Top Wealth Group Holding Limited Ordinary Shares (TWG) F-1/A27 Sep 24Registration statement (foreign) (amended)Financial data

Company Profile

Document And Entity Information

Document And Entity Information	12 Months Ended
Document And Entity Information	Dec. 31, 2023
Document Information Line Items
Entity Registrant Name	Top Wealth Group Holding Limited
Document Type	F-1/A
Amendment Flag	true
Amendment Description	AMENDMENT NO. 2
Entity Central Index Key	0001978057
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Incorporation, State or Country Code	E9
Entity Address, Address Line One	Units 714 & 715, 7F
Entity Address, Address Line Two	Hong Kong Plaza 188
Entity Address, Address Line Three	Connaught Road West
Entity Address, City or Town	Hong Kong
Entity Address, Country	HK
City Area Code	+852
Local Phone Number	3615 8567
Entity Address, Postal Zip Code	00000
Business Contact
Document Information Line Items
Entity Address, Address Line One	122 East 42nd Street
Entity Address, Address Line Two	18th Floor
Entity Address, City or Town	New York
City Area Code	+1 (800)
Local Phone Number	221-0102
Contact Personnel Name	Cogency Global Inc.
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10168

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current assets
Cash and cash equivalents	$ 134,350	$ 217,384
Accounts receivable	5,972,736	33,382
Inventories	153,209	2,071,708
Prepayments	274,417
Deposits paid	595,063	586,096
Total Current assets	7,129,775	2,979,171
Non-current assets
Property, plant and equipment, net	134,538	368,197
Right-of-use assets – operating lease	40,421	71,076
Deferred tax assets	44,248	13,725
Total non-current assets	219,207	452,998
Total assets	7,348,982	3,432,169
Current liabilities
Accounts payable		200,608
Accrued expenses and other payables	425,673	60,435
Operating lease liabilities - current	40,421	53,313
Borrowings	777,893
Current income tax payable	992,270	370,419
Total current liabilities	2,396,346	902,554
Non-current liabilities
Operating lease liabilities – non-current		17,763
Total liabilities	2,396,346	920,317
Commitments and contingencies
Shareholders’ equity
Common stock, $0.0001 par value; 500,000,000 shares authorized, 27,000,000 (2022: 27,000,000)* shares issued and outstanding	2,700	2,700
Additional paid-in capital	641,015	638,326
Retained earnings	4,308,921	1,870,826
Total shareholders’ equity	4,952,636	2,511,852
Total liabilities and equity	7,348,982	3,432,169
Related Party
Current assets
Accounts receivable from related parties		6,866
Amount due from a related party		63,735
Current liabilities
Amount due to a related party	$ 160,089	$ 217,779

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares		Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Common stock, par value (in Dollars per share)		$ 0.0001	$ 0.0001
Common stock, shares authorized		500,000,000	500,000,000
Common stock, shares issued	[1]	27,000,000	27,000,000
Common stock, shares outstanding		27,000,000	27,000,000

[1] Giving retroactive effect to all the 27,000,000 shares issued and outstanding after the Pro Rata Share Issuance on October 12, 2023, which has been treated as share split, from the earliest period presented.

Consolidated Statements of Oper

Consolidated Statements of Operation and Other Comprehensive Income/(Loss) - USD ($)		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Sales (including sales to related parties of nil for 2023, $3,142,283 for 2022 and nil for 2021)		$ 16,943,287	$ 8,512,929	$ 19,615
Cost of sales		(11,556,006)	(4,309,747)	(4,313)
Gross profit		5,387,281	4,203,182	15,302
Other income		2
Administrative expense		(1,846,759)	(466,477)	(21,004)
Profit (loss) before income tax		3,045,248	2,280,358	(16,888)
Income tax (expense) credit		(607,153)	(362,587)	5,893
Profit and total comprehensive income for the year		$ 2,438,095	$ 1,917,771	$ (10,995)
Earnings per share:
Ordinary shares, - basic (in Dollars per share)		$ 0.09	$ 0.071	$ (0.001)
Weighted average shares outstanding used in calculating basic and diluted earnings per share
Ordinary shares, - basic (in Shares)	[1]	27,000,000	27,000,000	27,000,000
Related Party
Selling expenses (including marketing expenses to a related party of nil for 2023, $1,418,141 for 2022 and nil for 2021)		$ (495,276)	$ (1,456,347)	$ (11,186)

[1] Giving retroactive effect to all the 27,000,000 shares issued and outstanding after the Pro Rata Share Issuance on October 12, 2023, which has been treated as share split, from the earliest period presented.

Consolidated Statements of Op_2

Consolidated Statements of Operation and Other Comprehensive Income/(Loss) (Parentheticals) - USD ($)		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Marketing expenses to a related party			$ 1,418,141
Ordinary shares, - diluted (in Dollars per share)		$ 0.090	$ 0.071	$ (0.001)
Ordinary shares, - diluted (in Shares)	[1]	27,000,000	27,000,000	27,000,000
Related Party
Sales to related parties			$ 3,142,283

[1] Giving retroactive effect to all the 27,000,000 shares issued and outstanding after the Pro Rata Share Issuance on October 12, 2023, which has been treated as share split, from the earliest period presented.

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - USD ($)		Common stock outstanding		Additional paid-in capital	(Accumulated losses) retained earnings	Total
Balance at Dec. 31, 2020		$ 2,700		$ (2,699)	$ (35,950)	$ (35,949)
Balance (in Shares) at Dec. 31, 2020	[1]	27,000,000
Issuance of common stock of Top Wealth International				12		12
Profit (Loss) and total comprehensive income for the year					(10,995)	(10,995)
Balance at Dec. 31, 2021		$ 2,700		(2,687)	(46,945)	(46,932)
Balance (in Shares) at Dec. 31, 2021	[1]	27,000,000
Issuance of common stock of Top Wealth International				641,013		641,013
Profit (Loss) and total comprehensive income for the year					1,917,771	1,917,771
Balance at Dec. 31, 2022		$ 2,700		638,326	1,870,826	$ 2,511,852
Balance (in Shares) at Dec. 31, 2022		27,000,000	[1]			27,000,000
Pro Rata Share Issuance deemed as share split				2,699		$ 2,699
Deemed capital reduction in reorganisation				(10)		(10)
Profit (Loss) and total comprehensive income for the year					2,438,095	2,438,095
Balance at Dec. 31, 2023		$ 2,700		$ 641,015	$ 4,308,921	$ 4,952,636
Balance (in Shares) at Dec. 31, 2023		27,000,000	[1]			27,000,000

[1] Giving retroactive effect to all the 27,000,000 shares issued and outstanding after the Pro Rata Share Issuance on October 12, 2023, which has been treated as share split, from the earliest period presented.

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities
Net profit (loss)	$ 2,438,095	$ 1,917,771	$ (10,995)
Adjustments for:-
Depreciation of property, plant and equipment	233,659	173,215	2,484
Deferred tax credit	(30,523)	(7,832)	(5,893)
Changes in operating assets and liabilities:
Accounts receivable	(5,932,488)	(40,219)	(29)
Inventories	1,918,499	(1,822,381)	(249,327)
Prepayments	(274,417)
Deposits paid	(8,967)	(586,096)
Accounts payable	(200,608)	200,608
Accrued expenses and other payables	365,238	23,474	34,397
Amounts due with related parties	6,045	(108,699)	292,878
Current income tax payable	621,851	370,419
Net cash (used in) provided by operating activities	(863,616)	120,260	63,515
Cash flows from investing activities
Acquisition of property, plant and equipment		(481,173)	(62,723)
Net cash used in investing activities		(481,173)	(62,723)
Cash flows from financing activities
Proceeds from borrowings	777,893
Deemed capital reduction on reorganization	(10)
Proceeds from Pro Rata Share Issuance deemed as share split	2,699
Proceeds from issuance of shares of Top Wealth International		576,912	12
Net cash provided by financing activities	780,582	576,912	12
(Decease) increase in cash and cash equivalents	(83,034)	215,999	804
Cash and cash equivalents at beginning of year	217,384	1,385	581
Cash and cash equivalents at end of year	134,350	217,384	1,385
Analysis of the balance of cash and cash equivalents
Bank balances	$ 134,350	$ 217,384	$ 1,385

