The Group enters into service agreements with its customers that outline the rights, responsibilities, and obligations of each party. The agreements also identify the scope of services, service fees, and payment terms. Agreements are acknowledged and signed by both parties. All the contracts have commercial substance, and it is probable that the Group will collect considerations from its customers for service component.

Revenue is recognized when the Group satisfies a performance obligation by transferring services promised in a contract to a client in an amount that reflects the consideration that the Group expects to receive in exchange for those services. Performance obligations in the Group’s contracts represent distinct or separate service streams that the Group provides to clients. If, at the outset of an arrangement, the Group determines that an enforceable contract does not exist, revenues are deferred until all criteria for an enforceable contract are met.

The Group usually issues invoices to its customers and payment is usually due upon receipt of the invoice according to a mutually agreed-upon schedule outlined in contract terms stated.

Under ASC 606, the Company has evaluated whether it acts as a principal or an agent in its revenue transactions. The distinction is crucial as it affects how revenue is recognized:

Principal: The Company acts as the principal if it controls the specified goods or services before they are transferred to the customer. As a principal, the Company recognizes revenue for the gross amount of consideration expected from the customer.

Agent: The Company acts as an agent if it facilitates the provision of goods or services by another party. As an agent, revenue is recognized as the net amount of the fee or commission earned for arranging the goods or services.

The Group has determined that it acts as the principal for all the revenue. This conclusion is based on the Company’s control over the goods or services before they are transferred to the customer, its primary responsibility for fulfilling the contract, its exclusive right to select service providers, and its discretion in establishing pricing.

The integrated investor relations services involve a series of distinct tasks that collectively meet the criteria for recognizing revenue over time monthly. The Group determines that the services provided each month are substantially similar in nature, with the client consuming a consistent benefit each month, even if the volume of services delivered varies. Consequently, the services are considered substantially similar and result in the transfer of substantially similar benefits to the client.

Based on this assessment, the Group concludes that the services provided satisfy the requirements of ASC 606-10-25-14(b) to be accounted for as a single performance obligation. Revenue from integrated investor relations services is therefore recognized on a monthly basis, as the Group satisfies its performance obligations throughout the contract term.

In some cases the client specifically requests services related to one-off investor relation tasks which are provided under separately agreed service agreement. One-off services provide promised services including event management and logistics, international road shows, brochure design and printing, update website content. Revenue for these services is recognized at a point in time when the Group has fully completed the agreed-upon deliverables, and the client has obtained control of the service output. This typically occurs when the specified deliverables are completed and transferred to the client, as outlined in the service agreement.

Revenue disaggregated by timing of revenue recognition for the years ended December 31, 2025, 2024 and 2023 is disclosed in the table below:

	Years Ended December 31,
	2025		2024		2023
Revenue – Over time		2,776,889		2,206,744		—
Revenue – Point in Time		445,455		319,165		63,863
	$	3,222,344	$	2,525,909	$	63,863

Information for the Group’s revenue by geographical area of the customers for the years ended December 31, 2025, 2024 and 2023:

	Years Ended December 31,
	2025		2024		2023
Hong Kong		2,591,288		2,318,605		63,863
China		631,056		115,340		—
United States		—		91,964		—
	$	3,222,344	$	2,525,909	$	63,863

The amounts of transaction prices allocated to the remaining performance obligations (unsatisfied or partially unsatisfied) as at December 31 are as follows:

	As of December 31,
	2025		2024		2023
Amounts expected to be recognized as revenue:
Within one year	$	499,110	$	1,150,461		—
After one year		3,621		116,787		—
	$	502,731	$	1,267,248	$	—

Other income

Interest income is mainly generated from savings and time deposits and is recognized on an accrual basis using the effective interest method.

Costs of revenue

Costs of revenue include the salaries, bonuses, and benefits of the Group’s employee consultants. Costs of revenue also include out-of-pocket and other third-party vendor expenses, and the salaries of support staff whose time is billed directly to clients, as well as the amounts billed to us by our outside consultants for services rendered while completing a project. Costs of revenue does not include depreciation and amortization.

The contracts the Group enters into and operates under specify whether the projects are billed on a fixed-price basis. Fixed-price contracts are principally used for management consulting projects. In general, project costs are classified in costs of revenue and are based on the direct salary of the Group’s employee consultants on the engagement, plus all direct expenses incurred to complete the project, including any amounts billed to the Group by its non-employee experts.

