| Balance Sheets | 2026-03-31 | 2025-09-30 | 2025-06-30 | |
|---|---|---|---|---|
| Security deposits | NaN | NaN | 0 | |
| Cash and equivalents | NaN | 28,741 | 0 | |
| Cash | 36,177 | NaN | NaN | |
| Accounts receivable | 5,319 | 4,969 | 4,969 | |
| Advance to vendors | 247,500 | 141,168 | 98,008 | |
| Prepaid expenses and other receivables | 124,825 | 9,500 | 9,500 | |
| Loan to shareholder | 375,173 | NaN | NaN | |
| Total current assets | 788,994 | 184,378 | 112,477 | |
| Intangible assets, gross | NaN | 39,278 | NaN | |
| Less accumulated amortization | NaN | 39,122 | NaN | |
| Intangible assets, net | 38 | 156 | 215 | |
| Total non-current assets | 38 | 156 | 215 | |
| Total assets | 789,032 | 184,534 | 112,692 | |
| Bank overdraft | NaN | NaN | 6,966 | |
| Accounts payable | 3,124 | 10,608 | 10,692 | |
| Customer deposit | 611,101 | 829,640 | 290,280 | |
| Accrued liabilities and other payables | 27,329 | 5,725 | 337,325 | |
| Accrued interest on government loans | NaN | NaN | 0 | |
| Taxes payable | 9,039 | NaN | NaN | |
| Operating lease liabilities - current | 1,508,799 | 1,496,907 | 1,387,840 | |
| Government loans payable - current | 1,479 | 1,314 | 1,446 | |
| Loan from shareholders | NaN | 885,827 | 1,036,777 | |
| Operating lease liabilities - non-current | NaN | NaN | 99,668 | |
| Total current liabilities | 2,160,871 | 3,230,021 | 3,071,326 | |
| Government loans payable | 55,681 | 56,493 | 56,676 | |
| Total non-current liabilities | 55,681 | 56,493 | 156,344 | |
| Preferred stock, value | NaN | NaN | 0 | |
| Total liabilities | 2,216,552 | 3,286,514 | 3,227,670 | |
| Common stock 0.0001 par value authorized shares 100,000,000 issued and outstanding shares 46,809,000 and 38,009,000 as of march 31, 2026 and december 31, 2025 | 4,681 | 3,801 | 3,801 | |
| Paid in capital | 7,915,499 | 7,476,379 | 7,476,379 | |
| Accumulated deficit | -9,347,700 | -10,582,160 | -10,595,158 | |
| Total stockholders deficit | -1,427,520 | -3,101,980 | -3,114,978 | |
| Total liabilities and stockholders deficit | 789,032 | 184,534 | 112,692 | |
Bio Essence Corp (BIOE)
Bio Essence Corp (BIOE)