General Information and Basis o

General Information and Basis of Operation	12 Months Ended
General Information and Basis of Operation	Dec. 31, 2023
General Information and Basis of Operation [Abstract]
General information and basis of operation	1. General information and basis of operation Top Wealth Group Holding Limited is a limited liability company incorporated in incorporated in the Cayman Islands. Top Wealth Group Holding Limited together with its subsidiaries are defined as the “Company”. As of the date of this report, the Company immediate and ultimate parent company is Winwin Development Group Limited (“Winwin”). As of the date of this report, Winwin is 90% owned by Mr. Wong Kim Kwan Kings and 10% owned by Mr. Chong Kin Fai. As of the date of this report, details of the Company and its subsidiaries are as follows: Name of entity Date of incorporation Holding company Nature of business Top Wealth Group Holding Limited February 1, 2023 Winwin Development Group Limited Investment holding Top Wealth (BVI) Group Limited January 18, 2023 Top Wealth Group Holding Limited Investment holding Top Wealth Group (International) Limited September 22, 2009 Top Wealth (BVI) Group Limited Trading of caviar On March 21, 2023, the Company acquired 100% interest in Top Wealth (BVI) Group Limited (“Top Wealth BVI”), a company incorporated in the British Virgin Islands, at a nominal value of US$10 from the shareholders of Winwin. On March 24, 2023, the Company, through Top Wealth BVI, acquired 100% interest in the Top Wealth Group (International) Limited (“Top Wealth International”), a company incorporated and operating in Hong Kong, at a nominal consideration of US$10 from the shareholders of Winwin. On April 28, 2023, 650 ordinary shares were issued at par value. On October 12, 2023, in contemplation of Company’s initial public offering, the Company further issued 26,999,250 ordinary shares in aggregate to its shareholders at par value, on a pro rata basis proportional to the shareholders’ existing equity interests (collectively refers as the “Pro Rata Share Issuance”), which have been treated as share split. After the Pro Rata Share Issuance, 27,000,000 Ordinary Shares are issued and outstanding. As of December 31, 2023, the Company’s shareholders were as follows: Name of shareholder Percentage Winwin Development Group Limited 74.67 Beyond Glory Worldwide Limited 4.40 Keen Sky Global Limited 4.93 State Wisdom Holdings Limited 4.93 Snow Bear Capital Limited 3.33 Mercury Universal Investment Limited 4.54 Greet Harmony Global Limited 3.20 Top Wealth International have been trading Caviar. During the periods covered in these consolidated financial statements, the control of the entities has remained consistent, with Top Wealth Group Holding Limited always exercising control. Consequently, the combination has been considered as a corporate restructuring (“Reorganization”) of entities under common control. In compliance with ASC 805-50-45-5, the entities under common control are presented on a combined basis for all periods during which they were under common control. The current capital structure is retroactively reflected in prior periods as if it had existed at that time. The consolidation of Top Wealth Group Holding Limited and its subsidiaries has been accounted for at historical cost and prepared as if the aforementioned transactions had been effective from the beginning of the first period presented in the accompanying consolidated financial statements.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
Significant Accounting Policies	Dec. 31, 2023
Significant Accounting Policies [Abstract]
Significant accounting policies	2. Significant accounting policies Basis of Presentation and Consolidation Use of Estimates On an ongoing basis, management reviews its estimates and if deemed appropriate, those estimates are adjusted. The most significant estimates include allowance for uncollectible accounts receivable, inventory valuation, useful lives and impairment for property and equipment, valuation allowance for deferred tax assets, accruals for potential liabilities and contingencies. Actual results could vary from the estimates and assumptions that were used. Cash and Cash Equivalents Property and Equipment Equipment 5 to 10 years Leasehold improvement Over the lease term Cost and accumulated depreciation for property retired or disposed of are removed from the accounts, and any resulting gain or loss is included in earnings. Expenditures for maintenance and repairs are charged to expense as incurred. Impairment of Long-Lived Assets Accounts Receivable and Allowance for Doubtful Accounts Nil Nil Income Taxes The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. The Company records interest and penalties related to unrecognized tax benefits as a component of general and administrative expenses. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Revenue Recognition The Company has two streams of revenue: 1. the sale of caviar products in Hong Kong. 2. the sale of wine in Hong Kong An analysis of their revenue is set out below: Years ended December 31, 2023 2022 2021 Sale of caviar products $ 12,483,195 $ 8,512,929 $ 19,615 Sale of wine 4,460,092 - - Total $ 16,943,287 $ 8,512,929 $ 19,615 Inventories Leases As permitted under ASU Topic 842, the Company has made an accounting policy election not to apply the recognition provisions of ASU 2016-02 to short term leases (leases with a lease term of 12 months or less that do not include an option to purchase the underlying asset that the lessee is reasonably certain to exercise); instead, the Company will recognize the lease payments for short term leases on a straight-line basis over the lease term. Foreign Currency Translation The consolidated statements of income and the consolidated statements of cash flows denominated in foreign currency are translated at the average rate of exchange during the reporting period. Assets and liabilities denominated in currencies other than the reporting currency are translated into the reporting currency at the rates of exchange prevailing at the balance sheet date. The equity denominated in the functional currency is translated at the historical rate of exchange at the time of capital contribution. As the cash flows are translated based on the average translation rate, amounts related to assets and liabilities reported on the consolidated statements of cash flows will not necessarily agree with changes in the corresponding balances on the consolidated balance sheets. The following table outlines the currency exchange rates that were used in preparing the accompanying consolidated financial statements: December 31, 2023 2022 2021 USD to HK$ Year End 7.8 7.8 7.8 USD to HK$ Average Rate 7.8 7.8 7.8 Pension Obligations Segment Reporting and Reporting Units Management determined that the Company functions as a single operating segment, and thus reports as a single reportable segment. This determination is based on rules prescribed by GAAP applied to the manner in which management operates the Company. The chief operating decision maker is responsible for allocating resources to its operations and assessing performance and obtains financial information, being the consolidated balance sheets, consolidated statements of operations, and consolidated statements of cash flows, about the Company as a whole. Fair Value Measurements ● Level 1. Unadjusted quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. ● Level 2. Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly through corroboration with observable market data. ● Level 3. Inputs are unobservable for the asset or liability and include situations in which there is little, if any, market activity for the asset or liability. The inputs used in the determination of fair value are based on the best information available under the circumstances and may require significant management judgment or estimation. The Company’s financial instruments include cash and cash equivalents, accounts receivable, accounts payable and accrued expenses reflected as current assets and current liabilities. Due to the short-term nature of these instruments, management considers their carrying value to approximate their fair value. Related parties – A party is considered to be related to the Company if the party directly or indirectly or through one or more intermediaries, controls, is controlled by, or is under common control with the Company. Related parties also include principal owners of the Company, its management, members of their immediate families and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. A party which can significantly influence the management or operating policies of the transacting parties or if it has an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests is also a related party. New accounting standards In June 2016, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2016-13 (Topic 326), Financial Instruments — Credit Losses: Measurement of Credit Losses on Financial Instruments, which replaces the existing incurred loss impairment model with an expected credit loss model and requires an asset measured at amortized cost to be presented at the net amount expected to be collected. The guidance became effective for the Company beginning January 1, 2023. The adoption did not have a material impact on the Company’s consolidated financial statements. On December 14, 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” to enhance the transparency and decision usefulness of income tax disclosures. The amendments require that public business entities on an annual basis (1) disclose specific categories in the rate reconciliation and (2) provide additional information for reconciling items that meet a quantitative threshold (if the effect of those reconciling items is equal to or greater than 5 percent of the amount computed by multiplying pre-tax income or loss by the applicable statutory income tax rate). In addition, public business entities are required to provide certain qualitative disclosures about the rate reconciliation and the amount of income taxes paid (net of refunds received) disaggregated (1) by federal (national), state, and foreign taxes and (2) by individual jurisdictions in which income taxes paid (net of refunds received) is equal to or greater than 5 percent of total income taxes paid (net of refunds received). For public business entities, the standard is effective for annual periods beginning after December 15, 2024. The amendments in this ASU require a cumulative effect adjustment to the opening balance of retained earnings (or other appropriate components of equity or net assets) as of the beginning of the annual reporting period in which an entity adopts the amendments. The Company is evaluating the impact of this standard on the Company’s consolidated financial statements. We have evaluated all the recently issued, but not yet effective, accounting standards that have been issued or proposed by the Financial Accounting Standards Board or other standards-setting bodies through the date of this report and do not believe the future adoption of any such standards will have a material impact on our consolidated financial statements.

Accounts Receivable

Accounts Receivable	12 Months Ended
Accounts Receivable	Dec. 31, 2023
Accounts Receivable [Abstract]
Accounts receivable	3. Accounts receivable At December 31, 2023 2022 Accounts receivable from third parties $ 5,972,736 $ 33,382 Accounts receivable from related parties - 6,866 Total accounts receivable 5,972,736 40,248 Allowance - - $ 5,972,736 $ 40,248 Accounts receivable increase significantly as there was $5,390,276 revenue in December 2023. As of the date of this report, US$5,432,603 has been collected.

Inventories

Inventories	12 Months Ended
Inventories	Dec. 31, 2023
Inventories [Abstract]
Inventories	4. Inventories At December 31, 2023 2022 Finished products $ 153,209 $ 2,071,708 Allowance - - $ 153,209 $ 2,071,708

Deposits Paid

Deposits Paid	12 Months Ended
Deposits Paid	Dec. 31, 2023
Deposits Paid [Abstract]
Deposits paid	5. Deposits paid The deposits mainly related to refundable security deposit to supplier of sturgeon farm and lease agreement of officers and processing factory in Hong Kong. Deposits are to be recovered when the Company terminated the supplier agreement and upon the expiry of the leases respectively.

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
Property, Plant and Equipment	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Property, plant and equipment	6. Property, plant and equipment At December 31, 2023 2022 Equipment $ 104,294 $ 104,294 Leasehold improvement 439,602 439,602 Property, plant and equipment 543,896 543,896 Accumulated depreciation (409,358 ) (175,699 ) $ 134,538 $ 368,197 Depreciation included in: Years ended December 31, 2023 2022 Administrative expense $ 233,659 $ 173,215

Accrued Expenses and Other Paya

Accrued Expenses and Other Payables	12 Months Ended
Accrued Expenses and Other Payables	Dec. 31, 2023
Accrued Expenses and Other Payables [Abstract]
Accrued expenses and other payables	7. Accrued expenses and other payables Accrued expenses and other payables mainly represents accrued salaries and other payables for professional fees.

Borrowings

Borrowings	12 Months Ended
Borrowings	Dec. 31, 2023
Borrowings [Abstract]
Borrowings	8. Borrowings During the year ended December 31, 2023, the Company has established two unsecured, interest-free standby bridging loan facilities. One, obtained from a minority shareholder, has a facility limit of US$1,000,000, of which US$429,065 has been drawn down to date and the other, from an independent third party, is set at US$500,000, of which US$348,828 has been drawn down. Both facilities are due for repayment within one year from the date of the initial drawdown.

Leases

Leases	12 Months Ended
Leases	Dec. 31, 2023
Leases [Abstract]
Leases	6. Leases The Company has operating leases for office and warehouse storage. The Company’s leases have remaining lease terms of 1 to 2 years. As of December 31, 2022, the Company has no additional material operating leases that have not yet commenced. The following tables provide information about the Company’s operating leases. As of December 31, Right-of-use asset – operating lease 2023 2022 Cost $ 147,539 $ 131,138 Accumulated amortisation (107,118 ) (60,062 ) Total lease cost $ 40,421 $ 71,076 Other information Years ended December 31, 2023 2022 New right-of-uses asset – operating lease and lease liabilities recognized $ 45,992 $ 102,280 Cash paid for amounts included in the measurement of operating lease liabilities 79,769 57,128 Weighted-average remaining lease term - operating leases 0.5 years 1.5 years Weighted-average discount rate - operating leases 5.625 % 5 % Maturities of operating lease liabilities (undiscounted cash flows) are as follows: Maturities 2024 $ 41,141 Total operating lease payments 41,141 Less imputed interest (720 ) Total operating lease liabilities $ 40,421

Income Tax

Income Tax	12 Months Ended
Income Tax	Dec. 31, 2023
Income Tax [Abstract]
Income tax	7. Income tax The Company and its subsidiaries are subject to income taxes on an entity basis on income derived from the location in which each entity is domiciled. The Company and its subsidiary, Top Wealth BVI, are domiciled in the Cayman Islands and the British Virgin Islands respectively. Both companies currently enjoy permanent income tax holidays; accordingly, both companies do not accrue for income taxes. The Company’s operating subsidiary, Top Wealth International incorporated in Hong Kong is subject to an income tax rate of 8.25% for first HK$2,000,000 assessable profits and 16.5% for the assessable profits thereafter. Years ended December 31, Provision for income tax 2023 2022 2021 Current Hong Kong $ 669,016 $ 370,419 $ - Over provision in previous years (31,340 ) - - 637,676 370,419 - Deferred Hong Kong (34,998 ) (7,832 ) (5,893 ) Under provision in previous years 4,475 - - (30,523 ) (7,832 ) (5,893 ) Total $ 607,153 $ 362,587 $ (5,893 ) Numerical reconciliation of income tax expenses to prima facie tax payable: Years ended December 31, 2023 2022 2021 Profit (loss) before income tax $ 3,045,248 $ 2,280,358 $ (16,888 ) Tax effect at the Hong Kong profits tax rate of 16.5% 502,466 376,259 (2,787 ) Tax effect of preferential tax rate (21,154 ) (21,154 ) - Tax effect of tax loss not previously recognized - - (3,106 ) Non-deductible expenditure 153,475 8,251 - Over provision in previous years (26,865 ) - - Tax effect of tax reduction (769 ) (769 ) - Total $ 607,153 $ 362,587 (5,893 ) Effective income tax rate (%) Years ended December 31, 2023 2022 2021 Effective income tax rate – Hong Kong 19.94 % 15.9 % 14.9 % There were no material unrecognised temporary differences. The components of deferred tax assets and liabilities and their movements were as follows: Tax losses Depreciation Total Balance as of January 1, 2022 $ (12,521 ) $ 6,628 $ (5,893 ) Charged (credited) to statement of operations 12,521 (20,353 ) (7,832 ) Balance as of December 31, 2022 $ - $ (13,725 ) $ (13,725 ) Credited to statement of operations - (30,523 ) (30,523 ) Balance as of December 31, 2023 $ - $ (44,248 ) $ (44,248 )

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Dec. 31, 2023
Commitments and Contingencies [Abstract]
Commitments and contingencies	8. Commitments and contingencies In the ordinary course of business, the Company may be subject to legal proceedings regarding contractual and employment relationships and a variety of other matters. The Company records contingent liabilities resulting from such claims, when a loss is assessed to be probable, and the amount of the loss is reasonably estimable. The Company entered into a 10-month consultant agreement with a third party on August 1, 2022 to assist the Company in planning, coordination and implementation of corporate development as well as capital financing strategies. There are two components of this service agreement, first component is fixed fee amounted HKD 1,000,000 (US$128,205), payable with 5 working days upon successful listing. This amount has been accrued during six months period ended June 30, 2023, and the second component is stock option. The option is contingent upon the occurrence of a future event, i.e., successful initial public offering. The Company will grant the consultant stock option equivalent to 4% of total number of shares of the Company before public offering with the exercise price at 50% discount of the public offering price. As the compensation cost is contingent upon the occurrence of a performance condition (i.e., the successful initial public offering), the compensation cost shall not be recognized until the performance condition becomes probable in accordance with ASC 718-10-30-28. Upon the initial public offering completed on April 18, 2024, the Company paid up the fixed fee of US$128,205 and the stock option was vested to the consultant. The fair value of this stock option recognised on April 18, 2024 is US$470,148. In the opinion of management, there were no pending or threatened claims and litigation as of December 31, 2023 and through the issuance date of these consolidated financial statements.

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	12 Months Ended
Supplemental Cash Flow Information	Dec. 31, 2023
Supplemental Cash Flow Information [Abstract]
Supplemental Cash Flow Information	9. Supplemental Cash Flow Information Payments for interest and income taxes were as follows: Years ended December 31, 2023 2022 2021 Interest $ - $ - $ - Income taxes $ 15,825 $ - $ -

Related Party Transactions

Related Party Transactions	12 Months Ended
Related Party Transactions	Dec. 31, 2023
Related Party Transactions [Abstract]
Related party transactions	10. Related party transactions During 2023, the Company had following related party transactions: Name Amount Relationship Note Chong Kin Fai $ 63,735 A former director and principal owner of the Company Repayment of unsecured interest free loan payable, repayable on demand Wong Kim Kwan Kings $ 57,690 Director and controlling shareholder of the Company Repayment of unsecured interest free loan payable, repayable on demand Snow Bear Capital Limited $ 429,065 Shareholder of the Company Proceeds from unsecured interest free loan payable, repayable within one year from drawdown. During 2022, the Company had following related party transactions: Name Amount Relationship Note Beauty & Health International Company Limited (Customer B) (note a) $ 1,281,077 A company under common control Revenue - sale of caviar Beauty & Health International E-Commerce Limited (Customer C) (note b) 1,063,334 A company under common control Revenue - sale of caviar Mother Nature Health (HK) Limited (Customer E) (note b) 797,872 The Company’s former director was also this related company’s former director Revenue - sale of caviar Sky Channel Management Limited (note d) 1,418,141 The Company’s principal owner was a former director of this related company Marketing expense Chong Kin Fai (898 ) A former director and principal owner of the Company Proceeds from unsecured interest free loan payable, repayable on demand Chong Kin Fai 64,101 A former director and principal owner of the Company Amount receivable for issuance of common stock in Top Wealth International as of December 31, 2022. The amount was paid on May 13, 2023. Wong Kim Kwan Kings (467,315 ) Director and controlling shareholder of the Company Proceeds from unsecured interest free loan payable, repayable on demand Wong Kim Kwan Kings 576,912 Director and controlling shareholder of the Company Conversion of unsecured interest free loan payable, repayable on demand into common stock in Top Wealth International During 2021, the Company had following related party transactions: Name Amount Relationship Note Chong Kin Fai 532 A former director and principal owner of the Company Cash advanced for unsecured interest free loan receivable, repayable on demand Wong Kim Kwan Kings (293,410 ) Director and controlling shareholder of the Company Proceeds from unsecured interest free loan payable, repayable on demand As of December 31, 2023, the Company had the following balances due with related parties: Name Amount Relationship Note Wong Kim Kwan Kings $ 160,089 Director and controlling shareholder of the Company Unsecured interest free loan payable, repayable on demand Snow Bear Capital Limited $ 429,065 Shareholder of the Company Unsecured interest free loan payable, repayable within one year from draw down As of December 31, 2022, the Company had the following balances due with related parties: Name Amount Relationship Note Mother Nature Health (HK) Limited (Customer E) (note c) $ 5,436 The Company’s former director was also this related company’s former director Account receivable Chong Kin Fai $ 63,735 A former director and principal owner of the Company Unsecured interest free loan receivable, repayable on demand Wong Kim Kwan Kings $ (217,779 ) Director and controlling shareholder of the Company Unsecured interest free loan payable, repayable on demand Note: (a) The transaction with this related party was ceased after August 31, 2022. (b) The transaction with this related party started on September 3, 2022. The controlling shareholder disposed all of his interest in this related party on 28 August 2022. These transactions were not considered as related party transactions in the year ended December 31, 2023 (c) The transaction with this related party started on January 27, 2022. The former director of the Company resigned on February 10, 2022. These transactions were not considered as related party transactions in the year ended December 31, 2023. (d) The transaction with this related party was ceased after December 31, 2022.

Concentration and Risks

Concentration and Risks	12 Months Ended
Concentration and Risks	Dec. 31, 2023
Concentration and Risks [Abstract]
Concentration and risks	11. Concentration and risks The Company is not exposed to significant financial risks other than the concentration risk, which is analysed as follows: Customers Customers who accounted for 10% or more of the Company’s revenues or with significant outstanding receivables are analysed as follows: Revenue for years ended Balance as of 2023 2022 2021 2023 2022 Customer A 25 % 37 % - % 8 % 46 % Customer B - 15 - - - Customer C - 12 - - 4 Customer D - 18 - - 22 Customer E 35 9 - 40 13 Customer F - 4 - - 15 Customer G 16 - - 9 - Customer H 8 - - 14 - Customer I 5 - - 13 - Customer J 8 - - 16 - 97 % 95 % - % 100 % 100 % Major suppliers Suppliers who accounted for 10% or more of the Company’s purchase or with significant outstanding payable are analysed as follows: Purchase for years ended Balance as of 2023 2022 2021 2023 2022 Supplier A 64 % 90 % 100 % 100 % 100 % Supplier B 36 10 - - - 100 % 100 % 100 % 100 % 100 % The Company has an exclusive supply agreement with a sturgeon farm and all purchases of caviar were made from the this supplier. The Company recognizes that its dependence on a single supplier for caviar represents a significant business risk. The Company closely monitors its relationship with the exclusive supplier to ensure that the quality of products received remains high and that the risk of supply disruptions is minimized. The Company has significant trading in wine, which is currently sourced from a single supplier. However, wine could be sourced from many channels. Also, the trading of wine is not our major business. The management believe the risk to the Company is not significant.

Equity

Equity	12 Months Ended
Equity	Dec. 31, 2023
Equity [Abstract]
Equity	12. Equity Ordinary Shares The Company is authorized to issue one class of ordinary share. The Company was established under the laws of Cayman Islands (the Cayman law) on February 1, 2023 with authorized share of 500,000,000 ordinary shares of par value US$0.0001 each. Upon incorporation, 1 ordinary share of US$0.0001 was issued a par. On March 1, 2023, 99 ordinary shares of US$0.0001 each were issued at par. All these ordinary shares rank pari-passu with the exiting share in all respect. On April 28, 2023, 650 ordinary shares of US$0.0001 each were issued at par. All these ordinary shares rank pari-passu with the exiting shares in all respect. On October 12, 2023, in contemplation of Company’s initial public offering, the Company further issued 26,999,250 ordinary shares in aggregate to its shareholders at par value, on a pro rata basis proportional to the shareholders’ existing equity interests (collectively refers as the “Pro Rata Share Issuance”). After the Pro Rata Share Issuance, 27,000,000 Ordinary Shares are issued and outstanding. All these ordinary shares rank pari-passu with the exiting shares in all respect. This Pro Rata Share Issuance has treated as share split. As of the December 31, 2023, 27,000,000 ordinary shares were issued and outstanding. The Company is authorized to issue one class of ordinary share. The holders of the Company’s ordinary share are entitled to the following rights: Voting Rights: Dividend Right: Liquidation Right: Other Matters:

Subsequent Event

Subsequent Event	12 Months Ended
Subsequent Event	Dec. 31, 2023
Subsequent Event [Abstract]
Subsequent event	13. Subsequent event The Company evaluated subsequent events and transactions that occurred after the balance sheet date through the date that these consolidated financial statements were available to be issued, there was no other subsequent event that required recognition or disclosure.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
Accounting Policies, by Policy (Policies)	Dec. 31, 2023
Significant Accounting Policies [Abstract]
Basis of Presentation and Consolidation	Basis of Presentation and Consolidation
Use of Estimates	Use of Estimates On an ongoing basis, management reviews its estimates and if deemed appropriate, those estimates are adjusted. The most significant estimates include allowance for uncollectible accounts receivable, inventory valuation, useful lives and impairment for property and equipment, valuation allowance for deferred tax assets, accruals for potential liabilities and contingencies. Actual results could vary from the estimates and assumptions that were used.
Cash and Cash Equivalents	Cash and Cash Equivalents
Property and Equipment	Property and Equipment Equipment 5 to 10 years Leasehold improvement Over the lease term Cost and accumulated depreciation for property retired or disposed of are removed from the accounts, and any resulting gain or loss is included in earnings. Expenditures for maintenance and repairs are charged to expense as incurred.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets
Accounts Receivable and Allowance for Doubtful Accounts	Accounts Receivable and Allowance for Doubtful Accounts Nil Nil
Income Taxes	Income Taxes The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. The Company records interest and penalties related to unrecognized tax benefits as a component of general and administrative expenses. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized.
Revenue Recognition	Revenue Recognition The Company has two streams of revenue: 1. the sale of caviar products in Hong Kong. 2. the sale of wine in Hong Kong An analysis of their revenue is set out below: Years ended December 31, 2023 2022 2021 Sale of caviar products $ 12,483,195 $ 8,512,929 $ 19,615 Sale of wine 4,460,092 - - Total $ 16,943,287 $ 8,512,929 $ 19,615
Inventories	Inventories
Leases	Leases As permitted under ASU Topic 842, the Company has made an accounting policy election not to apply the recognition provisions of ASU 2016-02 to short term leases (leases with a lease term of 12 months or less that do not include an option to purchase the underlying asset that the lessee is reasonably certain to exercise); instead, the Company will recognize the lease payments for short term leases on a straight-line basis over the lease term.
Foreign Currency Translation	Foreign Currency Translation The consolidated statements of income and the consolidated statements of cash flows denominated in foreign currency are translated at the average rate of exchange during the reporting period. Assets and liabilities denominated in currencies other than the reporting currency are translated into the reporting currency at the rates of exchange prevailing at the balance sheet date. The equity denominated in the functional currency is translated at the historical rate of exchange at the time of capital contribution. As the cash flows are translated based on the average translation rate, amounts related to assets and liabilities reported on the consolidated statements of cash flows will not necessarily agree with changes in the corresponding balances on the consolidated balance sheets. The following table outlines the currency exchange rates that were used in preparing the accompanying consolidated financial statements: December 31, 2023 2022 2021 USD to HK$ Year End 7.8 7.8 7.8 USD to HK$ Average Rate 7.8 7.8 7.8
Pension Obligations	Pension Obligations
Segment Reporting and Reporting Units	Segment Reporting and Reporting Units Management determined that the Company functions as a single operating segment, and thus reports as a single reportable segment. This determination is based on rules prescribed by GAAP applied to the manner in which management operates the Company. The chief operating decision maker is responsible for allocating resources to its operations and assessing performance and obtains financial information, being the consolidated balance sheets, consolidated statements of operations, and consolidated statements of cash flows, about the Company as a whole.
Fair Value Measurements	Fair Value Measurements ● Level 1. Unadjusted quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. ● Level 2. Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly through corroboration with observable market data. ● Level 3. Inputs are unobservable for the asset or liability and include situations in which there is little, if any, market activity for the asset or liability. The inputs used in the determination of fair value are based on the best information available under the circumstances and may require significant management judgment or estimation. The Company’s financial instruments include cash and cash equivalents, accounts receivable, accounts payable and accrued expenses reflected as current assets and current liabilities. Due to the short-term nature of these instruments, management considers their carrying value to approximate their fair value.
Related parties	Related parties – A party is considered to be related to the Company if the party directly or indirectly or through one or more intermediaries, controls, is controlled by, or is under common control with the Company. Related parties also include principal owners of the Company, its management, members of their immediate families and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. A party which can significantly influence the management or operating policies of the transacting parties or if it has an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests is also a related party.
New accounting standards	New accounting standards In June 2016, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2016-13 (Topic 326), Financial Instruments — Credit Losses: Measurement of Credit Losses on Financial Instruments, which replaces the existing incurred loss impairment model with an expected credit loss model and requires an asset measured at amortized cost to be presented at the net amount expected to be collected. The guidance became effective for the Company beginning January 1, 2023. The adoption did not have a material impact on the Company’s consolidated financial statements. On December 14, 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” to enhance the transparency and decision usefulness of income tax disclosures. The amendments require that public business entities on an annual basis (1) disclose specific categories in the rate reconciliation and (2) provide additional information for reconciling items that meet a quantitative threshold (if the effect of those reconciling items is equal to or greater than 5 percent of the amount computed by multiplying pre-tax income or loss by the applicable statutory income tax rate). In addition, public business entities are required to provide certain qualitative disclosures about the rate reconciliation and the amount of income taxes paid (net of refunds received) disaggregated (1) by federal (national), state, and foreign taxes and (2) by individual jurisdictions in which income taxes paid (net of refunds received) is equal to or greater than 5 percent of total income taxes paid (net of refunds received). For public business entities, the standard is effective for annual periods beginning after December 15, 2024. The amendments in this ASU require a cumulative effect adjustment to the opening balance of retained earnings (or other appropriate components of equity or net assets) as of the beginning of the annual reporting period in which an entity adopts the amendments. The Company is evaluating the impact of this standard on the Company’s consolidated financial statements. We have evaluated all the recently issued, but not yet effective, accounting standards that have been issued or proposed by the Financial Accounting Standards Board or other standards-setting bodies through the date of this report and do not believe the future adoption of any such standards will have a material impact on our consolidated financial statements.