Employee benefits

The principal employee’s retirement scheme is under the Hong Kong Mandatory Provident Fund Schemes Ordinance. Contributions are made by both the employer and the employee at the rate of 5% on the employee’s relevant salary income, subject to a cap of monthly relevant income of HK$30,000 (US$3,844).

During the years ended December 31, 2025, 2024 and 2023, the total amount charged to the consolidated statements of income in respect of the Company’s costs incurred on the Mandatory Provident Fund Scheme were US$50,738, US$24,297 and US$575, respectively.

Income Taxes

The Group accounts for income taxes pursuant to ASC Topic 740, Income Taxes. Income taxes are provided on an asset and liability approach for financial accounting and reporting of income taxes. Any tax paid by subsidiaries during the year is recorded. Current tax is based on the profit or loss from ordinary activities adjusted for items that are non-assessable or disallowable for income tax purpose and is calculated using tax rates that have been enacted or substantively enacted at the balance sheet date. ASC Topic 740 also requires the recognition of deferred tax assets and liabilities for both the expected impact of differences between the financial statements and the tax basis of assets and liabilities, and for the expected future tax benefit to be derived from tax losses and tax credit carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period including the enactment date. ASC Topic 740 additionally requires the establishment of a valuation allowance to reflect the likelihood of realization of deferred tax assets. Realization of deferred tax assets are dependent upon future earnings, if any, of which the timing and amount are uncertain.

The Group adopted ASC Topic 740-10-05, “Income Taxes: Overview and Background”, which provides guidance for recognizing and measuring uncertain tax positions, it prescribes a threshold condition that a tax position must meet for any of the benefits of the uncertain tax position to be recognized in the financial statements. It also provides accounting guidance on derecognizing, classification and disclosure of these uncertain tax positions.

Related parties

Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are subject to common control or significant influence of the same party, such as a family member or relative, shareholder, or a related corporation.

Segment reporting

The Group operates and manages its business as a single segment, in accordance with ASC 280, Segment Reporting. The Group’s chief operating decision maker (“CODM”) is Mr. Cheung Kit Shing (a director and Chief Executive Officer of the Company). The Group’s CODM assess the Group’s performance and results of operations on a consolidated basis. The Group generates substantially all of its revenues from clients that are incorporated in the Hong Kong, China and United States. Although some clients are legally domiciled outside Hong Kong, the Group’s engagement and service execution are primarily conducted in Hong Kong. Accordingly, no geographical segments are presented. Substantially all of the Group’s long-lived assets are located in Hong Kong.

Earnings per Share

The Group computes earnings per share (“EPS”) in accordance with ASC 260, “Earnings per Share”. ASC 260 requires companies to present basic and diluted EPS. Basic EPS is measured as net income divided by the weighted average ordinary share outstanding for the period. Diluted EPS presents the dilutive effect on a per-share basis of the potential Ordinary Shares (e.g., convertible securities, options and warrants) as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential Ordinary Shares that have an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the calculation of diluted EPS.

Comprehensive Income

The Group presents comprehensive income in accordance with ASC Topic 220, Comprehensive Income. ASC Topic 220 states that all items that are required to be recognized under accounting standards as components of comprehensive income be reported in the consolidated financial statements. The components of comprehensive income were the net income for the years and the foreign currency translation adjustments.

Accounts receivable, net

Accounts receivable represents trade accounts due from customers for Integrated investor relations services which are recorded net of allowance for the Group’s doubtful accounts. The Group grants 30 days credit terms to the clients. The trade receivables are all without customer collateral and interest is not accrued on past due accounts. Management reviews its receivables on a regular basis to determine if the bad debt allowance is adequate and provides allowance when necessary. The allowance is based on management’s best estimates of specific losses on individual customer exposures, as well as the historical trends of collections. The approach considers factors including historical ageing schedule and forward-looking macroeconomic conditions. Account balances are charged off against the allowance after all means of collection have been exhausted and the likelihood of collection is not probable. As of December 31, 2025 and 2024, no allowance for doubtful accounts was recognized, as management determined that expected credit losses were not material based on historical collection experience and other relevant factors.

