0001213900-26-042579 | 10-Q | XBRL Viewer

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Other Payables and Accrued Liabilities (Details) - Green Oasis limited [Member] - USD ($)	Apr. 25, 2025	Apr. 23, 2025	Jan. 23, 2025
Other Payables and Accrued Liabilities [Line Items]
Ownership shares			5.00%
Loan			$ 100,000
Debt Instrument, Maturity Date		Apr. 23, 2025
Extended maturity date	On April 25, 2025, Green Oasis Limited and the Company extended the maturity date to July 23, 2025, which was further extended to July 23, 2026 through an amendment agreement.

- Definition

This item represents the carrying amount on the entity's balance sheet of its investment in common stock of an equity method investee. This is not an indicator of the fair value of the investment, rather it is the initial cost adjusted for the entity's share of earnings and losses of the investee, adjusted for any distributions (dividends) and other than temporary impairment (OTTI) losses recognized.

+ References + Details

Fair Value of Financial Instruments

3 Months Ended

Mar. 31, 2026

Fair Value of Financial Instruments [Abstract]

Fair Value of Financial Instruments

Note 3 – Fair Value of Financial Instruments

ASC 820, Fair Value Measurements states that fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or a liability. The three-tiered fair value hierarchy, which prioritizes which inputs should be used in measuring fair value, is comprised of: (Level I) observable inputs such as quoted prices in active markets; (Level II) inputs other than quoted prices in active markets that are observable either directly or indirectly and (Level III) unobservable inputs for which there is little or no market data. The fair value hierarchy requires the use of observable market data when available in determining fair value. The Company’s assets and liabilities that were measured at fair value on a recurring basis were as follows (in millions):

	March 31, 2026 (unaudited)								December 31, 2025
	Fair Value		Level I		Level II		Level III		Fair Value		Level I		Level II		Level III
Digital assets - current	$	0.07	$	0.07	$	—	$	—	$	—	$	—	$	—	$	—
Digital assets – non current		501		501		—		—		663		663		—		—
Total	$	501	$	501	$	—	$	—	$	663	$	663	$	—	$	—

As of March 31, 2026, the Company held 7,500 units of Bitcoin, at cost of $842 million, which were classified as non-current assets. These Bitcoins were originally held by Pallas and continued to be held following the Company’s acquisition of Pallas. During the three months ended March 31, 2026, the Company acquired approximately 1.08 units of Bitcoin, at cost of $100,000 for short-term trading purposes, which are classified as current assets.

In accordance with ASU 2023-08, Intangibles—Goodwill and Other—Crypto Assets, the Company accounts for its crypto assets as indefinite-lived intangible assets measured at fair value, with changes in fair value recognized in net income in each reporting period.

The fair value of Bitcoin is determined based on quoted prices in active markets. The Company does not apply amortization to digital assets. Gains and losses resulting from changes in fair value are presented within “Other (expenses) income” in the unaudited interim condensed consolidated statements of operations.

As of March 31, 2026, the fair value of the Company’s Bitcoin holdings was approximately $501 million. For the three months ended March 31, 2026 and 2025, the Company recognized a net loss of approximately $162 million and $nil, respectively, in the unaudited interim condensed consolidated statements of operations related to changes in the fair value of its Bitcoin holdings. There was no disposal of digital assets for the three months ended March 31, 2026 and 2025.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

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+ Details

Summary of Significant Accounting Policies

3 Months Ended

Mar. 31, 2026

Summary of Significant Accounting Policies [Abstract]

Summary of Significant Accounting Policies

Note 2 – Summary of Significant Accounting Policies

Basis of Presentation

The accompanying unaudited interim condensed consolidated financial statements reflect all adjustments that, in the opinion of management, are of a normal recurring nature and are necessary to fairly present the financial statements for the interim periods. The unaudited interim condensed consolidated financial statements are presented in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and have been prepared in accordance with the regulations of the Securities and Exchange Commission (“SEC”) for interim financial statements. Results for the interim periods are not necessarily indicative of results to be expected for the full year. These unaudited interim condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and related notes thereto included in the Company’s annual report on Form 10-K for the year ended December 31, 2025, which was filed with the SEC on March 27, 2026.

Principles of Consolidation

The unaudited interim condensed consolidated financial statements of the Company include the accounts of GDC and its wholly owned subsidiaries. All intercompany transactions and balances are eliminated upon consolidation.

Use of Estimates and Assumptions

The preparation of unaudited interim condensed 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 and disclosures of contingent assets and liabilities as of the date of the unaudited interim condensed consolidated financial statements and the reported amounts of revenues and expenses during the periods presented. Significant accounting estimates reflected in the Company’s unaudited interim condensed consolidated financial statements include the useful lives of intangible assets and equipment, fair value of digital assets and impairment of long-lived assets. Actual results could differ from these estimates.

Cash and Cash Equivalents

As of March 31, 2026 and December 31, 2025, the Company did not have any cash equivalents. All cash were unrestricted as to withdrawal and use and were demand deposits placed with commercial banks.

Prepayments

Prepayments are advances paid to outside vendors for services purchases. The Company has legally binding contracts with its vendors. Once the services are received, the amounts are recognized as expenses in the unaudited interim condensed consolidated statements of operations.

Equipment

Equipment was stated at cost less accumulated depreciation. Depreciation is computed using the straight-line method after consideration of the estimated useful lives of the assets and estimated residual value. The estimated useful lives and residual value are as follows:

		Useful Life		Estimated Residual Value
Office equipment and furniture		5 years			5	%

The cost and related accumulated depreciation of assets sold or otherwise retired are eliminated from the accounts and any gain or loss is included in the unaudited interim condensed consolidated statements of operations. Expenditure for maintenance and repairs are charged to earnings as incurred, while additions, renewals and betterments, which are expected to extend the useful life of assets, are capitalized. The Company also re-evaluates the periods of depreciation to determine whether subsequent events and circumstances warrant revised estimates of useful lives.

Intangible Assets

Intangible assets represent software copyright that are stated at cost, less accumulated amortization. Research and development costs associated with internally developed patents are expensed when incurred. Amortization expense is recognized on the straight-line basis over the estimated useful lives of the assets. The software copyrights have finite useful lives and are amortized using a straight-line method that reflects the estimated pattern in which the economic benefits of the intangible asset are to be consumed. The Company amortizes the cost of software copyrights, over their useful life using the straight-line method. The Company also re-evaluates the periods of amortization to determine whether subsequent events and circumstances revised estimates of useful lives. The estimated useful life is as follows:

		Useful Life
Software copyrights		5 years

Lease

The Company determines if an arrangement is a lease at inception. Leases that transfer substantially all of the benefits and risks incidental to the ownership of assets are accounted for as finance leases as if there was an acquisition of an asset and incurrence of an obligation at the inception of the lease. All other leases are accounted for as operating leases. The Company has no significant finance leases.

The Company recognizes lease liabilities and corresponding right-of-use assets on the balance sheet for leases. Operating lease right- of-use assets (the “ROU”) are disclosed as non-current assets in the Company’s unaudited interim condensed consolidated balance sheets. Current maturities of operating lease liabilities are classified as operating lease liabilities - current, and operating lease liabilities that will be due in more than one year are disclosed as non-current liabilities on the unaudited interim condensed consolidated balance sheets. Operating lease right-of-use assets and operating lease liabilities are initially recognized based on the present value of future lease payments at lease commencement. The operating lease right-of-use asset also includes any lease payments made prior to lease commencement and the initial direct costs incurred by the lessee and is recorded net of any lease incentives received. As the interest rates implicit in most of the leases are not readily determinable, the Company uses the incremental borrowing rates based on the information available at lease commencement to determine the present value of the future lease payments. Operating lease expenses are recognized on a straight-line basis over the term of the lease.

The Company’s lease has an initial term of 5.4 years. The Company’s lease agreements did not include non-lease components. Lease expense for fixed lease payments is recognized on a straight-line basis over the lease term. The Company’s lease agreements do not contain any significant residual value guarantees or restricted covenants.

The Company evaluates the carrying value of ROU assets if there are indicators of impairment and reviews the recoverability of the related asset group.

The Company reassesses of a contract is or contains a leasing arrangement and re-measures ROU assets and lease liabilities upon modification of the contract. The Company will derecognize ROU assets and lease liabilities, with differences recognized in the income statement on the contract termination.

The Company evaluated the subleased office spaces in accordance with the provisions of ASC Topic 842, Leases (“ASC 842”). Since the Company has not been relieved as the primary obligor of the head lease, the Company cannot net the sublease income against its lease payment to calculate the lease liability and right-of-use (“ROU”) asset. The Company records sub-lease income over the term of the subleases on a straight-line basis. The sublease income amounted to $97,826 and $nil for the three months ended March 31, 2026 and 2025, respectively, which was presented as other income on the accompanying unaudited interim condensed consolidated statements of operations and comprehensive loss.

Impairment for Long-lived Assets

The Company’s determination of whether or not an indication of impairment exists at the cash generating unit level requires significant management judgment pertaining to intangible assets, including a software copyright of AI Box, which is used for online living-stream and a software copyright of Chat Box, which is used for online interactive entertainment scenarios, as well as the operating Right-of-use (“ROU”) assets, including the offices of the Company. Management considers both external and internal sources of information in assessing whether there are any indications that the Company’s intangible assets and ROU assets are impaired. Based on the evaluation, the Company did not recognize any impairment losses in long-lived assets for the three months ended March 31, 2026 and 2025.

Digital Assets

The Company holds digital assets primarily for investment and treasury purposes rather than for use in the ordinary course of business. Based on management’s intent and expected holding period, digital assets are classified as either current or non-current assets.

In accordance with ASU 2023-08, Intangibles—Goodwill and Other—Crypto Assets, digital assets are accounted for as intangible assets measured at fair value, with changes in fair value recognized immediately in earnings. Digital assets are initially recorded at cost, including acquisition-related fees (see Note 1). Subsequent to initial recognition, digital assets are measured at fair value at each reporting date, and unrealized gains and losses are included in the statement of operations. Upon disposal, the difference between proceeds and carrying amount is recognized as a gain or loss in earnings. The Company discloses the number of units held, cost basis, fair value, and any significant restrictions on the ability to sell or transfer digital assets in the Note 3 to the unaudited interim condensed consolidated financial statements.