General Information and Basis_2

General Information and Basis of Operation (Tables)	12 Months Ended
General Information and Basis of Operation (Tables)	Dec. 31, 2023
General Information and Basis of Operation [Abstract]
Schedule of Company’s Shareholders	As of the date of this report, details of the Company and its subsidiaries are as follows: Name of entity Date of incorporation Holding company Nature of business Top Wealth Group Holding Limited February 1, 2023 Winwin Development Group Limited Investment holding Top Wealth (BVI) Group Limited January 18, 2023 Top Wealth Group Holding Limited Investment holding Top Wealth Group (International) Limited September 22, 2009 Top Wealth (BVI) Group Limited Trading of caviar
Schedule of Company’s Shareholders	As of December 31, 2023, the Company’s shareholders were as follows: Name of shareholder Percentage Winwin Development Group Limited 74.67 Beyond Glory Worldwide Limited 4.40 Keen Sky Global Limited 4.93 State Wisdom Holdings Limited 4.93 Snow Bear Capital Limited 3.33 Mercury Universal Investment Limited 4.54 Greet Harmony Global Limited 3.20

Significant Accounting Polici_2

Significant Accounting Policies (Tables)	12 Months Ended
Significant Accounting Policies (Tables)	Dec. 31, 2023
Significant Accounting Policies [Abstract]
Schedule of Estimated Useful Lives of Depreciable Assets	Depreciation is calculated by the straight-line method over the estimated useful lives of depreciable assets at the following rate: Equipment 5 to 10 years Leasehold improvement Over the lease term
Schedule of Revenue	An analysis of their revenue is set out below: Years ended December 31, 2023 2022 2021 Sale of caviar products $ 12,483,195 $ 8,512,929 $ 19,615 Sale of wine 4,460,092 - - Total $ 16,943,287 $ 8,512,929 $ 19,615
Schedule of Currency Exchange Rates	The following table outlines the currency exchange rates that were used in preparing the accompanying consolidated financial statements: December 31, 2023 2022 2021 USD to HK$ Year End 7.8 7.8 7.8 USD to HK$ Average Rate 7.8 7.8 7.8

Accounts Receivable (Tables)

Accounts Receivable (Tables)	12 Months Ended
Accounts Receivable (Tables)	Dec. 31, 2023
Accounts Receivable [Abstract]
Schedule of Accounts Receivable	At December 31, 2023 2022 Accounts receivable from third parties $ 5,972,736 $ 33,382 Accounts receivable from related parties - 6,866 Total accounts receivable 5,972,736 40,248 Allowance - - $ 5,972,736 $ 40,248

Inventories (Tables)

Inventories (Tables)	12 Months Ended
Inventories (Tables)	Dec. 31, 2023
Inventories [Abstract]
Schedule of Inventories	At December 31, 2023 2022 Finished products $ 153,209 $ 2,071,708 Allowance - - $ 153,209 $ 2,071,708

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
Property, Plant and Equipment (Tables)	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Schedule of Property Plant and Equipment	At December 31, 2023 2022 Equipment $ 104,294 $ 104,294 Leasehold improvement 439,602 439,602 Property, plant and equipment 543,896 543,896 Accumulated depreciation (409,358 ) (175,699 ) $ 134,538 $ 368,197
Schedule of Depreciation	Depreciation included in: Years ended December 31, 2023 2022 Administrative expense $ 233,659 $ 173,215

Leases (Tables)

Leases (Tables)	12 Months Ended
Leases (Tables)	Dec. 31, 2023
Leases [Abstract]
Schedule of Company’s Operating Leases	The following tables provide information about the Company’s operating leases. As of December 31, Right-of-use asset – operating lease 2023 2022 Cost $ 147,539 $ 131,138 Accumulated amortisation (107,118 ) (60,062 ) Total lease cost $ 40,421 $ 71,076
Schedule of Other Information	Other information Years ended December 31, 2023 2022 New right-of-uses asset – operating lease and lease liabilities recognized $ 45,992 $ 102,280 Cash paid for amounts included in the measurement of operating lease liabilities 79,769 57,128 Weighted-average remaining lease term - operating leases 0.5 years 1.5 years Weighted-average discount rate - operating leases 5.625 % 5 %
Schedule of Maturities of Operating Lease Liabilities	Maturities of operating lease liabilities (undiscounted cash flows) are as follows: Maturities 2024 $ 41,141 Total operating lease payments 41,141 Less imputed interest (720 ) Total operating lease liabilities $ 40,421

Income Tax (Tables)

Income Tax (Tables)	12 Months Ended
Income Tax (Tables)	Dec. 31, 2023
Income Tax [Abstract]
Schedule of Provision for Income Tax	The Company’s operating subsidiary, Top Wealth International incorporated in Hong Kong is subject to an income tax rate of 8.25% for first HK$2,000,000 assessable profits and 16.5% for the assessable profits thereafter. Years ended December 31, Provision for income tax 2023 2022 2021 Current Hong Kong $ 669,016 $ 370,419 $ - Over provision in previous years (31,340 ) - - 637,676 370,419 - Deferred Hong Kong (34,998 ) (7,832 ) (5,893 ) Under provision in previous years 4,475 - - (30,523 ) (7,832 ) (5,893 ) Total $ 607,153 $ 362,587 $ (5,893 )
Schedule of Numerical Reconciliation of Income Tax Expenses	Numerical reconciliation of income tax expenses to prima facie tax payable: Years ended December 31, 2023 2022 2021 Profit (loss) before income tax $ 3,045,248 $ 2,280,358 $ (16,888 ) Tax effect at the Hong Kong profits tax rate of 16.5% 502,466 376,259 (2,787 ) Tax effect of preferential tax rate (21,154 ) (21,154 ) - Tax effect of tax loss not previously recognized - - (3,106 ) Non-deductible expenditure 153,475 8,251 - Over provision in previous years (26,865 ) - - Tax effect of tax reduction (769 ) (769 ) - Total $ 607,153 $ 362,587 (5,893 )
Schedule of Effective Income Tax Rate	Effective income tax rate (%) Years ended December 31, 2023 2022 2021 Effective income tax rate – Hong Kong 19.94 % 15.9 % 14.9 %
Schedule of Deferred Tax Assets and Liabilities	The components of deferred tax assets and liabilities and their movements were as follows: Tax losses Depreciation Total Balance as of January 1, 2022 $ (12,521 ) $ 6,628 $ (5,893 ) Charged (credited) to statement of operations 12,521 (20,353 ) (7,832 ) Balance as of December 31, 2022 $ - $ (13,725 ) $ (13,725 ) Credited to statement of operations - (30,523 ) (30,523 ) Balance as of December 31, 2023 $ - $ (44,248 ) $ (44,248 )

Supplemental Cash Flow Inform_2

Supplemental Cash Flow Information (Tables)	12 Months Ended
Supplemental Cash Flow Information (Tables)	Dec. 31, 2023
Supplemental Cash Flow Information [Abstract]
Schedule of Payments for Interest and Income Taxes	Payments for interest and income taxes were as follows: Years ended December 31, 2023 2022 2021 Interest $ - $ - $ - Income taxes $ 15,825 $ - $ -

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
Related Party Transactions (Tables)	Dec. 31, 2023
Related Party Transactions [Abstract]
Schedule of Related Party Transactions:	During 2023, the Company had following related party transactions: Name Amount Relationship Note Chong Kin Fai $ 63,735 A former director and principal owner of the Company Repayment of unsecured interest free loan payable, repayable on demand Wong Kim Kwan Kings $ 57,690 Director and controlling shareholder of the Company Repayment of unsecured interest free loan payable, repayable on demand Snow Bear Capital Limited $ 429,065 Shareholder of the Company Proceeds from unsecured interest free loan payable, repayable within one year from drawdown. Name Amount Relationship Note Beauty & Health International Company Limited (Customer B) (note a) $ 1,281,077 A company under common control Revenue - sale of caviar Beauty & Health International E-Commerce Limited (Customer C) (note b) 1,063,334 A company under common control Revenue - sale of caviar Mother Nature Health (HK) Limited (Customer E) (note b) 797,872 The Company’s former director was also this related company’s former director Revenue - sale of caviar Sky Channel Management Limited (note d) 1,418,141 The Company’s principal owner was a former director of this related company Marketing expense Chong Kin Fai (898 ) A former director and principal owner of the Company Proceeds from unsecured interest free loan payable, repayable on demand Chong Kin Fai 64,101 A former director and principal owner of the Company Amount receivable for issuance of common stock in Top Wealth International as of December 31, 2022. The amount was paid on May 13, 2023. Wong Kim Kwan Kings (467,315 ) Director and controlling shareholder of the Company Proceeds from unsecured interest free loan payable, repayable on demand Wong Kim Kwan Kings 576,912 Director and controlling shareholder of the Company Conversion of unsecured interest free loan payable, repayable on demand into common stock in Top Wealth International Name Amount Relationship Note Chong Kin Fai 532 A former director and principal owner of the Company Cash advanced for unsecured interest free loan receivable, repayable on demand Wong Kim Kwan Kings (293,410 ) Director and controlling shareholder of the Company Proceeds from unsecured interest free loan payable, repayable on demand (a) The transaction with this related party was ceased after August 31, 2022. (b) The transaction with this related party started on September 3, 2022. The controlling shareholder disposed all of his interest in this related party on 28 August 2022. These transactions were not considered as related party transactions in the year ended December 31, 2023 (d) The transaction with this related party was ceased after December 31, 2022.
Schedule of Balances Due with Related Parties:	As of December 31, 2023, the Company had the following balances due with related parties: Name Amount Relationship Note Wong Kim Kwan Kings $ 160,089 Director and controlling shareholder of the Company Unsecured interest free loan payable, repayable on demand Snow Bear Capital Limited $ 429,065 Shareholder of the Company Unsecured interest free loan payable, repayable within one year from draw down Name Amount Relationship Note Mother Nature Health (HK) Limited (Customer E) (note c) $ 5,436 The Company’s former director was also this related company’s former director Account receivable Chong Kin Fai $ 63,735 A former director and principal owner of the Company Unsecured interest free loan receivable, repayable on demand Wong Kim Kwan Kings $ (217,779 ) Director and controlling shareholder of the Company Unsecured interest free loan payable, repayable on demand (c) The transaction with this related party started on January 27, 2022. The former director of the Company resigned on February 10, 2022. These transactions were not considered as related party transactions in the year ended December 31, 2023.

Concentration and Risks (Tables

Concentration and Risks (Tables)	12 Months Ended
Concentration and Risks (Tables)	Dec. 31, 2023
Concentration and Risks [Abstract]
Schedule of Significant Outstanding Receivables and Payable	Customers who accounted for 10% or more of the Company’s revenues or with significant outstanding receivables are analysed as follows: Revenue for years ended Balance as of 2023 2022 2021 2023 2022 Customer A 25 % 37 % - % 8 % 46 % Customer B - 15 - - - Customer C - 12 - - 4 Customer D - 18 - - 22 Customer E 35 9 - 40 13 Customer F - 4 - - 15 Customer G 16 - - 9 - Customer H 8 - - 14 - Customer I 5 - - 13 - Customer J 8 - - 16 - 97 % 95 % - % 100 % 100 % Purchase for years ended Balance as of 2023 2022 2021 2023 2022 Supplier A 64 % 90 % 100 % 100 % 100 % Supplier B 36 10 - - - 100 % 100 % 100 % 100 % 100 %

General Information and Basis_3

General Information and Basis of Operation (Details) - USD ($)		Oct. 12, 2023	Dec. 31, 2023	Apr. 28, 2023	Mar. 24, 2023	Mar. 21, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
General Information and Basis of Operation [Line Items]
Nominal value					$ 10	$ 10
Ordinary shares issued	[1]		27,000,000				27,000,000
Ordinary shares outstanding			27,000,000				27,000,000
Mr. Wong Kim Kwan Kings [Member]
General Information and Basis of Operation [Line Items]
Ownership percentage			90%
Mr. Chong Kin Fai [Member]
General Information and Basis of Operation [Line Items]
Ownership percentage			10%
Top Wealth (BVI) Group Limited [Member]
General Information and Basis of Operation [Line Items]
Ownership percentage						100%
Top Wealth Group (International) Limited [Member]
General Information and Basis of Operation [Line Items]
Ownership percentage					100%
Common Stock [Member]
General Information and Basis of Operation [Line Items]
Ordinary shares outstanding	[2]		27,000,000				27,000,000	27,000,000	27,000,000
IPO [Member]
General Information and Basis of Operation [Line Items]
Ordinary shares issued		26,999,250		650
Aggregate ordinary shares issued		26,999,250
IPO [Member] \| Common Stock [Member]
General Information and Basis of Operation [Line Items]
Ordinary shares issued		27,000,000
Ordinary shares outstanding		27,000,000

[1] Giving retroactive effect to all the 27,000,000 shares issued and outstanding after the Pro Rata Share Issuance on October 12, 2023, which has been treated as share split, from the earliest period presented. Giving retroactive effect to all the 27,000,000 shares issued and outstanding after the Pro Rata Share Issuance on October 12, 2023, which has been treated as share split, from the earliest period presented.

General Information and Basis_4

General Information and Basis of Operation (Details) - Schedule of Company and its Subsidiaries	12 Months Ended
	Dec. 31, 2023
Top Wealth Group Holding Limited [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of incorporation	Feb. 01, 2023
Holding company	Winwin Development Group Limited
Nature of business	Investment holding
Top Wealth (BVI) Group Limited [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of incorporation	Jan. 18, 2023
Holding company	Top Wealth Group Holding Limited
Nature of business	Investment holding
Top Wealth Group (International) Limited [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of incorporation	Sep. 22, 2009
Holding company	Top Wealth (BVI) Group Limited
Nature of business	Trading of caviar

General Information and Basis_5

General Information and Basis of Operation (Details) - Schedule of Company’s Shareholders	12 Months Ended
	Dec. 31, 2023
Winwin Development Group Limited [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Percentage of interest	74.67%
Beyond Glory Worldwide Limited [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Percentage of interest	4.40%
Keen Sky Global Limited [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Percentage of interest	4.93%
State Wisdom Holdings Limited [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Percentage of interest	4.93%
Snow Bear Capital Limited [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Percentage of interest	3.33%
Mercury Universal Investment Limited [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Percentage of interest	4.54%
Greet Harmony Global Limited [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Percentage of interest	3.20%

Significant Accounting Polici_3

Significant Accounting Policies (Details)		12 Months Ended
Significant Accounting Policies (Details)	Dec. 14, 2023	Dec. 31, 2023 USD ($)	Dec. 31, 2023 HKD ($)	Dec. 31, 2022 USD ($)
Significant Accounting Policies [Abstract]
Deposits held in bank		$ 64,000	$ 500,000
Guarantee amount		70,350
Allowance for credit losses
Income tax, rate	5%	50%	50%
Pre-tax income, rate	5%

Significant Accounting Polici_4

Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of Depreciable Assets	12 Months Ended
	Dec. 31, 2023
Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of Depreciable Assets [Line Items]
Leasehold improvement	Over the lease term
Minimum [Member]
Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of Depreciable Assets [Line Items]
Equipment	5 years
Maximum [Member]
Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of Depreciable Assets [Line Items]
Equipment	10 years

Significant Accounting Polici_5

Significant Accounting Policies (Details) - Schedule of Revenue - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenue from External Customer [Line Items]
Total revenue	$ 16,943,287	$ 8,512,929	$ 19,615
Sale of caviar products [Member]
Revenue from External Customer [Line Items]
Total revenue	12,483,195	8,512,929	19,615
Sale of wine [Member]
Revenue from External Customer [Line Items]
Total revenue	$ 4,460,092

Significant Accounting Polici_6

Significant Accounting Policies (Details) - Schedule of Currency Exchange Rates	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
USD to HK$ Year End [Member]
Schedule of Currency Exchange Rates [Line Items]
Currency exchange rates	7.8	7.8	7.8
USD to HK$ Average Rate [Member]
Schedule of Currency Exchange Rates [Line Items]
Currency exchange rates	7.8	7.8	7.8

Accounts Receivable (Details)

Accounts Receivable (Details)	Dec. 31, 2023 USD ($)
Accounts Receivable [Abstract]
Revenue	$ 5,390,276
Revenue collected	$ 5,432,603

Accounts Receivable (Details) -

Accounts Receivable (Details) - Schedule of Accounts Receivable - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Accounts Receivable [Line Items]
Total accounts receivable	$ 5,972,736	$ 40,248
Allowance
Accounts Receivable	5,972,736	40,248
Third Parties [Member]
Schedule of Accounts Receivable [Line Items]
Total accounts receivable	5,972,736	33,382
Related Parties [Member]
Schedule of Accounts Receivable [Line Items]
Total accounts receivable		$ 6,866

Inventories (Details) - Schedul

Inventories (Details) - Schedule of Inventories - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Inventories [Abstract]
Finished products	$ 153,209	$ 2,071,708
Allowance
Inventories	$ 153,209	$ 2,071,708

Property, Plant and Equipment_2

Property, Plant and Equipment (Details) - Schedule of Property Plant and Equipment - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Property Plant and Equipment [Line Items]
Property, plant and equipment	$ 543,896	$ 543,896
Accumulated depreciation	(409,358)	(175,699)
Total	134,538	368,197
Equipment [Member]
Schedule of Property Plant and Equipment [Line Items]
Property, plant and equipment	104,294	104,294
Leasehold Improvements [Member]
Schedule of Property Plant and Equipment [Line Items]
Property, plant and equipment	$ 439,602	$ 439,602

Property, Plant and Equipment_3

Property, Plant and Equipment (Details) - Schedule of Depreciation - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule Of Depreciation Abstract
Administrative expense	$ 233,659	$ 173,215

Borrowings (Details)

Borrowings (Details)	Dec. 31, 2023 USD ($)
Borrowings [Line Items]
Facility limit	$ 1,000,000
Drawn amount	429,065
Independent Third Party [Member]
Borrowings [Line Items]
Facility limit	500,000
Drawn amount	$ 348,828

Leases (Details)

Leases (Details)	12 Months Ended
Leases (Details)	Dec. 31, 2023
Minimum [Member]
Leases [Line Items]
Remaining lease term	1 year
Maximum [Member]
Leases [Line Items]
Remaining lease term	2 years

Leases (Details) - Schedule of

Leases (Details) - Schedule of Company’s Operating Leases - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Company’s Operating Leases [Abstract]
Cost	$ 147,539	$ 131,138
Accumulated amortisation	(107,118)	(60,062)
Total lease cost	$ 40,421	$ 71,076

Leases (Details) - Schedule o_2

Leases (Details) - Schedule of Other Information - USD ($)	12 Months Ended
Leases (Details) - Schedule of Other Information - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Other Information [Abstract]
New right-of-uses asset – operating lease and lease liabilities recognized	$ 45,992	$ 102,280
Cash paid for amounts included in the measurement of operating lease liabilities	$ 79,769	$ 57,128
Weighted-average remaining lease term - operating leases	6 months	1 year 6 months
Weighted-average discount rate - operating leases	5.625%	5%

Leases (Details) - Schedule o_3

Leases (Details) - Schedule of Maturities of Operating Lease Liabilities	Dec. 31, 2023 USD ($)
Schedule of Maturities of Operating Lease Liabilities [Abstract]
2024	$ 41,141
Total operating lease payments	41,141
Less imputed interest	(720)
Total operating lease liabilities	$ 40,421

Income Tax (Details)

Income Tax (Details) - HKD ($)		12 Months Ended
Income Tax (Details) - HKD ($)	Dec. 14, 2023	Dec. 31, 2023
Income Tax (Details) [Line Items]
Income tax rate	5%	50%
Assessable profits (in Dollars)		$ 2,000,000
Hong Kong [Member]
Income Tax (Details) [Line Items]
Income tax rate		8.25%
Top Wealth Group (International) Limited [Member]
Income Tax (Details) [Line Items]
Tax rate on assessable profits		16.50%

Income Tax (Details) - Schedule

Income Tax (Details) - Schedule of Provision for Income Tax - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Current
Current income tax	$ 637,676	$ 370,419
Deferred
Deferred income tax	(30,523)	(7,832)	(5,893)
Total	607,153	362,587	(5,893)
Hong Kong [Member]
Current
Current income tax	669,016	370,419
Deferred
Deferred income tax	(34,998)	(7,832)	(5,893)
Over provision in previous years [Member]
Current
Current income tax	(31,340)
Under provision in previous years [Member]
Deferred
Deferred income tax	$ 4,475

Income Tax (Details) - Schedu_2

Income Tax (Details) - Schedule of Numerical Reconciliation of Income Tax Expenses - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Numerical Reconciliation of Income Tax Expenses [Abstract]
Profit (loss) before income tax	$ 3,045,248	$ 2,280,358	$ (16,888)
Tax effect at the Hong Kong profits tax rate of 16.5%	502,466	376,259	(2,787)
Tax effect of preferential tax rate	(21,154)	(21,154)
Tax effect of tax loss not previously recognized			(3,106)
Non-deductible expenditure	153,475	8,251
Over provision in previous years	(26,865)
Tax effect of tax reduction	(769)	(769)
Total	$ 607,153	$ 362,587	$ (5,893)

Income Tax (Details) - Schedu_3

Income Tax (Details) - Schedule of Numerical Reconciliation of Income Tax Expenses (Parentheticals)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Hong Kong [Member]
Income Tax (Details) - Schedule of Numerical Reconciliation of Income Tax Expenses (Parentheticals) [Line Items]
Tax effect on profits tax rate	16.50%	16.50%	16.50%

Income Tax (Details) - Schedu_4

Income Tax (Details) - Schedule of Effective Income Tax Rate	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Effective Income Tax Rate [Abstract]
Effective income tax rate – Hong Kong	19.94%	15.90%	14.90%

Income Tax (Details) - Schedu_5

Income Tax (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax (Details) - Schedule of Deferred Tax Assets and Liabilities [Line Items]
Balance, Beginning		$ (5,893)
Charged (credited) to statement of operations	$ (30,523)	(7,832)
Balance, Ending	(44,248)	(13,725)
Tax losses [Member]
Income Tax (Details) - Schedule of Deferred Tax Assets and Liabilities [Line Items]
Balance, Beginning		(12,521)
Charged (credited) to statement of operations		12,521
Balance, Ending
Depreciation allowance [Member]
Income Tax (Details) - Schedule of Deferred Tax Assets and Liabilities [Line Items]
Balance, Beginning		6,628
Charged (credited) to statement of operations	(30,523)	(20,353)
Balance, Ending	$ (44,248)	$ (13,725)

Commitments and Contingencies (

Commitments and Contingencies (Details)		12 Months Ended
Commitments and Contingencies (Details)	Apr. 18, 2024 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2023 HKD ($)
Commitments and Contingencies (Details) [Line Items]
Fixed fee		$ 128,205	$ 1,000,000
Percentage of total number of shares		4%	4%
Discount rate		50%	50%
Forecast [Member]
Commitments and Contingencies (Details) [Line Items]
Fixed fee	$ 128,205
Fair value of stock option	$ 470,148