Expected credit loss

ASU No. 2016-13, Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments requires entities to use a current lifetime expected credit loss methodology to measure impairments of certain financial assets. Accounts receivable are recognized and carried at original invoiced amount net of expected losses. The Company established the provision at differing rates and are based upon the age of the trade receivable, the Company’s historical collection experience in each customer and management’s best estimate of specific losses on individual exposures, where appropriate. Specific customer provisions are made when a review of significant outstanding amounts, utilizing information about customer creditworthiness and current economic trends, indicates that collection is doubtful.

General and administrative expenses

General & administrative expenses primarily consist of accounting fees, consulting fees, information technology expenses, entertainment, director remuneration which are not attributable to the revenue-generating activities, wages and salaries, and overseas traveling expenses, among others.

Selling and marketing expenses

Selling expenses consist primarily of marketing expenses incurred to promote our Group’s brand name.

Financial instruments

The Group’s financial instruments, including cash and cash equivalents, deposits, accounts and other receivables, accrued liabilities, amount due from (to) a director, contract liabilities and operating lease liabilities. ASC Topic 820, “Fair Value Measurements and Disclosures” requires disclosing the fair value of financial instruments held by the Group. ASC Topic 825, “Financial Instruments” defines fair value and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The carrying amounts reported in the audited consolidated balance sheets for cash and cash equivalents, accounts and other receivables, accrued liabilities, amount due from (to) a director and operating lease liabilities qualify as financial instruments and are a reasonable estimate of their fair values because of the short period between the origination of such instruments and their expected realization and their current market rate of interest. The three levels of valuation hierarchy are defined as follows:

●

Level 1 — inputs to the valuation methodology used quoted prices for identical assets or liabilities in active markets.

●

Level 2 — inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets and information that are observable for the asset or liability, either directly or indirectly, for substantially the financial instrument’s full term.

●

Level 3 — inputs to the valuation methodology are unobservable and significant to the fair value measurement.

Categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The carrying amounts of the cash and cash equivalents, deposits, accounts and other receivables, accrued liabilities, amount due from (to) a director, contract liabilities and operating lease liabilities approximated their fair values as of December 31, 2025 and 2024 due to their short-term nature.

Recent accounting pronouncements

In January 2025, the Financial Accounting Standards Board (“FASB”) updated 2025-01: Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date. Public business entities must adopt the guidance in Update 2024-03 for annual reporting periods beginning after December 15, 2026, and interim periods within annual reporting periods beginning after December 15, 2027. The update clarifies that all public business entities should initially adopt the disclosure requirements in the first annual reporting period beginning after December 15, 2026, and interim reporting periods within annual reporting periods beginning after December 15, 2027. The Company is evaluating the impact the updated guidance will have on its combined financial statements and disclosures.

In July 2025, the FASB issued ASU 2025-05, Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets (“ASU 2025-05”), which provide (1) all entities with a practical expedient and (2) entities other than public business entities with an accounting policy election when estimating expected credit losses for current accounts receivable and current contract assets arising from transactions accounted for under Topic 606. An entity can elect a practical expedient to assume that the current conditions as of the balance sheet date will remain unchanged for the remaining life of the assets when estimating expected credit losses. ASU 2025-05 is effective for annual reporting periods beginning after December 15, 2025, and interim reporting periods within those annual reporting periods. Early adoption is permitted. This ASU should be applied prospectively. The Group is currently evaluating the impact of this new standard on its consolidated financial statements.

In December 2025, the FASB issued ASU 2025-10, Government Grants (Topic 832): Accounting for Government Grants Received by Business Entities. This update improves U.S. GAAP by establishing authoritative guidance on the accounting for government grants received by business entities. For public business entities, the amendments are effective for annual reporting periods beginning after December 15, 2028, and interim reporting periods within those annual reporting periods. The Company is currently in the process of evaluating the impact this amended guidance may have on its consolidated financial statements.

In December 2025, the FASB issued ASU 2025-11, Interim Reporting (Topic 270): Narrow-Scope Improvements (“ASU 2025-11”), which clarifies the application of interim reporting guidance and improves the organization’s required interim disclosures. The standard is effective for interim reporting periods beginning after December 15, 2027 for public business entities. Early adoption is permitted. The Company is evaluating the effect of adopting ASU 2025-11.