Assets Acquisition

The Company evaluates each transaction to determine whether it should be accounted for as a business combination or an asset acquisition in accordance with ASC 805, Business Combinations. A transaction is accounted for as an asset acquisition when substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or a group of similar identifiable assets, and the acquired set does not include a substantive process capable of producing outputs.

In assessing whether substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset, the Company considers the nature of the assets, their risks and characteristics, and whether they represent a group of similar assets as defined under ASC 805-10-55-5A through 55-5C.

For transactions accounted for as asset acquisitions, the purchase consideration is measured based on the fair value of the consideration transferred, which generally consists of the fair value of equity securities or other assets issued. The acquired assets and assumed liabilities are recognized based on their relative fair values, and no goodwill is recognized.

Fair Value Measurement

The accounting standard regarding fair value of financial instruments and related fair value measurements defines financial instruments and requires disclosure of the fair value of financial instruments held by the Company. The Company considers the carrying amount of cash, other receivables, other payables and accrued liabilities to approximate their fair values because of their short-term nature.

The accounting standards define fair value, establish a three-level valuation hierarchy for disclosures of fair value measurement and enhance disclosure requirements for fair value measures. The three levels are defined as follow:

●

Level 1 inputs to the valuation methodology are quoted prices (unadjusted) 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 inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments.

●

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

As of March 31, 2026 and December 31, 2025, the carrying values of cash, other receivables and other payables approximate their fair values due to the short-term nature of the instruments.

General and Administrative Expenses

General and administrative expenses mainly consist of (i) staff cost, rental and depreciation related to general and administrative personnel, (ii) professional expenses.

Research and Development Expenses

Research and development expenses mainly consist of outsourced research and development expenses. Research and development expenses are expensed as incurred.

Income Taxes

The Company accounts for income taxes in accordance with U.S. GAAP. The charge for taxation is based on the results for the fiscal year as adjusted for items, which are non-assessable or disallowed. It is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date.

Deferred taxes are accounted for using the asset and liability method in respect of temporary differences arising from differences between the carrying amount of assets and liabilities in the unaudited interim condensed consolidated financial statements and the corresponding tax basis used in the computation of assessable tax profit. In principle, deferred tax liabilities are recognized for all taxable temporary differences. Deferred tax assets are recognized to the extent that it is probable that taxable profit will be available against which deductible temporary differences can be utilized. Deferred tax is calculated using tax rates that are expected to apply to the period when the asset is realized or the liability is settled. Deferred tax is charged or credited in the income statement, except when it is related to items credited or charged directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Current income taxes are provided for in accordance with the laws of the relevant taxing authorities.

An uncertain tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. Penalties and interest incurred related to underpayment of income tax are classified as income tax expense in the period incurred. For the three months ended March 31, 2026, the Company recorded $15,901 penalty and interest related to the late filing of fiscal year 2023 and 2024 tax returns, consisting of $5,053 interest and $10,848 penalty. For the three months ended March 31, 2025, the Company recorded $57,303 penalty and interest for failed filing of fiscal year 2023 and 2024 tax return timely, consisting of $15,982 interest and $41,321 penalty.

Interest

Interest income is mainly generated from bank deposits and other interest earning financial assets and is recognized on an accrual basis using the effective interest method.

Net Loss per Common Stock

Basic loss per share is computed by dividing loss available to common shareholders of the Company by the weighted average common stocks outstanding during the period. Diluted loss per share takes into account the potential dilution that could occur if securities or other contracts to issue common stocks were exercised and converted into common stocks.

In May 2025, the Company issued and sold pre-funded warrants that are exercisable for shares of common stock at a nominal exercise price. In accordance with ASC 260, these prefunded warrants are considered to be common stock equivalents and are included in the calculation of basic and diluted earnings per share when the inclusion is dilutive. As the exercise price of the prefunded warrants is nominal and substantially all conditions necessary to exercise the warrants have been met, the prefunded warrants are included in the weighted average shares outstanding for both basic and diluted loss per share. As of March 31, 2026, 4,026,936 pre-funded warrants as described were outstanding.

For the three months ended March 31, 2026 and 2025, 1,260,665 and 2,312,006 of outstanding warrants (excluding the Pre-funded Warrants) which are equivalent to convertible of 1,059,277 and 2,110,618 common stocks, respectively, were excluded from the diluted loss per share calculation due to their antidilutive effect.

Comprehensive Loss

Comprehensive loss is defined as the changes in equity of the Company during a year/period from transactions and other events and circumstances excluding transactions resulting from investments by owners and distributions to owners. Accumulated other comprehensive income of the Company includes the foreign currency translation adjustment.

Recently Accounting Pronouncements

In December 2023, the FASB issued Accounting Standards Update (“ASU”) 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (ASU 2023-09), which requires disclosure of incremental income tax information within the rate reconciliation and expanded disclosures of income taxes paid, among other disclosure requirements. ASU 2023-09 is effective for fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company adopted ASU 2023-09 on a prospective basis since January 1, 2025 and the adoption has no impact on the accompanying unaudited interim condensed consolidated financial statements.

In November 2024, the FASB issued ASU No. 2024-03, Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses (“ASU 2024-03”) which requires detailed disclosures in the notes to financial statements disaggregating specific expense categories and certain other disclosures to provide enhanced transparency into the nature and function of expenses. The FASB further clarified the effective date in January 2025 with the issuance of ASU 2025-01, Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date (“ASU 2025-01”). ASU 2024-03 is effective for annual periods beginning after December 15, 2026, and interim periods within annual reporting periods beginning after December 15, 2027, with early adoption permitted. The requirements should be applied on a prospective basis while retrospective application is permitted. The Company does not expect to adopt this guidance early and does not expect the adoption of this ASU to have a material impact on its future unaudited interim condensed consolidated financial statements.

In March 2025, the FASB issued ASU 2025-05, Credit Losses (Topic 326): Simplifications to the Accounting for Short-Term Receivables and Contract Assets. The update introduces practical expedients that allow entities to simplify the estimation of expected credit losses for accounts receivable and contract assets by permitting certain assumptions regarding current conditions and expectations of future economic conditions. The amendments are intended to reduce the complexity and cost of applying the current expected credit loss model for short-term financial assets. The amendments in this update are effective for fiscal years beginning after December 15, 2026, including interim periods within those fiscal years. Early adoption is permitted. The Company is currently evaluating the impact of adopting this guidance on its unaudited interim condensed consolidated financial statements. The Company does not currently expect the adoption of this guidance to have a material impact on its unaudited interim condensed consolidated financial statements.

The Company does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the Company’s unaudited interim condensed consolidated balance sheets, unaudited interim condensed consolidated statements of operations and comprehensive loss and unaudited interim condensed consolidated statements of cash flows.

Other Payables and Accrued Liabilities - Schedule of Other Payables and Accrued Liabilities (Details) - USD ($)

Mar. 31, 2026

Dec. 31, 2025

Schedule of Other Payables and Accrued Liabilities [Abstract]

Professional service fee

$ 633,953

$ 345,570

Payroll

120,152

57,226

Advance from an investor

^[1]

3,027

4,771

Amounts due to a shareholder

^[2]

100,000

Others

178

Total

$ 857,310

$ 507,745

[1]	Includes advance from one of the warrant shareholders for the exercise of prefunded warrants.
[2]	On January 23, 2025, Green Oasis Limited, which at the time held less than 5% ownership shares in the Company, provided a $100,000 loan to the Company, for working capital purposes, with maturity as of April 23, 2025. On April 25, 2025, Green Oasis Limited and the Company extended the maturity date to July 23, 2025, which was further extended to July 23, 2026 through an amendment agreement.

Related Party Balances and Transactions

3 Months Ended

Mar. 31, 2026

Related Party Balances and Transactions

Note 8 – Related Party Balances and Transactions

Other payables – related parties:

Name of related party	Relationship	Nature	March 31, 2026		December 31, 2025
			(unaudited)
Xiaojian Wang	Chief Executive Officer	Accrued compensations	$	112,500	$	100,000
Xiaojian Wang	Chief Executive Officer	Interest-free advances to the Company*		310,000		-
Xiaojian Wang	Chief Executive Officer	Operating related fees paid on behalf of the Company		2,150		2,150
Zihao Zhao	Chief Finance Officer	Accrued compensations		60,833		60,833
Zihao Zhao	Chief Finance Officer	Reimbursement		2,057		2,033
Total			$	487,540	$	165,016

*	The terms of these loans are disclosed in Note 1- Liquidity and Capital Resources.

Related Party Transaction

As disclosed in Note 1, the Company purchased 100% equity interest of Pallas from the Sellers, on September 29, 2025. Two shareholders of the Company, who beneficially own 12.86%, in the aggregate, of the outstanding shares of common stock of the Company, immediately before the execution of the Transaction, also serve as the directors and share voting and dispositive power over the shares issued by the Target. Accordingly, the Pallas Transaction constitutes a related party transaction for the Company pursuant to Item 404 of Regulation S-K.

As of March 31, 2026 and December 31, 2025, the balance of other payables - related parties were $487,540 and $165,016, respectively, mainly consisted of accrued compensation of the Company’s officers, interest - free advances received from the Company’s officers and operating related fees paid by the Company’s officer on behalf of the Company.

For the three months ended March 31, 2026 and 2025, the Company recorded compensation expenses to its officers amounted to $37,500 and $20,000, respectively, for their services provided to the Company.

- 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

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+ Details

Fair Value of Financial Instruments (Tables)

3 Months Ended

Mar. 31, 2026

Fair Value of Financial Instruments [Abstract]

Schedule of Assets and Liabilities that were Measured at Fair Value

The Company’s assets and liabilities that were measured at fair value on a recurring basis were as follows (in millions):

	March 31, 2026 (unaudited)								December 31, 2025
	Fair Value		Level I		Level II		Level III		Fair Value		Level I		Level II		Level III
Digital assets - current	$	0.07	$	0.07	$	—	$	—	$	—	$	—	$	—	$	—
Digital assets – non current		501		501		—		—		663		663		—		—
Total	$	501	$	501	$	—	$	—	$	663	$	663	$	—	$	—

Related Party Balances and Transactions (Tables)

3 Months Ended

Mar. 31, 2026

Schedule of Other Payables – Related Parties

Other payables – related parties:

Name of related party	Relationship	Nature	March 31, 2026		December 31, 2025
			(unaudited)
Xiaojian Wang	Chief Executive Officer	Accrued compensations	$	112,500	$	100,000
Xiaojian Wang	Chief Executive Officer	Interest-free advances to the Company*		310,000		-
Xiaojian Wang	Chief Executive Officer	Operating related fees paid on behalf of the Company		2,150		2,150
Zihao Zhao	Chief Finance Officer	Accrued compensations		60,833		60,833
Zihao Zhao	Chief Finance Officer	Reimbursement		2,057		2,033
Total			$	487,540	$	165,016

*	The terms of these loans are disclosed in Note 1- Liquidity and Capital Resources.

Equipment, Net - Schedule of Equipment, Net (Details) - USD ($)	Mar. 31, 2026	Dec. 31, 2025
Schedule of Equipment, Net [Line Items]
Subtotal	$ 14,190	$ 14,190
Less: accumulated depreciation	(12,319)	(10,713)
Total	1,871	3,477
Office equipment and furniture [Member]
Schedule of Equipment, Net [Line Items]
Subtotal	$ 14,190	$ 14,190

Summary of Significant Accounting Policies (Details) - USD ($)	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Summary of Significant Accounting Policies [Line Items]
Lease term	5 years 4 months 24 days
Sublease income	$ 97,826
Tax benefit that is greater than likely percentage	50.00%
Penalty and interest amount	$ 15,901	57,303
Penalty amount	10,848	41,321
Interest tax return	$ 5,053	$ 15,982
Pre-Funded Warrants [Member]
Summary of Significant Accounting Policies [Line Items]
Outstanding warrants (in Shares)	4,026,936
Convertible common stocks (in Shares)	1,059,277	2,110,618
Warrant [Member]
Summary of Significant Accounting Policies [Line Items]
Outstanding warrants (in Shares)	1,260,665	2,312,006

Prepayments (Details)	Jul. 08, 2025 USD ($)
Prepayments [Abstract]
Contractor amount	$ 101,000

Summary of Significant Accounting Policies - Schedule of Estimated Useful Life Intangible Assets (Details)	Mar. 31, 2026
Schedule of Estimated Useful Lives Intangible Assets [Abstract]
Intangible assets, estimated useful life	5 years

Summary of Significant Accounting Policies - Schedule of Estimated Useful Lives of the Assets and Estimated Residual Value (Details) - Office equipment and furniture [Member]	Mar. 31, 2026
Schedule of Estimated Useful Lives and Residual Value Equipment [Line Items]
Property plant and equipment, useful life	5 years
Property plant and equipment, estimated residual value	5.00%

Prepayments

3 Months Ended

Mar. 31, 2026

Prepayments [Abstract]

Prepayments

Note 4 – Prepayments

Prepayments consisted of the following as of March 31, 2026 and December 31, 2025:

	March 31, 2026		December 31, 2025
	(unaudited)
Prepayments of operating lease	$	11,842	$	45,325
Prepaid research and development fee*		-		195,000
Prepaid car rental		-		75,648
Nasdaq listing fee		64,875		-
Other prepayments		8,217		15,615
Total prepayments	$	84,934	$	331,588

On July 8, 2025, the Company executed an agreement with a contractor for service activities related to the Interactive Reading Platform, pursuant to which, the Company agreed to pay the contractor $101,000 each month, starting from July 9, 2025, until the completion of the project or termination of this agreement. The contractor shall provide research, design and develop services in relation to an interactive reading platform.

Equity (Tables)

3 Months Ended

Mar. 31, 2026

Equity [Abstract]

Schedule of Warrant Activities

The summary of warrant activities for the three months ended March 31, 2026 were as follows:

	Warrants		Exercisable Into Number of		Weighted Average Exercise		Average Remaining Contractual
	Outstanding		Shares		Price		Life
December 31, 2025		8,729,201		8,527,813	$	45.79		2.23
Granted		-		-		-		-
Exercised		3,441,600		3,441,600		-		-
March 31, 2026 (unaudited)		5,287,601		5,086,213	$	45.82		1.99

The summary of warrant activities for the three months ended March 31, 2025 were as follows:

	Warrants		Exercisable Into Number of		Weighted Average Exercise		Average Remaining Contractual
	Outstanding		Shares		Price		Life
December 31, 2024		2,312,006		2,110,618	$	29.94		3.46
Granted		-		-		-		-
Exercised		-		-		-		-
March 31, 2025 (unaudited)		2,312,006		2,110,618	$	29.94		3.22

Prepayments - Schedule of Prepayments (Details) - USD ($)

Mar. 31, 2026

Dec. 31, 2025

Schedule of Prepayments [Abstract]

Prepayments of operating lease

$ 11,842

$ 45,325

Prepaid research and development fee

^[1]

195,000

Prepaid car rental

75,648

Nasdaq listing fee

64,875

Other prepayments

8,217

15,615

Total prepayments

$ 84,934

$ 331,588

[1]

Intangible Assets, Net - Schedule of Future Amortization of Intangible Assets (Details) - USD ($)	Mar. 31, 2026	Dec. 31, 2025
Schedule of Future Amortization of Intangible Assets [Abstract]
Remaining of FY2026	$ 898,278
FY2027	1,197,708
FY2028	1,197,708
FY2029	1,197,708
FY2030	299,406
Total	$ 4,790,808	$ 5,090,238

Other Payables and Accrued Liabilities (Tables)

3 Months Ended

Mar. 31, 2026

Other Payables and Accrued Liabilities [Abstract]

Schedule of Other Payables and Accrued Liabilities

Other payables and accrued liabilities consisted of the following as of March 31, 2026 and December 31, 2025:

	March 31,		December 31,
	2026		2025
	(unaudited)
Professional service fee	$	633,953	$	345,570
Payroll		120,152		57,226
Advance from an investor ⁽¹⁾		3,027		4,771
Amounts due to a shareholder ⁽²⁾		100,000		100,000
Others		178		178
Total	$	857,310	$	507,745

(1)	Includes advance from one of the warrant shareholders for the exercise of prefunded warrants.

(2)

On January 23, 2025, Green Oasis Limited, which at the time held less than 5% ownership shares in the Company, provided a $100,000 loan to the Company, for working capital purposes, with maturity as of April 23, 2025. On April 25, 2025, Green Oasis Limited and the Company extended the maturity date to July 23, 2025, which was further extended to July 23, 2026 through an amendment agreement.

Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2026

Summary of Significant Accounting Policies [Abstract]

Schedule of Estimated Useful Lives of the Assets and Estimated Residual Value

The estimated useful lives and residual value are as follows:

		Useful Life		Estimated Residual Value
Office equipment and furniture		5 years			5	%

Schedule of Estimated Useful Life Intangible Assets

The estimated useful life is as follows:

		Useful Life
Software copyrights		5 years

Fair Value of Financial Instruments - Schedule of Assets and Liabilities that were Measured at Fair Value (Details) - USD ($)	Mar. 31, 2026	Dec. 31, 2025
Schedule of Assets and Liabilities that were Measured at Fair Value [Line Items]
Total	$ 500,541,371	$ 662,996,878
Fair Value, Recurring [Member] \| Digital Assets [Member]
Schedule of Assets and Liabilities that were Measured at Fair Value [Line Items]
Digital assets - current	70,000.00
Digital assets – non current	501,000,000	663,000,000
Total	501,000,000	663,000,000
Fair Value, Recurring [Member] \| Digital Assets [Member] \| Level I [Member]
Schedule of Assets and Liabilities that were Measured at Fair Value [Line Items]
Digital assets - current	70,000.00
Digital assets – non current	501,000,000	663,000,000
Total	501,000,000	663,000,000
Fair Value, Recurring [Member] \| Digital Assets [Member] \| Level II [Member]
Schedule of Assets and Liabilities that were Measured at Fair Value [Line Items]
Digital assets - current
Digital assets – non current
Total
Fair Value, Recurring [Member] \| Digital Assets [Member] \| Level III [Member]
Schedule of Assets and Liabilities that were Measured at Fair Value [Line Items]
Digital assets - current
Digital assets – non current
Total

Related Party Balances and Transactions - Schedule of Other Payables – Related Parties (Details) - Related Party [Member] - USD ($)

3 Months Ended

Mar. 31, 2026

Dec. 31, 2025

Schedule of Other Payables – Related Parties [Line Items]

Total other payables - related parties

$ 487,540

$ 165,016

Xiaojian Wang [Member]

Schedule of Other Payables – Related Parties [Line Items]

Relationship

Chief Executive Officer

Nature

Accrued compensations

Total other payables - related parties

$ 112,500

100,000

Xiaojian Wang [Member]

Schedule of Other Payables – Related Parties [Line Items]

Relationship

Chief Executive Officer

Nature

^[1]

Interest-free advances to the Company

Total other payables - related parties

$ 310,000

Xiaojian Wang [Member]

Schedule of Other Payables – Related Parties [Line Items]

Relationship

Chief Executive Officer

Nature

Operating related fees paid on behalf of the Company

Total other payables - related parties

$ 2,150

2,150

Zihao Zhao [Member]

Schedule of Other Payables – Related Parties [Line Items]

Relationship

Chief Finance Officer

Nature

Accrued compensations

Total other payables - related parties

$ 60,833

60,833

Zihao Zhao [Member]

Schedule of Other Payables – Related Parties [Line Items]

Relationship

Chief Finance Officer

Nature

Reimbursement

Total other payables - related parties

$ 2,057

$ 2,033

[1]	The terms of these loans are disclosed in Note 1- Liquidity and Capital Resources.

Commitments and Contingencies

3 Months Ended

Mar. 31, 2026

Commitments and Contingencies [Abstract]

Commitments and Contingencies

Note 11 – Commitments and Contingencies

Contingencies

From time to time, the Company may be subject to certain legal proceedings, claims and disputes that arise in the ordinary course of business. Although the outcomes of these legal proceedings cannot be predicted, the Company does not believe these actions, in the aggregate, will have a material adverse impact on its financial position, results of operations or liquidity.

Intangible Assets, Net (Details) - USD ($)		3 Months Ended
Intangible Assets, Net (Details) - USD ($)	Apr. 28, 2025	Mar. 31, 2026	Mar. 31, 2025	Dec. 31, 2025
Intangible Assets, Net [Line Items]
Amortization expense		$ 299,430	$ 62,400
Net book value		4,790,808		$ 5,090,238
After deducting accumulated amortization		2,483,833		2,184,403
Accumulated impairment		3,603,974		$ 3,603,974
Impairment losses
Software- Chat Box [Member] \| Common Stock [Member]
Intangible Assets, Net [Line Items]
Issuance of shares of common stock (in Shares)	2,444,295

- Definition

The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets.

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Reference 33: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 30
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-Subparagraph (d)
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-Section 50
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-URI https://asc.fasb.org/1943274/2147483154/926-20-50-5

+ Details

Leases - Schedule of Sublease Income Payments Under Operating Leases (Details)	Mar. 31, 2026 USD ($)
Schedule of Sublease Income Payments Under Operating Leases [Abstract]
Remaining of FY2026	$ 327,392
FY2027	400,461
FY2028	408,471
FY2029	69,209
Total sublease receivable	1,205,533
Less: imputed interest	145,524
Present value of sublease income	$ 1,060,009

Leases - Schedule of Lease Payments (Details) - USD ($)

Mar. 31, 2026

Dec. 31, 2025

Weighted average remaining lease term:

Operating lease term

2 years 9 months 29 days

3 years 29 days

Weighted average discount rate:

Operating lease discount rate

7.54%

Operating lease right-of-use assets, net

Operating lease

$ 916,711

$ 987,988

Lease liabilities

Current portion of operating lease liabilities

361,546

353,648

Non-current portion of operating lease liabilities

695,153

781,216

Operating leases, total

$ 1,056,699

^[1]

$ 1,134,864

[1]	As of March 31, 2026, present value of future operating lease payments consisted of current portion of operating lease liabilities and non-current portion of operating lease liabilities, amounting to $361,546 and $695,153, respectively.

Equity

3 Months Ended

Mar. 31, 2026

Equity [Abstract]

Equity

Note 10 – Equity

Common Stock

On February 10, 2025, the Company entered into an At-The-Market Issuance Sales Agreement (the “ATM Agreement”) with Univest as the sales agent (the “February 2025 Offering”). Pursuant to the ATM Agreement, the Company may issue and sell from time to time, shares of its common stock having an aggregate offering price of not more than $10,000,000 through the sales agent or any of its sub-agent(s) or other designees, acting as sales agent. Up to the date the unaudited interim condensed consolidated financial statements were issued, the Company has not issued or sold any shares under the ATM Agreement.

On March 4, 2025, the Company entered into a securities purchase agreement (the “March 2025 Securities Purchase Agreement”) with certain investors for the sale of 1,115,600 shares of common stock at $0.896379 per share (the “March 2025 Offering”), generating net proceeds in the amount of $910,000, after deducting underwriter’s fees of $70,000, equal to seven percent (7%) of the aggregate gross proceeds raised in this Offering and reimbursement of $20,000 for the underwriter’s legal counsel and due diligence analysis expense. The Company used the proceeds from the offering for working capital purposes.

On May 2, 2025, the Company entered into a securities purchase agreement (the “May 2025 Securities Purchase Agreement”) with certain investors for the sale of 1,115,600 shares of common stock at approximately $0.524 per share and 9,380,582 pre-funded warrants (the “May 2025 Pre-Funded Warrants”) at approximately $0.523 per warrant (the “May 2025 Offering”). As of March 31, 2026, the Company received gross proceeds of approximately $4.5 million for subscription of 1,115,600 shares of its common stock and 7,468,536 pre-funded warrants. The offering remains ongoing and has not yet been fully completed. Transaction costs incurred through March 31, 2026 included underwriter’s fees of $314,343 and a $20,000 reimbursement for the underwriter’s legal counsel and due diligence expenses. The Company used the proceeds from the offering for working capital purposes.

On April 28, 2025, the Company entered into a software purchase agreement (the “Agreement”) with Gongzheng Xu and Qing Wang, who are unaffiliated with the Company at the time (collectively, the “GXQW”). Pursuant to the Agreement, the Company agreed to purchase and the GXQW agreed to sell all of GXQW’s right, title, and interest in and to the certain software (the “Chat Box”). The purchase price of the software shall be payable in the form of issuance of 2,444,295 shares of the Company’s common stock. On April 28, 2025, the Company issued 2,444,295 shares of its common stock to GXQW and the transaction was completed. The Company used the software to develop its AI business.

On September 8, 2025, the Company, Pallas and the Sellers executed the Share Exchange Agreement, pursuant to which, the Sellers wish to sell to the Acquirer, and the Acquirer wishes to purchase from the Sellers, 100% interest in and to the Target Shares. On September 29, 2025, in exchange for the Target Shares, the Company issued an aggregate of 39,189,344 shares of the Company’s common stock to such Sellers.

On October 24, 2025, the Company entered into securities purchase agreements (the “October 2025 Securities Purchase Agreement”) with certain accredited investor, pursuant to which the Company agreed to issue and sell, in a private placement (the “October 2025 Private Placement”), an aggregate of 1,333,334 shares of the Company’s common stock at a purchase price of $2.10 per share, for gross proceeds in the amount of $2,800,000. The Company received net proceeds of approximately $2.5 million after deducting underwriter’s fees of $196,000 and other offering costs of $60,000. The Company used the proceeds from the offering for working capital purposes.

As of March 31, 2026 and December 31, 2025, the total outstanding shares of the Company’s common stock were 60,759,711 and 57,318,111, respectively.

Warrants

Prefunded Warrants

In connection with the May 2025 Offering, the Company issued 7,468,536 shares of pre-funded warrants, which is exercisable immediately.

In January 2026, holders of 3,441,600 May 2025 Pre-Funded Warrants, exercised their options to purchase 3,441,600 shares of the Company’s common stock.

As of March 31, 2026 and December 31, 2025, 4,026,936 prefunded warrants were outstanding.

The summary of warrant activities for the three months ended March 31, 2026 were as follows:

	Warrants		Exercisable Into Number of		Weighted Average Exercise		Average Remaining Contractual
	Outstanding		Shares		Price		Life
December 31, 2025		8,729,201		8,527,813	$	45.79		2.23
Granted		-		-		-		-
Exercised		3,441,600		3,441,600		-		-
March 31, 2026 (unaudited)		5,287,601		5,086,213	$	45.82		1.99

The summary of warrant activities for the three months ended March 31, 2025 were as follows:

	Warrants		Exercisable Into Number of		Weighted Average Exercise		Average Remaining Contractual
	Outstanding		Shares		Price		Life
December 31, 2024		2,312,006		2,110,618	$	29.94		3.46
Granted		-		-		-		-
Exercised		-		-		-		-
March 31, 2025 (unaudited)		2,312,006		2,110,618	$	29.94		3.22

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
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-Name Accounting Standards Codification
-Section 50
-Paragraph 8A
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+ Details

Cover - shares	3 Months Ended
Cover - shares	Mar. 31, 2026	Apr. 10, 2026
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Amendment Flag	false
Document Period End Date	Mar. 31, 2026
Document Fiscal Year Focus	2026
Document Fiscal Period Focus	Q1
Entity Registrant Name	GD CULTURE GROUP LIMITED
Entity Central Index Key	0001641398
Entity File Number	001-37513
Entity Tax Identification Number	47-3709051
Entity Incorporation, State or Country Code	NV
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Address, Address Line One	111 Town Square Place
Entity Address, Address Line Two	Suite #1203
Entity Address, City or Town	Jersey City
Entity Address, State or Province	NJ
Entity Address, Postal Zip Code	07310
City Area Code	+1-347
Local Phone Number	2590292
Title of 12(b) Security	Common Stock, par value $0.0001
Trading Symbol	GDC
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		60,759,711

Related Party Balances and Transactions (Details) - USD ($)	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Dec. 31, 2025	Sep. 29, 2025
Related Party [Member]
Related Party Balances and Transactions [Line Items]
Other payables- related parties	$ 487,540		$ 165,016
Officers [Member]
Related Party Balances and Transactions [Line Items]
Compensation expenses	$ 37,500	$ 20,000
Sellers [Member]
Related Party Balances and Transactions [Line Items]
Equity interest, percentage	100.00%
Two Shareholders [Member]
Related Party Balances and Transactions [Line Items]
Shareholders owner percentage				12.86%

- 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
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+ Details

Subsequent Events

3 Months Ended

Mar. 31, 2026

Subsequent Events [Abstract]

Subsequent Events

Note 13 – Subsequent events

The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to April 10, 2026, which is the date that the unaudited interim condensed consolidated financial statements were available to be issued. Based on this review, other than described below, the Company did not identify any subsequent event that would have required adjustment or disclosure in the unaudited interim condensed consolidated financial statements.

Leases (Details) - USD ($)	3 Months Ended
Leases (Details) - USD ($)	Mar. 31, 2026	Mar. 31, 2025	Dec. 31, 2025
Leases [Abstract]
Lease liabilities- current	$ 361,546		$ 353,648
Lease liabilities- non-current	695,153		$ 781,216
Operating leases expenses	90,939	$ 123,492
Operating leases payments		164,656
Short-term lease expenses	101,958	46,737
Short-term lease payments	2,625	62,316
Sublease income	$ 97,826

Nature of Business and Organization (Tables)

3 Months Ended

Mar. 31, 2026

Nature of Business and Organization [Abstract]

Schedule of Consolidated Financial Statements Reflect the Activities of GDC

The accompanying unaudited interim condensed consolidated financial statements reflect the activities of GDC and each of the following entities:

Name	Background		Ownership
Citi Profit BVI	●	A British Virgin Island company Incorporated in April 2019	100% owned by the Company
Highlight HK	●	A Hong Kong company	100% owned by Citi Profit BVI
	●	Incorporated in November 2022
Highlight WFOE	●	A PRC limited liability company and deemed a wholly foreign owned enterprise (WFOE)	100% owned by Highlight HK
	●	Incorporated in January 2023
AI Catalysis	●	A Nevada company	100% owned by the Company
	●	Incorporated in May 2023
SH Xianzhui	●	A PRC limited liability company	73.3333% owned by Highlight WFOE
	●	Incorporated in August 2023
Pallas	●	A British Virgin Island company Incorporated in June 2025 and acquired on September 29, 2025	100% owned by the Company

Equipment, Net (Details) - USD ($)	3 Months Ended
Equipment, Net (Details) - USD ($)	Mar. 31, 2026	Mar. 31, 2025
Equipment, Net [Abstract]
Depreciation expense	$ 1,606	$ 1,077

Intangible Assets, Net - Schedule of Intangible Assets (Details) - USD ($)

Mar. 31, 2026

Dec. 31, 2025

Schedule of Intangible Assets [Line Items]

Subtotal

$ 10,878,615

Less: accumulated amortization

(2,483,833)

(2,184,403)

Accumulated impairment

(3,603,974)

Total

4,790,808

5,090,238

Software [Member]

Schedule of Intangible Assets [Line Items]

Subtotal

10,878,615

4,890,092

Purchase of Software [Member]

Schedule of Intangible Assets [Line Items]

Subtotal

^[1]

$ 5,988,523

[1]	On April 28, 2025, the Company purchased one software - Chat Box, by issuance of 2,444,295 shares of the Company’s common stock. Chat Box is an immersive chatbot platform centered on Al technology, specifically designed for otaku enthusiasts and interactive entertainment scenarios.

- 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

+ Details

Pay vs Performance Disclosure - USD ($)	3 Months Ended
Pay vs Performance Disclosure - USD ($)	Mar. 31, 2026	Mar. 31, 2025
Pay vs Performance Disclosure
Net Income (Loss)	$ (164,065,976)	$ (977,510)

- Definition

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

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+ Details

Leases (Tables)

3 Months Ended

Mar. 31, 2026

Leases [Abstract]

Schedule of Lease Payments

	March 31, 2026			December 31, 2025
	(unaudited)
Weighted average remaining lease term:
Operating lease		2.83 years			3.08 years

Weighted average discount rate:
Operating lease		7.54	%		7.54	%

The balances for the operating leases where the Company is the lessee are presented as follows within the unaudited interim condensed consolidated balance sheets:

	March 31, 2026		December 31, 2025
	(unaudited)
Operating lease right-of-use assets, net
Operating lease	$	916,711	$	987,988

Lease liabilities
Current portion of operating lease liabilities		361,546		353,648
Non-current portion of operating lease liabilities		695,153		781,216
	$	1,056,699	$	1,134,864

Schedule of Future Lease Payments Under Operating Leases

Future lease payments under operating leases as of March 31, 2026 were as follows:

	Operating Leases
Remaining of FY2026	$	325,747
FY2027		401,127
FY2028		409,149
FY2029		34,605
Total lease payments	$	1,170,628
Less: imputed interest		113,929
Present value of lease liabilities ⁽¹⁾	$	1,056,699

(1)	As of March 31, 2026, present value of future operating lease payments consisted of current portion of operating lease liabilities and non-current portion of operating lease liabilities, amounting to $361,546 and $695,153, respectively.

Schedule of Sublease Income Payments Under Operating Leases

Future sublease income under operating leases as of March 31, 2026 were as follows:

	Operating Leases
Remaining of FY2026		327,392
FY2027		400,461
FY2028		408,471
FY2029		69,209
Total sublease receivable	$	1,205,533
Less: imputed interest		145,524
Present value of sublease income	$	1,060,009

Intangible Assets, Net

3 Months Ended

Mar. 31, 2026

Intangible Assets, Net [Abstract]

Intangible Assets, net

Note 6 – Intangible Assets, net

Intangible assets consisted of the following as of March 31, 2026 and December 31, 2025:

	March 31, 2026			December 31, 2025
	(unaudited)
Software	$	10,878,615		$	4,890,092
Add: purchase of software*		-			5,988,523
Subtotal		10,878,615			10,878,615
Less: accumulated amortization		(2,483,833	)		(2,184,403	)
Accumulated impairment		(3,603,974	)		(3,603,974	)
Total	$	4,790,808		$	5,090,238

On April 28, 2025, the Company purchased one software - Chat Box, by issuance of 2,444,295 shares of the Company’s common stock. Chat Box is an immersive chatbot platform centered on Al technology, specifically designed for otaku enthusiasts and interactive entertainment scenarios.

Amortization expense for the three months ended March 31, 2026 and 2025 was $299,430 and $62,400, respectively.

As of March 31, 2026, the net book value of software copyrights was $4,790,808, after deducting accumulated amortization of $2,483,833 and accumulated impairment of $3,603,974. No impairment losses were recorded for the three months ended March 31, 2026 and 2025.

Future amortization of intangible assets is as follows:

	Amortization
Remaining of FY2026	$	898,278
FY2027		1,197,708
FY2028		1,197,708
FY2029		1,197,708
FY2030		299,406
Total future amortization of intangible assets	$	4,790,808

Leases - Schedule of Future Lease Payments Under Operating Leases (Details) - USD ($)

Mar. 31, 2026

Dec. 31, 2025

Schedule Of Future Lease Payments Under Operating Leases [Abstract]

$ 325,747

401,127

409,149

34,605

1,170,628

Less: imputed interest

113,929

Present value of lease liabilities

$ 1,056,699

^[1]

$ 1,134,864

[1]	As of March 31, 2026, present value of future operating lease payments consisted of current portion of operating lease liabilities and non-current portion of operating lease liabilities, amounting to $361,546 and $695,153, respectively.

Equity (Details) - USD ($)							3 Months Ended
Equity (Details) - USD ($)	Oct. 24, 2025	Sep. 29, 2025	May 02, 2025	Apr. 28, 2025	Mar. 04, 2025	Feb. 10, 2025	Mar. 31, 2026	Jan. 31, 2026	Dec. 31, 2025	Sep. 08, 2025	May 31, 2025
Equity [Line Items]
Number of shares issued	1,333,334			2,444,295
Price per share (in Dollars per share)	$ 2.1
Offering expenses payable (in Dollars)	$ 60,000
Net proceed from common stock. (in Dollars)	2,500,000
Cash fee (in Dollars)	196,000
Percentage of Gross Proceed					7.00%
Underwriter’s fees (in Dollars)					$ 20,000
Warrant issuance price per share (in Dollars per share)			$ 0.523
Proceeds received (in Dollars)	$ 2,800,000
Received transaction costs (in Dollars)							$ 314,343
Analysis expense (in Dollars)							$ 20,000
Percentage of interest										100.00%
Shares of issued		39,189,344
Common stock, shares outstanding							60,759,711		57,318,111
Pre-Funded Warrants [Member]
Equity [Line Items]
Number of shares issued			9,380,582
Warrants exercised							4,026,936
Prefunded warrant							4,026,936	3,441,600	4,026,936
GXQW [Member]
Equity [Line Items]
Number of shares issued				2,444,295
Common Stock [Member]
Equity [Line Items]
Subscription of shares							1,115,600
Common Stock [Member] \| Pre-Funded Warrants [Member]
Equity [Line Items]
Proceeds received (in Dollars)							$ 4,500,000
Prefunded warrant											3,441,600
Reverse Stock Split [Member]
Equity [Line Items]
Common stock, shares outstanding							60,759,711		57,318,111
February 2025 Offering [Member]
Equity [Line Items]
Offering expenses payable (in Dollars)						$ 10,000,000
March 2025 Securities Purchase Agreement [Member]
Equity [Line Items]
Number of shares issued			1,115,600		1,115,600
Price per share (in Dollars per share)			$ 0.524		$ 0.896379
Net proceed from common stock. (in Dollars)					$ 910,000
May 2025 Prefunded Warrants [Member]
Equity [Line Items]
Prefunded warrant											7,468,536
May 2025 Prefunded Warrants [Member] \| Pre-Funded Warrants [Member]
Equity [Line Items]
Warrants exercised							7,468,536
IPO [Member]
Equity [Line Items]
Cash fee (in Dollars)					$ 70,000

Equity - Schedule of Warrant Activities (Details) - Warrant [Member] - $ / shares					3 Months Ended
	Mar. 31, 2026	Dec. 31, 2025	Mar. 31, 2025	Dec. 31, 2024	Mar. 31, 2026	Mar. 31, 2025
Schedule of Warrant Activities [Line Items]
Warrants Outstanding, Granted
Exercisable Into Number of Shares, Granted
Weighted Average Exercise Price, Granted (in Dollars per share)
Average Remaining Contractual Life, Granted
Warrants Outstanding, Exercised					3,441,600
Exercisable Into Number of Shares, Exercised					3,441,600
Weighted Average Exercise Price, Exercised (in Dollars per share)
Average Remaining Contractual Life, Exercised
Warrants Outstanding, Ending Balance	5,287,601	8,729,201	2,312,006	2,312,006	5,287,601	2,312,006
Exercisable Into Number of Shares, Ending Balance	5,086,213	8,527,813	2,110,618	2,110,618	5,086,213	2,110,618
Weighted Average Exercise Price, Ending Balance (in Dollars per share)	$ 45.82	$ 45.79	$ 29.94	$ 29.94	$ 45.82	$ 29.94
Average Remaining Contractual Life, Ending Balance	1 year 11 months 26 days	2 years 2 months 23 days	3 years 2 months 19 days	3 years 5 months 15 days

Consolidated Balance Sheets - USD ($)	Mar. 31, 2026	Dec. 31, 2025
CURRENT ASSETS
Cash and cash equivalents	$ 16,805	$ 456,041
Other receivables, net	32,609	41,803
Prepayments	84,934	331,588
Digital assets - current	72,310
Total current assets	206,658	829,432
EQUIPMENT, NET	1,871	3,477
RIGHT-OF-USE ASSETS, NET	916,711	987,988
OTHER ASSETS
Intangible assets, net	4,790,808	5,090,238
Other assets	250,740	250,740
Digital assets	500,541,371	662,996,878
Total other assets	505,582,919	668,337,856
Total assets	506,708,159	670,158,753
CURRENT LIABILITIES
Other payables and accrued liabilities	857,310	507,745
Lease liabilities - current	361,546	353,648
Income tax payable	207,554	187,995
Total current liabilities	1,913,950	1,214,404
OTHER LIABILITIES
Lease liabilities – non-current	695,153	781,216
Deferred tax liabilities	21,146	20,988
Total other liabilities	716,299	802,204
Total liabilities	2,630,249	2,016,608
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS’ EQUITY
Preferred stock, $0.0001 par value, 1,000,000,000 shares authorized, no shares issued and outstanding as of March 31, 2026 and December 31, 2025
Common stock, $0.0001 par value, 10,000,000,000 shares authorized, 60,759,711 and 57,318,111 shares issued and outstanding as of March 31, 2026 and December 31, 2025, respectively	6,076	5,732
Additional paid-in capital	937,771,930	937,770,530
Accumulated deficit	(434,137,058)	(270,071,082)
Accumulated other comprehensive income	152,637	152,627
Total GD Culture Group Limited shareholders’ equity	503,793,585	667,857,807
Noncontrolling interest	284,325	284,338
Total shareholders’ equity	504,077,910	668,142,145
Total liabilities and shareholders’ equity	506,708,159	670,158,753
Related Party
CURRENT LIABILITIES
Other payables - related parties	$ 487,540	$ 165,016

Unaudited Interim Condensed Consolidated Statements of Operations and Comprehensive Loss - USD ($)	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
OPERATING EXPENSES
General and administrative expenses	$ (1,346,804)	$ (937,877)
Research and development expenses	(303,000)
TOTAL OPERATING EXPENSES	(1,649,804)	(937,877)
LOSS FROM OPERATIONS	(1,649,804)	(937,877)
OTHER (EXPENSE) INCOME
Interest income		2,118
Unrealized loss on fair value changes of digital assets	(162,483,197)
Sublease rental income	97,826
TOTAL (EXPENSE) INCOME	(162,385,371)	2,118
LOSS BEFORE INCOME TAXES	(164,035,175)	(935,759)
LESS: INCOME TAX EXPENSES	(30,818)	(41,751)
NET LOSS	(164,065,993)	(977,510)
Net loss attributable to noncontrolling interest	(17)
Net loss attributable to shareholders of common stock	(164,065,976)	(977,510)
OTHER COMPREHENSIVE INCOME
- Foreign currency translation adjustment	14	6
OTHER COMPREHENSIVE INCOME, net of tax	14	6
COMPREHENSIVE LOSS, net of tax	(164,065,979)	(977,504)
Comprehensive (loss) income attributable to noncontrolling interest	(13)	2
Comprehensive loss attributable to shareholders of common stock	$ (164,065,966)	$ (977,506)
WEIGHTED AVERAGE NUMBER OF COMMON STOCKS
Basic (in Shares)	64,786,647	11,514,370
Diluted (in Shares)	64,786,647	11,514,370
Loss per share available to common shareholders
Basic (in Dollars per share)	$ (2.53)	$ (0.08)
Diluted (in Dollars per share)	$ (2.53)	$ (0.08)

Leases

3 Months Ended

Mar. 31, 2026

Leases [Abstract]

Leases

Note 9– Leases

Leases are classified as operating leases or finance leases in accordance with ASC 842 Leases. The Company’s operating leases mainly related to the rights to use building and office facilities. For leases with terms greater than 12 months, the Company records the related asset and liability at the present value of lease payments over the term. Certain leases include rental escalation clauses, renewal options and/or termination options, which are factored into the Company’s determination of lease payments when appropriate.

	March 31, 2026			December 31, 2025
	(unaudited)
Weighted average remaining lease term:
Operating lease		2.83 years			3.08 years

Weighted average discount rate:
Operating lease		7.54	%		7.54	%

The balances for the operating leases where the Company is the lessee are presented as follows within the unaudited interim condensed consolidated balance sheets:

	March 31, 2026		December 31, 2025
	(unaudited)
Operating lease right-of-use assets, net
Operating lease	$	916,711	$	987,988

Lease liabilities
Current portion of operating lease liabilities		361,546		353,648
Non-current portion of operating lease liabilities		695,153		781,216
	$	1,056,699	$	1,134,864

Future lease payments under operating leases as of March 31, 2026 were as follows:

	Operating Leases
Remaining of FY2026	$	325,747
FY2027		401,127
FY2028		409,149
FY2029		34,605
Total lease payments	$	1,170,628
Less: imputed interest		113,929
Present value of lease liabilities ⁽¹⁾	$	1,056,699

(1)	As of March 31, 2026, present value of future operating lease payments consisted of current portion of operating lease liabilities and non-current portion of operating lease liabilities, amounting to $361,546 and $695,153, respectively.

Lease expense for all the Company’s operating leases for the three months ended March 31, 2026 and 2025 were $90,939 and $123,492, respectively. Lease payments for all the Company’s operating leases for the three months ended March 31, 2026 and 2025 were $nil and $164,656, respectively.

For the three months ended March 31, 2026, the Company incurred $101,958 short-term lease expenses and the short-term lease payments were $2,625. For the three months ended March 31, 2025, the Company incurred $46,737 short-term lease expenses and the short-term lease payments were $62,316.

Effective from December 1, 2025, the Company subleased partial of the lease office space to a third party for the remaining of the head lease term. Since the Company has not been relieved as the primary obligor of the head lease, the Company cannot net the sublease income against its lease payment to calculate the lease liability and right-of-use (“ROU”) asset. The Company records sub-lease income over the term of the subleases on a straight-line basis.

Future sublease income under operating leases as of March 31, 2026 were as follows:

	Operating Leases
Remaining of FY2026		327,392
FY2027		400,461
FY2028		408,471
FY2029		69,209
Total sublease receivable	$	1,205,533
Less: imputed interest		145,524
Present value of sublease income	$	1,060,009

For the three months ended March 31, 2026 and 2025, the Company recorded sublease income of $97,826 and $nil respectively, as other income on the accompanying unaudited interim condensed consolidated statements of operations and comprehensive loss.

Other Payables and Accrued Liabilities

3 Months Ended

Mar. 31, 2026

Other Payables and Accrued Liabilities [Abstract]

Other Payables and Accrued Liabilities

Note 7 – Other Payables and Accrued Liabilities

Other payables and accrued liabilities consisted of the following as of March 31, 2026 and December 31, 2025:

	March 31,		December 31,
	2026		2025
	(unaudited)
Professional service fee	$	633,953	$	345,570
Payroll		120,152		57,226
Advance from an investor ⁽¹⁾		3,027		4,771
Amounts due to a shareholder ⁽²⁾		100,000		100,000
Others		178		178
Total	$	857,310	$	507,745

(1)	Includes advance from one of the warrant shareholders for the exercise of prefunded warrants.

(2)

Accounting Policies, by Policy (Policies)

3 Months Ended

Mar. 31, 2026

Summary of Significant Accounting Policies [Abstract]

Basis of Presentation

Basis of Presentation

Principles of Consolidation

Principles of Consolidation

Use of Estimates and Assumptions

Use of Estimates and Assumptions

Cash and Cash Equivalents

Cash and Cash Equivalents

As of March 31, 2026 and December 31, 2025, the Company did not have any cash equivalents. All cash were unrestricted as to withdrawal and use and were demand deposits placed with commercial banks.

Prepayments

Prepayments

Equipment

Equipment

		Useful Life		Estimated Residual Value
Office equipment and furniture		5 years			5	%

Intangible Assets

Intangible Assets

		Useful Life
Software copyrights		5 years

Lease

Lease

The Company evaluates the carrying value of ROU assets if there are indicators of impairment and reviews the recoverability of the related asset group.

Impairment for Long-lived Assets

Impairment for Long-lived Assets

Digital Assets

Digital Assets

Assets Acquisition

Assets Acquisition

Fair Value Measurement

Fair Value Measurement

●

Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.

●

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

As of March 31, 2026 and December 31, 2025, the carrying values of cash, other receivables and other payables approximate their fair values due to the short-term nature of the instruments.

General and Administrative Expenses

General and Administrative Expenses

General and administrative expenses mainly consist of (i) staff cost, rental and depreciation related to general and administrative personnel, (ii) professional expenses.

Research and Development Expenses

Research and Development Expenses

Research and development expenses mainly consist of outsourced research and development expenses. Research and development expenses are expensed as incurred.

Income Taxes

Income Taxes

Interest

Interest

Interest income is mainly generated from bank deposits and other interest earning financial assets and is recognized on an accrual basis using the effective interest method.

Net Loss per Common Stock

Net Loss per Common Stock

Comprehensive Loss

Comprehensive Loss

Recently Accounting Pronouncements

Recently Accounting Pronouncements

Fair Value of Financial Instruments (Details)	3 Months Ended
Fair Value of Financial Instruments (Details)	Mar. 31, 2026 USD ($) BITCOIN	Mar. 31, 2025 USD ($)	Dec. 31, 2025 USD ($)
Fair Value of Financial Instruments [Line Items]
Digital assets units (in Bitcoin) \| BITCOIN	7,500
Cost of digital asset	$ 842,000,000
Fair value	500,541,371		$ 662,996,878
Recognized net loss	(162,483,197)
Disposal of digital assets
Bitcoin [Member]
Fair Value of Financial Instruments [Line Items]
Cost of digital asset	$ 100,000
Acquisition of Pallas [Member]
Fair Value of Financial Instruments [Line Items]
Units of Bitcoin	1.08

Nature of Business and Organization - Schedule of Consolidated Financial Statements Reflect the Activities of GDC (Details)	3 Months Ended
	Mar. 31, 2026
Citi Profit BVI [Member]
Schedule of Consolidated Financial Statements Reflect the Activities of GDC [Line Items]
Background	A British Virgin Island company Incorporated in April 2019
Ownership	100.00%
Highlight HK [Member]
Schedule of Consolidated Financial Statements Reflect the Activities of GDC [Line Items]
Background	A Hong Kong company
Ownership	100.00%
Highlight HK One [Member]
Schedule of Consolidated Financial Statements Reflect the Activities of GDC [Line Items]
Background	Incorporated in November 2022
Highlight WFOE [Member]
Schedule of Consolidated Financial Statements Reflect the Activities of GDC [Line Items]
Background	A PRC limited liability company and deemed a wholly foreign owned enterprise (WFOE)
Ownership	100.00%
Highlight WFOE One [Member]
Schedule of Consolidated Financial Statements Reflect the Activities of GDC [Line Items]
Background	Incorporated in January 2023
AI Catalysis [Member]
Schedule of Consolidated Financial Statements Reflect the Activities of GDC [Line Items]
Background	A Nevada company
Ownership	100.00%
AI Catalysis One [Member]
Schedule of Consolidated Financial Statements Reflect the Activities of GDC [Line Items]
Background	Incorporated in May 2023
SH Xianzhui [Member]
Schedule of Consolidated Financial Statements Reflect the Activities of GDC [Line Items]
Background	A PRC limited liability company
Ownership	73.3333%
SH Xianzhui One [Member]
Schedule of Consolidated Financial Statements Reflect the Activities of GDC [Line Items]
Background	Incorporated in August 2023
Pallas [Member]
Schedule of Consolidated Financial Statements Reflect the Activities of GDC [Line Items]
Background	A British Virgin Island company
Ownership	100.00%
Pallas One [Member]
Schedule of Consolidated Financial Statements Reflect the Activities of GDC [Line Items]
Background	Incorporated in June 2025 and acquired on September 29, 2025

Equipment, Net

3 Months Ended

Mar. 31, 2026

Equipment, Net [Abstract]

Equipment, Net

Note 5 – Equipment, net

Equipment, net consisted of the following as of March 31, 2026 and December 31, 2025:

	March 31, 2026			December 31, 2025
	(unaudited)
Office equipment and furniture	$	14,190		$	14,190
Subtotal		14,190			14,190
Less: accumulated depreciation		(12,319	)		(10,713	)
Total	$	1,871		$	3,477

Depreciation expense for the three months ended March 31, 2026 and 2025 amounted to $1,606 and $1,077, respectively.

Nature of Business and Organization

3 Months Ended

Mar. 31, 2026

Nature of Business and Organization [Abstract]

Nature of Business and Organization

Note 1 – Nature of Business and Organization

GD Culture Group Limited (“GDC” or the “Company”), formerly known as Code Chain New Continent Limited, is a Nevada corporation and a holding company. The Company currently conducts its operations through the Company and its subsidiary, AI Catalysis Corp. (“AI Catalysis”). Historically, the Company’s business focused on artificial intelligence-driven digital human creation and customization as well as live streaming and e-commerce activities. The Company has recently begun adjusting its strategic direction and has been scaling back certain artificial intelligence-related initiatives while evaluating new opportunities to utilize its existing artificial intelligence and virtual content generation technologies. As part of this strategic transition, the Company is expanding into the interactive reading and narrative entertainment market. The Company’s subsidiaries, Citi Profit Investment Holding Limited (“Citi Profit BVI”), Highlights Culture Holding Co., Limited (“Highlight HK”), Shanghai Highlight Entertainment Co., Ltd. (“Highlight WFOE”) are holding companies with no material operations. The Company’s subsidiary, Shanghai Xianzhui Technology Co., Ltd. (“SH Xianzhui”), previously engaged in marketing-related services but does not currently conduct business operations and has no material operating activities.

SH Xianzhui was incorporated by Highlight WFOE and two other shareholders on August 10, 2023. SH Xianzhui is principally engaged in the provision of social media marketing agency service. Highlight WFOE initially owned 60% of the total equity interest of SH Xianzhui. On October 27, 2023, the Company entered into an equity purchase agreement with Highlight WFOE and Beijing Hehe Property Management Co., Ltd. (“Beijing Hehe”), which was amended on November 10, 2023 (such equity purchase agreement, as amended, the “Agreement” for purpose of this section “Investment in JV”), pursuant to which the Highlight WFOE agreed to purchase 13.3333% of the equity interest in SH Xianzhui from Beijing Hehe and the Company agreed to issue 400,000 shares of common stock of the Company, valued at $2.7820 per share, the average closing bid price of the common stock of GDC as of the five trading days immediately preceding the date of the Agreement, to Beijing Hehe or its assigns. On January 11, 2024, the Company issued the 400,000 shares of its common stock, at the price of $2.5 per share, to Beijing Hehe and the transaction was completed. As of March 31, 2026, the Company owns 73.3333% of the total equity interest of SH Xianzhui.

AI Catalysis is a Nevada corporation, incorporated on May 18, 2023. AI Catalysis is expected to bridge the realms of the internet, media, and artificial intelligence (“AI”) technologies. Positioned at the crossroads of traditional and streaming media, AI Catalysis plans to elevate the experience of media with AI-based interactive and smart content, aiming to transform the whole media landscape.

Acquisition of Pallas

On September 8, 2025, the Company (the “Acquirer”), Pallas Capital Holding Ltd, a British Virgin Islands company incorporated on June 30, 2025 (“Pallas” or the “Target”), and the shareholders of the Target (each a “Seller” and collectively, the “Sellers”) executed an agreement and plan of securities exchange (the “Share Exchange Agreement”, and the transactions contemplated thereby, collectively, the “Pallas Transaction”), pursuant to which, the Sellers wish to sell to the Acquirer, and the Acquirer wishes to purchase from the Sellers, 100% interest in and to the ordinary shares of the Target (the “Target Shares”). In exchange for the Target Shares, the Acquirer shall issue an aggregate of 39,189,344 shares of the Company’s common stock (the “GDC Shares”) to such Sellers. On September 29, 2025, the Sellers transferred to Acquirer 10,000 shares of Target Shares, being all of the issued and outstanding ordinary shares of the Target, and received in exchange certificates representing the 39,189,344 GDC Shares. Thereafter, Pallas became a wholly-owned subsidiary of the Company.

Pallas was established for the primary purpose of holding digital assets as a long-term reserve, with the objective of achieving potential appreciation in value. As of March 31, 2026, Pallas held 7,500 units of Bitcoin.

Two shareholders of the Company, who beneficially own 12.86%, in the aggregate, of the outstanding shares of common stock of the Company, immediately before the execution of the Pallas Transaction, also serve as the directors and share voting and dispositive power over the shares issued by the Target. Accordingly, the Transaction constitutes a related party transaction for the Company pursuant to Item 404 of Regulation S-K.

Referring to Financial Accounting Standards Board (“FASB”) ASC Topic 805-10-55-5, the Company applied two steps (including step 1, screen test and step 2, evaluation of process and input) in evaluating whether the acquisition was an asset acquisition or a business combination. Pallas had no operations except for holding Bitcoin as a reserve, and substantially all of the fair value of the gross assets acquired is concentrated in its Bitcoin. Therefore, the Company decided that Pallas cannot constitute a business and such Pallas Transaction should be accounted for as an asset acquisition. The purchase consideration is measured based on the fair value of the Company’s common stock issued and the consideration is further allocated to the value of the asset acquired in the transaction. Given the related party nature of the Pallas Transaction and the fact that the acquired digital assets are highly liquid and have observable market prices, which indicated that the fair value of the assets acquired is far higher than the fair value of the common stock issued, management concluded that the such Pallas transaction indicated a capital contribution from the shareholders. Accordingly, the excess of the fair value of the digital assets acquired over the fair value of the common stock issued should be recorded as an increase in additional paid-in capital and the value of the assets acquired, which was concurrently with the determination of the value of the assets acquired under asset acquisition.

Subsidiaries of the Company

The accompanying unaudited interim condensed consolidated financial statements reflect the activities of GDC and each of the following entities:

Name	Background		Ownership
Citi Profit BVI	●	A British Virgin Island company Incorporated in April 2019	100% owned by the Company
Highlight HK	●	A Hong Kong company	100% owned by Citi Profit BVI
	●	Incorporated in November 2022
Highlight WFOE	●	A PRC limited liability company and deemed a wholly foreign owned enterprise (WFOE)	100% owned by Highlight HK
	●	Incorporated in January 2023
AI Catalysis	●	A Nevada company	100% owned by the Company
	●	Incorporated in May 2023
SH Xianzhui	●	A PRC limited liability company	73.3333% owned by Highlight WFOE
	●	Incorporated in August 2023
Pallas	●	A British Virgin Island company Incorporated in June 2025 and acquired on September 29, 2025	100% owned by the Company

The Company has recently begun adjusting its strategic direction and has been scaling back certain artificial intelligence-related initiatives while evaluating new opportunities to utilize its existing artificial intelligence and virtual content generation technologies. As part of this strategic transition, the Company is working on the development of a mobile and web platform for interactive fiction—story experiences where readers make choices that branch the plot and lead to multiple endings.

Liquidity and Capital Resources

As of March 31, 2026, the Company had $16,805 in its operating bank accounts and working capital deficit of approximately $1.7 million. From January 2026 to the date the unaudited interim condensed consolidated financial statements were available to be issued, Mr. Xiaojian Wang, the Chief Executive Officer of the Company (“CEO”), made advances of $310,000 to the Company through a loan agreement, these advances are non-interest bearing and due on demand.

In March 2026, the CEO executed a Letter of Support in which he agreed to provide continuing financial support to the Company for a period of at least 12 months from the issuance date of the Company’s unaudited interim condensed consolidated financial statements for the three months ended March 31, 2026.

The Company expects to continue incurring significant operating cash outflows to support its operations. Additional financing may be required to sustain the business. Management will make its best efforts to secure the necessary funding to support the Company’s operations.

The Company evaluated its ability to continue as a going concern in accordance with ASC Subtopic 205-40, Presentation of Financial Statements—Going Concern, which requires management to assess whether there is substantial doubt about the Company’s ability to continue as a going concern within one year after the date the financial statements are issued. The management assessed its liquidity position and concluded that the Company will have sufficient liquidity to meet its obligations as they become due for at least the next twelve months from the date the unaudited interim condensed consolidated financial statements are issued.

Unaudited Interim Condensed Consolidated Statements of Cash Flows - USD ($)	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (164,065,993)	$ (977,510)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation of equipment	1,606	1,077
Amortization of intangible assets	299,430	62,400
Amortization of right-of-use assets	71,277	112,540
Unrealized loss on fair value changes of digital assets	162,483,197
Deferred income tax	158	(83,956)
Changes in operating assets and liabilities
Other receivables	9,194
Prepayments	246,654	(15,579)
Other payables and accrued liabilities	351,309	48,718
Lease liabilities	(78,165)	(124,715)
Taxes payable	19,559	125,707
Other payables - related parties	12,524	20,010
Net cash used in operating activities	(649,250)	(831,308)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of digital assets	(100,000)
Net cash used in investing activities	(100,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of common stock		910,000
Proceeds from related party loans	310,000	50,000
Proceeds from shareholder loan		100,000
Repayments to a related party		(200,000)
Net cash provided by financing activities	310,000	860,000
EFFECT OF EXCHANGE RATE CHANGE ON CASH AND CASH EQUIVALENTS	14	6
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(439,236)	28,698
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	456,041	22,538
CASH AND CASH EQUIVALENTS, END OF PERIOD	16,805	51,236
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for income tax	11,101
Cash paid for interest
NON-CASH TRANSACTIONS OF INVESTING AND FINANCING ACTIVITIES
Exercise of May 2025 pre-funded warrants	$ 1,744

Consolidated Balance Sheets (Parentheticals) - $ / shares	Mar. 31, 2026	Dec. 31, 2025
Statement of Financial Position [Abstract]
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized (in Shares)	1,000,000,000	1,000,000,000
Preferred stock, shares issued (in Shares)
Preferred stock, shares outstanding (in Shares)
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in Shares)	10,000,000,000	10,000,000,000
Common stock, shares issued (in Shares)	60,759,711	57,318,111
Common stock, shares outstanding (in Shares)	60,759,711	57,318,111

Intangible Assets, Net (Tables)

3 Months Ended

Mar. 31, 2026

Intangible Assets, Net [Abstract]

Schedule of Intangible Assets

Intangible assets consisted of the following as of March 31, 2026 and December 31, 2025:

	March 31, 2026			December 31, 2025
	(unaudited)
Software	$	10,878,615		$	4,890,092
Add: purchase of software*		-			5,988,523
Subtotal		10,878,615			10,878,615
Less: accumulated amortization		(2,483,833	)		(2,184,403	)
Accumulated impairment		(3,603,974	)		(3,603,974	)
Total	$	4,790,808		$	5,090,238

Schedule of Future Amortization of Intangible Assets

Future amortization of intangible assets is as follows:

	Amortization
Remaining of FY2026	$	898,278
FY2027		1,197,708
FY2028		1,197,708
FY2029		1,197,708
FY2030		299,406
Total future amortization of intangible assets	$	4,790,808

Prepayments (Tables)

3 Months Ended

Mar. 31, 2026

Prepayments [Abstract]

Schedule of Prepayments

Prepayments consisted of the following as of March 31, 2026 and December 31, 2025:

	March 31, 2026		December 31, 2025
	(unaudited)
Prepayments of operating lease	$	11,842	$	45,325
Prepaid research and development fee*		-		195,000
Prepaid car rental		-		75,648
Nasdaq listing fee		64,875		-
Other prepayments		8,217		15,615
Total prepayments	$	84,934	$	331,588

Segment Reporting

3 Months Ended

Mar. 31, 2026

Segment Reporting [Abstract]

Segment Reporting

Note 12 – Segment Reporting

In November 2023, the FASB issued ASU 2023-07 Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures (“ASU 2023-07”), which improved the reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses enabling investors to better understand an entity’s overall performance and assess potential future cash flows. ASU 2023-07 requires entities with a single reportable segment to provide all the disclosures required by the amendments in ASU 2023-07 and all existing segment disclosures in Segment Reporting (Topic 280). ASU 2023-07 is effective for annual periods on January 1, 2024, and periods beginning on January 1, 2025. The Company adopted this standard for its 2024 annual financial statements and applied this standard retrospectively for all prior periods presented in the financial statements. ASU 2023-07 has no material impact on the Group’s unaudited interim condensed consolidated financial statements.

The Company operates and manages its business as a single segment and has one operating and reportable segment, Virtual Content Production. The Company’s Chief Executive Officer is the chief operating decision-maker (“CODM”). When making decisions about allocating resources and assessing the performance of the Company as a whole, CODM reviews operating metrics and unaudited interim condensed consolidated financial statements.

The Company concluded that consolidated net income (loss) reported in the unaudited interim condensed consolidated statements of operations and comprehensive income (loss) is the measure of segment profitability, and consolidated total assets reported in the unaudited interim condensed consolidated balance sheets is the measure of segment assets. The CODM refers to consolidated operating results and financial condition when addressing strategic and operational matters and allocating resources. Significant expense categories regularly provided to and reviewed by the CODM are those presented in the unaudited interim condensed consolidated statements of operations and comprehensive income (loss). As substantially all of the Company’s long-lived assets are located in the United States, and substantially all of the Company’s expenses are derived from within the United States, no geographical segments are presented.

- 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Equipment, Net (Tables)

3 Months Ended

Mar. 31, 2026

Equipment, Net [Abstract]

Schedule of Equipment, Net

Equipment, net consisted of the following as of March 31, 2026 and December 31, 2025:

	March 31, 2026			December 31, 2025
	(unaudited)
Office equipment and furniture	$	14,190		$	14,190
Subtotal		14,190			14,190
Less: accumulated depreciation		(12,319	)		(10,713	)
Total	$	1,871		$	3,477

Unaudited Interim Condensed Consolidated Statements of Changes in Shareholders’ Equity (Deficit) - USD ($)	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Income	Total GD Culture Group Limited Shareholders’ Equity	Non controlling Interest	Total
Balance at Dec. 31, 2024	$ 1,117	$ 82,758,975	$ (83,194,386)	$ 152,585	$ (281,709)	$ 284,352	$ 2,643
Balance (in Shares) at Dec. 31, 2024	11,167,294
Net loss			(977,510)		(977,510)		(977,510)
Issuance of common stock for cash	$ 111	909,889			910,000		910,000
Issuance of common stock for cash (in Shares)	1,115,600
Foreign currency translation				4	4	2	6
Balance at Mar. 31, 2025	$ 1,228	83,668,864	(84,171,896)	152,589	(349,215)	284,354	(64,861)
Balance (in Shares) at Mar. 31, 2025	12,282,894
Balance at Dec. 31, 2025	$ 5,732	937,770,530	(270,071,082)	152,627	667,857,807	284,338	668,142,145
Balance (in Shares) at Dec. 31, 2025	57,318,111
Net loss			(164,065,976)		(164,065,976)	(17)	(164,065,993)
Exercise of May 2025 prefunded warrants	$ 344	1,400			1,744		1,744
Exercise of May 2025 prefunded warrants (in Shares)	3,441,600
Foreign currency translation				10	10	4	14
Balance at Mar. 31, 2026	$ 6,076	$ 937,771,930	$ (434,137,058)	$ 152,637	$ 503,793,585	$ 284,325	$ 504,077,910
Balance (in Shares) at Mar. 31, 2026	60,759,711

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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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 and noncontrolling interest. Excludes temporary equity.

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+ Details

Nature of Business and Organization (Details)						3 Months Ended
Nature of Business and Organization (Details)	Oct. 24, 2025 shares	Sep. 29, 2025 shares	Sep. 08, 2025 shares	Apr. 28, 2025 shares	Jan. 11, 2024 $ / shares shares	Mar. 31, 2026 USD ($) BITCOIN $ / shares shares	Jan. 31, 2026 USD ($)	Dec. 31, 2025 USD ($)
Nature of Business and Organization [Line Items]
Shares issued (in Shares)	1,333,334			2,444,295
Received in exchange shares (in Shares)		39,189,344
Number of bitcoin (in Bitcoin) \| BITCOIN						7,500
Operating bank accounts \| $						$ 16,805		$ 456,041
Pallas [Member]
Nature of Business and Organization [Line Items]
Number of bitcoin (in Bitcoin) \| BITCOIN						7,500
Operating Bank Accounts [Member]
Nature of Business and Organization [Line Items]
Operating bank accounts \| $						$ 16,805
Working capital deficit \| $						$ 1,700,000
SH Xianzhui [Member]
Nature of Business and Organization [Line Items]
Equity interest percentage						73.3333%
SH Xianzhui [Member] \| Chief Executive Officer
Nature of Business and Organization [Line Items]
Aggregated loan amount \| $							$ 310,000
TMSR HK [Member]
Nature of Business and Organization [Line Items]
Equity interest percentage						13.3333%
Acquisition of Pallas [Member]
Nature of Business and Organization [Line Items]
Equity interest percentage			100.00%
Shares issued (in Shares)		10,000
Aggregate shares (in Shares)			39,189,344
Received in exchange shares (in Shares)		39,189,344
WFOE [Member] \| SH Xianzhui [Member]
Nature of Business and Organization [Line Items]
Equity interest percentage						60.00%
Common Stock [Member] \| Beijing Hehe [Member]
Nature of Business and Organization [Line Items]
Shares issued (in Shares)					400,000	400,000
Common stock price per share (in Dollars per share) \| $ / shares					$ 2.5	$ 2.782
Pallas Capital Holding Ltd [Member]
Nature of Business and Organization [Line Items]
Beneficially owned percentage						12.86%

Segment Reporting (Details)	3 Months Ended
Segment Reporting (Details)	Mar. 31, 2026 Segment
Segment Reporting [Abstract]
Number of operating segments	1
Number of reportable segments	1
Description of segment	The Company’s Chief Executive Officer is the chief operating decision-maker (“CODM”). When making decisions about allocating resources and assessing the performance of the Company as a whole, CODM reviews operating metrics and unaudited interim condensed consolidated financial statements.
Segment Reporting, CODM, Individual Title and Position or Group Name [Extensible Enumeration]	Chief Executive Officer

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Mar. 31, 2026
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false