Supplemental Cash Flow Inform_3

Supplemental Cash Flow Information (Details) - Schedule of Payments for Interest and Income Taxes - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Payments for Interest and Income Taxes [Abstract]
Interest
Income taxes	$ 15,825

Related Party Transactions (Det

Related Party Transactions (Details) - Schedule of Related Party Transactions - USD ($)		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Chong Kin Fai [Member]
Related Party Transaction [Line Items]
Related party transactions, Amount		$ 63,735	$ (898)	$ 532
Relationship		A former director and principal owner of the Company	A former director and principal owner of the Company	A former director and principal owner of the Company
Note		Repayment of unsecured interest free loan payable, repayable on demand	Proceeds from unsecured interest free loan payable, repayable on demand	Cash advanced for unsecured interest free loan receivable, repayable on demand
Wong Kim Kwan Kings [Member]
Related Party Transaction [Line Items]
Related party transactions, Amount		$ 57,690	$ (467,315)	$ (293,410)
Relationship		Director and controlling shareholder of the Company	Director and controlling shareholder of the Company	Director and controlling shareholder of the Company
Note		Repayment of unsecured interest free loan payable, repayable on demand	Proceeds from unsecured interest free loan payable, repayable on demand	Proceeds from unsecured interest free loan payable, repayable on demand
Snow Bear Capital Limited [Member]
Related Party Transaction [Line Items]
Related party transactions, Amount		$ 429,065
Relationship		Shareholder of the Company
Note		Proceeds from unsecured interest free loan payable, repayable within one year from drawdown.
Beauty & Health International Company Limited (Customer B) [Member]
Related Party Transaction [Line Items]
Related party transactions, Amount	[1]		$ 1,281,077
Relationship	[1]		A company under common control
Note	[1]		Revenue - sale of caviar
Beauty & Health International E-Commerce Limited (Customer C) [Member]
Related Party Transaction [Line Items]
Related party transactions, Amount	[2]		$ 1,063,334
Relationship	[2]		A company under common control
Note	[2]		Revenue - sale of caviar
Mother Nature Health (HK) Limited (Customer E) [Member]
Related Party Transaction [Line Items]
Related party transactions, Amount	[2]		$ 797,872
Relationship	[2]		The Company’s former director was also this related company’s former director
Note	[2]		Revenue - sale of caviar
Sky Channel Management Limited [Member]
Related Party Transaction [Line Items]
Related party transactions, Amount	[3]		$ 1,418,141
Relationship	[3]		The Company’s principal owner was a former director of this related company
Note	[3]		Marketing expense
Chong Kin Fai [Member]
Related Party Transaction [Line Items]
Related party transactions, Amount			$ 64,101
Relationship			A former director and principal owner of the Company
Note			Amount receivable for issuance of common stock in Top Wealth International as of December 31, 2022. The amount was paid on May 13, 2023.
Wong Kim Kwan Kings [Member]
Related Party Transaction [Line Items]
Related party transactions, Amount			$ 576,912
Relationship			Director and controlling shareholder of the Company
Note			Conversion of unsecured interest free loan payable, repayable on demand into common stock in Top Wealth International

[1] The transaction with this related party was ceased after August 31, 2022. The transaction with this related party started on September 3, 2022. The controlling shareholder disposed all of his interest in this related party on 28 August 2022. These transactions were not considered as related party transactions in the year ended December 31, 2023 The transaction with this related party was ceased after December 31, 2022.

Related Party Transactions (D_2

Related Party Transactions (Details) - Schedule of Balances Due with Related Parties - Related Party [Member] - USD ($)		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Wong Kim Kwan Kings [Member]
Schedule of Balances Due with Related Parties [Line Items]
Amount		$ 160,089	$ (217,779)
Relationship		Director and controlling shareholder of the Company	Director and controlling shareholder of the Company
Note		Unsecured interest free loan payable, repayable on demand	Unsecured interest free loan payable, repayable on demand
Snow Bear Capital Limited [Member]
Schedule of Balances Due with Related Parties [Line Items]
Amount		$ 429,065
Relationship		Shareholder of the Company
Note		Unsecured interest free loan payable, repayable within one year from draw down
Mother Nature Health (HK) Limited (Customer E) [Member]
Schedule of Balances Due with Related Parties [Line Items]
Amount	[1]		$ 5,436
Relationship	[1]		The Company’s former director was also this related company’s former director
Note	[1]		Account receivable
Chong Kin Fai [Member]
Schedule of Balances Due with Related Parties [Line Items]
Amount			$ 63,735
Relationship			A former director and principal owner of the Company
Note			Unsecured interest free loan receivable, repayable on demand

[1] The transaction with this related party started on January 27, 2022. The former director of the Company resigned on February 10, 2022. These transactions were not considered as related party transactions in the year ended December 31, 2023.

Concentration and Risks (Detail

Concentration and Risks (Details) - Schedule of Significant Outstanding Receivables and Payable			12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Customer Concentration Risk [Member] \| Customer A [Member] \| Accounts Receivable [Member]
Concentration and risks [Line Items]
Total concentration risk, percentage	8%	46%	25%	37%
Customer Concentration Risk [Member] \| Customer B [Member] \| Accounts Receivable [Member]
Concentration and risks [Line Items]
Total concentration risk, percentage				15%
Customer Concentration Risk [Member] \| Customer C [Member] \| Accounts Receivable [Member]
Concentration and risks [Line Items]
Total concentration risk, percentage		4%		12%
Customer Concentration Risk [Member] \| Customer D [Member] \| Accounts Receivable [Member]
Concentration and risks [Line Items]
Total concentration risk, percentage		22%		18%
Customer Concentration Risk [Member] \| Customer E [Member] \| Accounts Receivable [Member]
Concentration and risks [Line Items]
Total concentration risk, percentage	40%	13%	35%	9%
Customer Concentration Risk [Member] \| Customer F [Member] \| Accounts Receivable [Member]
Concentration and risks [Line Items]
Total concentration risk, percentage		15%		4%
Customer Concentration Risk [Member] \| Customer G [Member] \| Accounts Receivable [Member]
Concentration and risks [Line Items]
Total concentration risk, percentage	9%		16%
Customer Concentration Risk [Member] \| Customer H [Member] \| Accounts Receivable [Member]
Concentration and risks [Line Items]
Total concentration risk, percentage	14%		8%
Customer Concentration Risk [Member] \| Customer I [Member] \| Accounts Receivable [Member]
Concentration and risks [Line Items]
Total concentration risk, percentage	13%		5%
Customer Concentration Risk [Member] \| Customer J [Member] \| Accounts Receivable [Member]
Concentration and risks [Line Items]
Total concentration risk, percentage	16%		8%
Customer Concentration Risk [Member] \| Total Customer [Member] \| Accounts Receivable [Member]
Concentration and risks [Line Items]
Total concentration risk, percentage	100%	100%	97%	95%
Supplier Concentration Risk [Member] \| Accounts Payable [Member] \| Supplier A [Member]
Concentration and risks [Line Items]
Total concentration risk, percentage	100%	100%	64%	90%	100%
Supplier Concentration Risk [Member] \| Accounts Payable [Member] \| Supplier B [Member]
Concentration and risks [Line Items]
Total concentration risk, percentage			36%	10%
Supplier Concentration Risk [Member] \| Accounts Payable [Member] \| Total Supplier [Member]
Concentration and risks [Line Items]
Total concentration risk, percentage	100%	100%	100%	100%	100%

Equity (Details)

Equity (Details) - $ / shares		Dec. 31, 2023	Oct. 12, 2023	Apr. 28, 2023	Mar. 01, 2023	Feb. 01, 2023	Dec. 31, 2022
Equity [Line Items]
Authorized share		500,000,000					500,000,000
Ordinary shares, par value (in Dollars per share)		$ 0.0001					$ 0.0001
Ordinary shares issued	[1]	27,000,000					27,000,000
Ordinary shares outstanding		27,000,000					27,000,000
Ordinary Share [Member]
Equity [Line Items]
Authorized share						500,000,000
Ordinary shares, par value (in Dollars per share)				$ 0.0001	$ 0.0001	$ 0.0001
Shares issued				650	99	1
Issued a par value (in Dollars per share)						$ 0.0001
IPO [Member]
Equity [Line Items]
Ordinary shares issued			26,999,250	650
IPO [Member] \| Ordinary Share [Member]
Equity [Line Items]
Ordinary shares issued			27,000,000
Ordinary shares outstanding			27,000,000

[1] Giving retroactive effect to all the 27,000,000 shares issued and outstanding after the Pro Rata Share Issuance on October 12, 2023, which has been treated as share split, from the earliest period presented.