In December 2025, the FASB issued ASU No. 2025-12, Codification Improvements (“ASU 2025-12”), which makes thirty-three incremental improvements to generally accepted accounting principles. ASU 2025-12 is effective for all entities for annual reporting periods beginning after December 15, 2026, and interim reporting periods within those annual reporting periods. The Company is currently evaluating the impact of ASU 2025-12 on its financial statements

Except for the above-mentioned pronouncements, there are no new recent issued accounting standards that will have material impact on the consolidated balance sheets, statements of operations and comprehensive income and cash flows.

Concentration and Credit Risks

12 Months Ended

Dec. 31, 2025

Concentration and Credit Risks [Abstract]

CONCENTRATION AND CREDIT RISKS

NOTE 13 — CONCENTRATION AND CREDIT RISKS

The top two customers accounted for 24% of the gross revenue generated for that year (2024: 22%). The entire accounts receivable is due from three customers (2024: one). For the year ended December 31, 2025, one supplier for 39% (2024: 36%) of the total gross cost of revenue.

- 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
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (d)(3)
-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
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (c)(2)
-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
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482861/275-10-50-2A

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 275
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482861/275-10-50-1

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

Pay vs Performance Disclosure - USD ($)	12 Months Ended
Pay vs Performance Disclosure - USD ($)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ (153,660)	$ 852,499	$ 32,696

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Principles of consolidation and basis of preparation

Use of estimates and assumptions

Foreign currency translation and transactions

The following table outlines the currency exchange rates that were used in preparing the consolidated financial statements:

	December 31, 2025		December 31, 2024
Year-end $: HK$ exchange rate		7.7833		7.7677
Year average $: HK$ exchange rate		7.7956		7.8030

Cash and cash equivalents

Prepayment and deposits

Property and equipment, net

Leasehold improvements		Over the shorter of the remaining lease term or five years
Computer		4 years
Furniture and equipment		4 years
Motor Vehicle		4 years
Construction in progress		is not depreciated until the relevant assets are completed and are available for their intended use.

Impairment of long-lived assets

Deferred IPO costs

Lease

Right-of-use Assets

Related parties

Contract assets and contract liabilities

The timing of revenue recognition, billings, and cash collections results in the accounts receivable and contract liabilities on the consolidated balance sheets.

The Group recognized contract liabilities of $396,887 and $958,314 as at December 31, 2025 and 2024, respectively.

Revenue Recognition

The five-step model defined by ASC Topic 606 requires the Group to:

identify its contracts with customers;

	2.	identify its performance obligations under those contracts;

	3.	determine the transaction prices of those contracts;

	4.	allocate the transaction prices to its performance obligations in those contracts; and

	5.	recognize revenue when each performance obligation under those contracts is satisfied. Revenue is recognized when promised services are transferred to the client in an amount that reflects the consideration expected in exchange for those services.

The Group is a professional services provider in Hong Kong that principally engages in the integrated investor relations services.

The Group usually issues invoices to its customers and payment is usually due upon receipt of the invoice according to a mutually agreed-upon schedule outlined in contract terms stated.

Under ASC 606, the Company has evaluated whether it acts as a principal or an agent in its revenue transactions. The distinction is crucial as it affects how revenue is recognized:

Revenue disaggregated by timing of revenue recognition for the years ended December 31, 2025, 2024 and 2023 is disclosed in the table below:

	Years Ended December 31,
	2025		2024		2023
Revenue – Over time		2,776,889		2,206,744		—
Revenue – Point in Time		445,455		319,165		63,863
	$	3,222,344	$	2,525,909	$	63,863

Information for the Group’s revenue by geographical area of the customers for the years ended December 31, 2025, 2024 and 2023:

	Years Ended December 31,
	2025		2024		2023
Hong Kong		2,591,288		2,318,605		63,863
China		631,056		115,340		—
United States		—		91,964		—
	$	3,222,344	$	2,525,909	$	63,863

The amounts of transaction prices allocated to the remaining performance obligations (unsatisfied or partially unsatisfied) as at December 31 are as follows:

	As of December 31,
	2025		2024		2023
Amounts expected to be recognized as revenue:
Within one year	$	499,110	$	1,150,461		—
After one year		3,621		116,787		—
	$	502,731	$	1,267,248	$	—

Other income

Interest income is mainly generated from savings and time deposits and is recognized on an accrual basis using the effective interest method.

Costs of revenue

Employee benefits

Income Taxes

Related parties

Segment reporting

Earnings per Share

Comprehensive Income

Accounts receivable, net

Expected credit loss

General and administrative expenses

Selling and marketing expenses

Selling expenses consist primarily of marketing expenses incurred to promote our Group’s brand name.

Financial instruments

●

Level 1 — inputs to the valuation methodology used quoted prices for identical assets or liabilities in active markets.

●

Level 3 — inputs to the valuation methodology are unobservable and significant to the fair value measurement.

Recent accounting pronouncements

Related Party Transactions - Schedule of Rental Expenses Paid to a Related Party (Details) - USD ($)

12 Months Ended

Dec. 31, 2025

Dec. 31, 2024

Dec. 31, 2023

Mr. Cheung Kit Shing [Member]

Schedule of Rental Expenses Paid to a Related Party [Line Items]

Rental expenses paid to a related party

^[1]

[1]	Mr. Cheung Kit Shing is the director, Chief Executive Officer and a principal shareholder of the Company.

Accounts Receivable, Net (Tables)

12 Months Ended

Dec. 31, 2025

Accounts Receivable, Net [Abstract]

Schedule of Accounts Receivable, Net

Accounts receivable, net consists of the following:

	As of December 31,
	2025		2024
Accounts receivable	$	238,973	$	7,152
Less: allowance for expected credit loss		—		—
Accounts receivable, net	$	238,973	$	7,152

Organization and Principal Activities

12 Months Ended

Dec. 31, 2025

Organization and Principal Activities [Abstract]

ORGANIZATION AND PRINCIPAL ACTIVITIES

NOTE 1 — ORGANIZATION AND PRINCIPAL ACTIVITIES

Etoiles Capital Group Co., Ltd (the “Company”) was incorporated in the Cayman Islands on September 13, 2024, as an exempted company with limited liability and serves as an investment holding company. The Company conducts its business operations through its indirectly wholly-owned subsidiaries (herein collectively referred to as the “Group”), which include:

	1.	Etoiles Consultancy Limited (formerly known as Shum Yin Consultancy Limited) (“Etoiles Consultancy”), incorporated and domiciled in the Hong Kong Special Administrative Region (“HK SAR”), specializing in providing integrated investor relations services.

	2.	Etoiles Financial Group Limited (“Etoiles Financial”), incorporated and domiciled in HK SAR, which remains inactive as of the date of these consolidated financial statements.

	3.	Etoiles Original Limited (“Etoiles Original”), incorporated and domiciled in British Virgin Islands, which remains inactive as of the date of these consolidated financial statements.

	4.	Etoiles Vision Technology (Shenzhen) Limited (“Etoiles Vision”), incorporated and domiciled in People’s Republic of China, specializing in providing integrated investor relations services.

The Group is headquartered in Hong Kong, where its primary operations focus on delivering integrated investor relations services.

As of December 31, 2025, the Company’s subsidiaries are detailed in the table as follows:

Name	Jurisdiction of formation	Date of incorporation	Direct/indirect economic ownership %	Principal activity
Zynergy Holding Co., Limited (“Zynergy BVI”)	A BVI company	Incorporated on December 27, 2023	100%	Holding company
Etoiles Consultancy	A Hong Kong company	Incorporated on October 9, 2013	100%	Integrated investor relations service
Etoiles Financial	A Hong Kong company	Incorporated on November 16, 2023	100%	Inactive
Etoiles Original Limited	A BVI company	Incorporated on October 8, 2025	100%	Inactive
Etoiles Vision Technology (Shenzhen) Limited	A People’s Republic of China company	Incorporated on December 19, 2025	100%	Integrated investor relations service

Group reorganization

Pursuant to a reorganization of the Group to rationalize the structure of the Group in preparation for the listing of Class A Ordinary Shares, the Company became the holding company of the Group on November 3, 2024. Prior to the reorganization, all the issued share capital of Etoiles Consultancy and Etoiles Financial was held by Zynergy BVI, which was held by Etoiles Zeneo Investment Limited. As part of this reorganization, on November 3, 2024, the Company acquired all the issued share capital of Zynergy BVI from Etoiles Zeneo Investment Limited at cash considerations of $1.

As the Company and its subsidiaries were under the common control of the shareholders, and their equity interests were ultimately held by the same parties immediately before and after the reorganization, the reorganization was accounted for as a recapitalization. Accordingly, the consolidated financial statements of the Group have been prepared at historical cost, as if the reorganization had been in effect as of the beginning of the earliest period presented. The consolidated financial statements reflect the current group structure as if it had been in existence throughout the two-year period ended December 31, 2025, or since the incorporation/establishment of the relevant entities where applicable.

The shares of the Company began trading on the Nasdaq Capital Market on August 8, 2025, under the ticker symbol “EFTY”. The Company consummated its initial public offering of 1,400,000 Class A ordinary shares. As a result, the Company has raised aggregate gross proceeds of $5,600,000 in the initial public offering, before deducting underwriting discounts and other related expenses. The Group closed the sale of an additional 210,000 Class A ordinary shares. The underwriters’ full exercise of the over-allotment option resulted in the sale of 210,000 additional shares, contributing $840,000 in additional gross capital. As a result, the Group has raised aggregate gross proceeds of $6,440,000, including the previously announced IPO gross proceeds of $5,600,000, prior to deducting underwriting discounts and commissions and offering expenses payable by the Group.

On October 3, 2025, the U.S. Securities and Exchange Commission (the “SEC”) made an order suspending trading in the securities of Etoiles Capital Group Co., Ltd (the “Company”) for the period from 4:00 a.m. ET on October 6, 2025, through 11:59 p.m. ET on October 17, 2025 (the “Suspension Period”) because of potential manipulation in the securities of the Company effectuated through recommendations, made to investors by unknown persons via social media to purchase the securities of the Company, which appear to be designed to artificially inflate the price and volume of the securities of the Company.

In response to Nasdaq’s subsequent request for information relating to the SEC suspension and other related matters, the Company submitted a written response to Nasdaq on October 12, 2025.

On October 18, 2025, Nasdaq issued a public notice stating that trading in the Company’s securities will remain halted pending the receipt of additional information from the Company.

As of the date of this report, the Company has not received any further follow-up requests from Nasdaq and continues to closely monitor the situation. The Company remains fully committed to cooperating with Nasdaq, the SEC and all relevant regulatory authorities to address any outstanding matters in a transparent and timely manner.

The Company wishes to state clearly that it has not authorized, participated in, or been involved with any promotion or recommendation of its securities via social media or otherwise. The Company’s management and the board of directors take this matter very seriously. The Company is fully committed to cooperating with the SEC and all relevant regulatory authorities during the Suspension Period.

The Company further emphasizes that its daily operations and business activities remain normal and unaffected by the suspension of trading. The Company continues to carry out its business plans and serve its clients as usual.

The movement in the Company’s authorized share capital and the number of ordinary shares outstanding and issued in the Company are also detailed in the Note 10.

Summary of Significant Accounting Policies (Details)	12 Months Ended
Summary of Significant Accounting Policies (Details)	Dec. 31, 2025 USD ($)	Dec. 31, 2025 HKD ($)	Dec. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2025 HKD ($)
Summary of Significant Accounting Policies [Line Items]
Allowance of prepayments and deposits recoverable
Salvage value percentage	0.00%				0.00%
Voting percentage	10.00%	10.00%
Contract liabilities	$ 396,887		$ 958,314
Employee rate	5.00%	5.00%
Employee benefits expense	$ 3,844	$ 30,000
Credit term	30 days	30 days
Provident Fund [Member]
Summary of Significant Accounting Policies [Line Items]
Employee benefits expense	$ 50,738		$ 24,297	$ 575
Minimum [Member]
Summary of Significant Accounting Policies [Line Items]
Security deposit	64,139				$ 500,000
Maximum [Member]
Summary of Significant Accounting Policies [Line Items]
Security deposit	$ 102,622				$ 800,000

Property and Equipment, Net (Tables)

12 Months Ended

Dec. 31, 2025

Property and Equipment, Net [Abstract]

Schedule of Property and Equipment, Net

Property and equipment, net consist of the following:

	As of December 31,
	2025			2024
At cost:
Leasehold improvements	$	41,125		$	71,143
Computers		5,131			4,072
Furniture and equipment		53,410			—
Motor Vehicle		68,362			—
Construction in progress (Note 1)		524,199			—
		692,227			75,215
Less: accumulated depreciation		(33,592	)		(33,283	)
Total	$	658,635		$	41,932

Note 1: