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Schedule of Prepayments and Other Assets, Net (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid expenses	$ 116,933	$ 65,614
Other assets	74,298	40,423
Prepaid GST	128,031	130,073
Less: allowance for credit losses	(1,725)	(1,725)	$ (600)
Total prepayments and other assets, net	317,537	234,385
Less: amounts classified as non-current assets	(1,486)	(4,457)
Amounts classified as current assets	$ 316,051	$ 229,928

Cybersecurity Risk Management and Strategy Disclosure	12 Months Ended
Cybersecurity Risk Management and Strategy Disclosure	Dec. 31, 2025
Cybersecurity Risk Management, Strategy, and Governance [Abstract]
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]	Risk Management and Strategy We proactively identify and assess material risks associated with cybersecurity threats to our information systems and the data contained within them. This ongoing process includes continuous monitoring and evaluation of the threat environment using a combination of methods, such as manual and automated tools, subscribing to threat intelligence reports and services, analyzing threat actor reports, conducting vulnerability scans, and performing regular risk assessments. Our third-party IT service provider plays a critical role in continuously monitoring the cybersecurity landscape, identifying potential risks, and implementing necessary defensive measures. The service provider promptly communicates any potential threats or incidents to our management team and Board of Directors. Ongoing collaboration between our management team and the service provider ensures a dynamic exchange of information and a coordinated response strategy. To date, we are not aware of any material risks from cybersecurity threats, including incidents, that have significantly impacted or are likely to impact our Group’s business strategy, operations, or financial condition. For further details, refer to “Item 3. Key Information—D. Risk Factors—Risks Relating to Our Business—Technology and Cybersecurity Risks.”
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]	true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]	false
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Text Block]	To date, we are not aware of any material risks from cybersecurity threats, including incidents, that have significantly impacted or are likely to impact our Group’s business strategy, operations, or financial condition. For further details, refer to “Item 3. Key Information—D. Risk Factors—Risks Relating to Our Business—Technology and Cybersecurity Risks.”
Cybersecurity Risk Board of Directors Oversight [Text Block]	Cybersecurity Governance The Board of Directors has primary oversight responsibility for managing cybersecurity risks within the organization. At the management level, the Chief Executive Officer, Chief Financial Officer, and Vice President of Operations are responsible for assessing and addressing material cybersecurity risks and incidents. They regularly engage with our IT service provider and business operations teams to review cybersecurity performance metrics, identify top risks, and evaluate the progress of cybersecurity programs and initiatives. As of the date of this report, the Company has not encountered any cybersecurity incidents deemed material to the Company as a whole.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block]	The Board of Directors has primary oversight responsibility for managing cybersecurity risks within the organization. At the management level, the Chief Executive Officer, Chief Financial Officer, and Vice President of Operations are responsible for assessing and addressing material cybersecurity risks and incidents. They regularly engage with our IT service provider and business operations teams to review cybersecurity performance metrics, identify top risks, and evaluate the progress of cybersecurity programs and initiatives.

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

Schedule of Movement of Allowance for Credit Losses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Balance at January 1	$ 1,725	$ 600
Provision for credit losses		1,125	600
Balance at December 31	$ 1,725	$ 1,725	$ 600

ROU Assets and Operating Lease Liabilities

12 Months Ended

Dec. 31, 2025

Rou Assets And Operating Lease Liabilities

ROU Assets and Operating Lease Liabilities

5. ROU Assets and Operating Lease Liabilities

As of December 31, 2025 and 2024, the Group had the following lease arrangements. The lease terms presented below represent the lease periods used for measurement purposes, including non-cancellable periods together with renewal options that the Group is reasonably certain to exercise, in accordance with ASC 842.

Description of lease		Lease term
Office at Beach Centre, Singapore		3 years and 2 months from April 1, 2023 to May 31, 2026
Office at Seoul, South Korea		2 years from March 4, 2024 to March 3, 2026 (including a 1-year renewal option assessed as reasonably certain to be exercised)
Office at Shanghai, China		2 years from March 3, 2025 to March 9, 2027

a)	Amounts recognized in the consolidated balance sheets:

	2025		2024
	As of December 31,
	2025		2024
Right-of-use assets	$	79,614	$	133,103

Operating lease liabilities
Current	$	78,281	$	104,267
Non-current		6,321		41,011
Total Operating lease liabilities	$	84,602	$	145,278

Weighted average remaining lease terms (in years)		0.81		1.39

b)	Information related to operating lease activities during the years ended December 31, 2025, 2024 and 2023 are as follows:

	2025		2024		2023
	For the Years Ended December 31,
	2025		2024		2023
ROU assets obtained in exchange for operating lease liabilities	$	73,808	$	29,338		259,269

Amortization of ROU assets		127,297		94,099		61,406
Accretion of operating lease liabilities		5,995		8,913		8,410
Total operating lease expenses	$	133,292	$	103,012		69,816

c)	The following table summarizes the remaining contractual maturities of lease liabilities, categorized by the years in which such lease liabilities are required to be settled, under operating leases as of December 31, 2025:

During the year ended December 31,
2026	$	79,565
2027		6,345
Total future lease payments	$	85,910
Less: imputed interest		(1,308	)
Present value of lease obligations	$	84,602

The weighted-average discount rate used to determine the operating lease liabilities as of December 31, 2025 and 2024 was 4.6% and 4.6%, respectively.

Organization and Description of Business (Tables)

12 Months Ended

Dec. 31, 2025

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Subsidiaries of the Company

The consolidated financial statements of the Company include the following entities:

Schedule of Subsidiaries of the Company

Entity	Date of incorporation	Place of incorporation	Ownership			Principal activities
Uni-Fuels Group Inc (“Uni-Fuels Group”)	February 5, 2024	Cayman Islands		100	%	Investment holding company
Uni-Fuels Pte. Ltd. (“Uni-Fuels”)	October 12, 2021	Singapore		100	%	Ship bunkering as marine fuels supplier and broker
Uni-Fuels Pte. Ltd. Seoul Branch Office	March 21, 2024	South Korea		Not applicable		Ship bunkering and service provider of marine fuels solutions
Uni-Fuels (Shanghai) Co., Ltd.	February 11, 2025	China		100	%	Sales of petroleum products
Uni-Fuels Middle East FZCO	February 14, 2025	UAE		100	%	Fuel supply services
Uni-Fuels Ltd	June 11, 2025	Cyprus		100	%	Service provider of marine fuels solutions

Prepayments and Other Assets, Net (Tables)

12 Months Ended

Dec. 31, 2025

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Schedule of Prepayments and Other Assets, Net

	2025			2024
		As of December 31,
	2025			2024
Prepaid expenses	$	116,933		$	65,614
Other assets		74,298			40,423
Prepaid GST		128,031			130,073
Less: allowance for credit losses		(1,725	)		(1,725	)
Total prepayments and other assets, net		317,537			234,385
Less: amounts classified as non-current assets		(1,486	)		(4,457	)
Amounts classified as current assets	$	316,051		$	229,928

Schedule of Movement of Allowance for Credit Losses

The movement of allowances for credit losses is as follows:

	2025		2024		2023
	As of December 31,
	2025		2024		2023
Balance at January 1	$	1,725	$	600	$	-
Provision for credit losses		-		1,125		600
Balance at December 31	$	1,725	$	1,725	$	600

Schedule of Remaining Contractual Maturities (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Rou Assets And Operating Lease Liabilities
2026	$ 79,565
2027	6,345
Total future lease payments	85,910
Less: imputed interest	(1,308)
Total Operating lease liabilities	$ 84,602	$ 145,278

Organization and Description of Business (Details Narrative) - USD ($)	Feb. 04, 2025	Jan. 15, 2025	Dec. 31, 2025	Apr. 18, 2024	Mar. 14, 2024
IPO [Member]
Schedule of Equity Method Investments [Line Items]
Gross proceeds		$ 8,400,000
Net proceeds		$ 7,390,000
IPO [Member] \| Common Class A [Member]
Schedule of Equity Method Investments [Line Items]
Number of shares issued		2,100,000
Share price		$ 4
Over-Allotment Option [Member]
Schedule of Equity Method Investments [Line Items]
Gross proceeds	$ 1,260,000
Net proceeds	$ 1,170,000
Over-Allotment Option [Member] \| Common Class A [Member]
Schedule of Equity Method Investments [Line Items]
Number of shares issued	315,000
Share price	$ 4
Uni-Fuels Group Inc [Member]
Schedule of Equity Method Investments [Line Items]
Ownership percentage			100.00%	100.00%
Uni-Fuels Group Inc [Member] \| Koh Kuan Hua [Member]
Schedule of Equity Method Investments [Line Items]
Ownership percentage					100.00%
UniFuels Holdings Limited [Member] \| Koh Kuan Hua [Member]
Schedule of Equity Method Investments [Line Items]
Ownership percentage					100.00%

Schedule of Accounts Receivable (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Credit Loss [Abstract]
Accounts receivable related to sales of marine fuels	$ 26,266,112	$ 11,469,112
Less: allowance for credit losses	(10,423)	(10,423)	$ (13,281)	$ (5,408)
Total accounts receivable – third parties, net	$ 26,255,689	$ 11,458,689

Schedule of Disaggregated Information of Revenues (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Product Information [Line Items]
Total	$ 263,887,586	$ 155,193,013	$ 70,785,528
CHINA \| Sale of Marine Fuels [Member]
Product Information [Line Items]
Total	29,771,155	13,339,546	3,958,669
CHINA \| Brokerage Commissions [Member]
Product Information [Line Items]
Total			211,930
HONG KONG \| Sale of Marine Fuels [Member]
Product Information [Line Items]
Total	10,593,903	4,001,824	3,886,888
MALAYSIA \| Sale of Marine Fuels [Member]
Product Information [Line Items]
Total	78,485,394	44,073,880	8,577,514
SINGAPORE \| Sale of Marine Fuels [Member]
Product Information [Line Items]
Total	90,371,606	58,370,083	38,692,637
SINGAPORE \| Brokerage Commissions [Member]
Product Information [Line Items]
Total	13,539		209,221
KOREA, REPUBLIC OF \| Sale of Marine Fuels [Member]
Product Information [Line Items]
Total	8,594,496	6,105,287	1,533,270
KOREA, REPUBLIC OF \| Brokerage Commissions [Member]
Product Information [Line Items]
Total			39,895
UNITED ARAB EMIRATES \| Sale of Marine Fuels [Member]
Product Information [Line Items]
Total	5,558,863	3,756,984	548,177
VIET NAM \| Sale of Marine Fuels [Member]
Product Information [Line Items]
Total	962,649	340,174	1,549,407
THAILAND \| Sale of Marine Fuels [Member]
Product Information [Line Items]
Total	3,641,697	4,693,086	1,998,602
INDONESIA \| Sale of Marine Fuels [Member]
Product Information [Line Items]
Total	4,365,274	4,348,622	180,898
TIMOR-LESTE \| Sale of Marine Fuels [Member]
Product Information [Line Items]
Total		2,553,700
INDIA \| Sale of Marine Fuels [Member]
Product Information [Line Items]
Total	9,057,960	1,721,256	759,286
SPAIN \| Sale of Marine Fuels [Member]
Product Information [Line Items]
Total	7,252,415	1,123,811	332,559
Others [Member] \| Sale of Marine Fuels [Member]
Product Information [Line Items]
Total	15,217,937	10,752,610	8,133,873
Others [Member] \| Brokerage Commissions [Member]
Product Information [Line Items]
Total	698	12,150	172,702
Subtotal [Member] \| Sale of Marine Fuels [Member]
Product Information [Line Items]
Total	263,873,349	155,180,863	70,151,780
Subtotal [Member] \| Brokerage Commissions [Member]
Product Information [Line Items]
Total	$ 14,237	$ 12,150	$ 633,748

Schedule of Estimated Useful Lives of Property And Equipment (Details)	Dec. 31, 2025
Leasehold Improvements [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	3 years
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	5 years
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	3 years
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	10 years
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	5 years

Organization and Description of Business

12 Months Ended

Dec. 31, 2025

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization and Description of Business

1. Organization and Description of Business

Uni-Fuels Holdings Limited (“Uni-Fuels Holdings”) (“the Company”) is a company incorporated in the Cayman Islands with limited liability on March 8, 2024. Uni-Fuels Holdings is a parent holding company with no operations.

Uni-Fuels Holdings together with its subsidiaries (collectively, “the Group”) operating across Singapore, Seoul, Shanghai, Dubai and Limassol with ship bunkering as its primary business activity. The Group is a global provider of marine fuel solutions to shipping companies, integrating supply logistics and tailored solutions, to help its customers optimize their marine fuel procurement covering all markets across all time zones. The Group primarily generates sales income by selling marine fuels to its customers and receives brokerage commissions by referring shipping companies to its customers through its key operating subsidiaries in Singapore and Dubai.

The consolidated financial statements of the Company include the following entities:

Schedule of Subsidiaries of the Company

Entity	Date of incorporation	Place of incorporation	Ownership			Principal activities
Uni-Fuels Group Inc (“Uni-Fuels Group”)	February 5, 2024	Cayman Islands		100	%	Investment holding company
Uni-Fuels Pte. Ltd. (“Uni-Fuels”)	October 12, 2021	Singapore		100	%	Ship bunkering as marine fuels supplier and broker
Uni-Fuels Pte. Ltd. Seoul Branch Office	March 21, 2024	South Korea		Not applicable		Ship bunkering and service provider of marine fuels solutions
Uni-Fuels (Shanghai) Co., Ltd.	February 11, 2025	China		100	%	Sales of petroleum products
Uni-Fuels Middle East FZCO	February 14, 2025	UAE		100	%	Fuel supply services
Uni-Fuels Ltd	June 11, 2025	Cyprus		100	%	Service provider of marine fuels solutions

Reorganization

The Reorganization was completed on April 18, 2024 through a series of planned transactions. As a result of the Reorganization, the Company has become the holding company for all previously mentioned entities. The primary objective of the Reorganization was to transfer 100% ownership of Uni-Fuels to the Company, enabling the Company to serve as the issuer for its planned initial public offering in the United States.

Immediately before the Reorganization, Uni-Fuels was wholly owned and controlled by Koh Kuan Hua and functioned as the operational entity for all the Group’s business activities. The Company and Uni-Fuels Group were established on March 8, 2024, and February 5, 2024, respectively, by a registered agent in the Cayman Islands, with the sole purpose of acting as holding company for the Group. On March 14, 2024, 100% ownership of Uni-Fuels Holdings, which at the time also held 100% ownership interest in Uni-Fuels Group, was transferred from the registered agent to Koh Kuan Hua. Both the Company and Uni-Fuels Group had not engaged in any business activities before the transfer. On April 18, 2024, Koh Kuan Hua transferred 100% ownership interest in Uni-Fuels to the Company, thereby completing the Reorganization.

Immediately before and after the Reorganization, the Company, Uni-Fuels Group, and Uni-Fuels remained under the complete ownership and control of Koh Kuan Hua. Consequently, the Reorganization is classified as a common control transaction under ASC 805-50.

On January 15, 2025, the Company consummated its initial public offering (“IPO”) of 2,100,000 Class A Ordinary Shares at an offering price of $4 per share, generating gross proceeds of $8,400,000 with net proceeds of approximately $7,390,000, after deducting estimated underwriting discounts and commissions and estimated offering expenses payable by the Company. The Class A Ordinary Shares were approved for listing on The Nasdaq Capital Market and commenced trading under the ticker symbol “UFG”. On February 4, 2025, the underwriter exercised the over-allotment option in full to purchase 315,000 additional Class A Ordinary Shares from the Company at the public offering price of $4 per share, generating additional gross proceeds of $1,260,000 with net proceeds of approximately $1,170,000, after deducting estimated underwriting discounts and commissions and estimated offering expenses payable by the Company.

Following this, the consolidation of the Company and its subsidiaries has been accounted for at historical cost and prepared on the basis as if the aforementioned transactions had become effective as of the beginning of the first period presented in these consolidated financial statements. Results of operations for the periods presented comprise those of the previously separate entities combined from the beginning of the period to the end of the period, eliminating the effects of intra-entity transactions.

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of Current and Deferred Portions of the Income Tax Expense

The current and deferred portions of the income tax expense included in the consolidated statements of operations and comprehensive income as determined in accordance with ASC 740 are as follows:


	For the Years Ended December 31,
	2025			2024			2023
Current taxes	$	139,904		$	103,305		$	180,024
Deferred taxes		(5,898	)		(5,177	)		14,339
Income tax expense	$	134,006		$	98,128		$	194,363

Schedule of Reconciliation of Difference between Expected Income Tax Expense

A reconciliation of the difference between the expected income tax expense computed at Singapore income tax rate of 17% and the Group’s reported income tax expense is shown in the following table:


	For the Years Ended December 31,
	2025			2024			2023
(Loss)/Income before income tax expense	$	(1,616,654	)	$	269,725		$	1,406,150
Applicable income tax rate		17	%		17	%		17	%
Income tax expense at applicable income tax rate	$	(274,831	)	$	45,853		$	239,046
Non-deductible expenses
- Bank fees		-			3,060			-
- Consultancy and professional fees		36,494			-			-
- Depreciation		4,839			4,839			-
- Entertainment expenses		-			833			-
- Others		11,434			2,045			2,039
Income not subject to tax		-			-			(2,777	)
True up adjustments for taxes for prior year		19,925			12,280			-
Difference from the effect of tax rates in a foreign jurisdiction		373,077			70,502			-
Effect of tax exemption scheme and tax reduction		(36,932	)		(41,284	)		(43,945	)
Income tax expense	$	134,006		$	98,128		$	194,363

Schedule of Components of Deferred Tax Assets and Liabilities

The Group measures deferred tax assets and liabilities based on the difference between the financial statement and tax bases of assets and liabilities at the applicable tax rates. Components of the Group’s deferred tax assets and liabilities are as follows:


	As of December 31,
	2025			2024
Deferred tax assets:
Allowance for credit loss	$	2,065		$	2,065
Operating lease liabilities		6,538			21,732
Others		1,807			1,726

Total deferred tax assets	$	10,410		$	25,523

Deferred tax liabilities:
Depreciation and amortization		(6,703	)		(13,290	)
ROU assets		(5,799	)		(19,718	)
Others		(253	)		(758	)

Total deferred tax liabilities	$	(12,755	)	$	(33,766	)

Deferred tax liabilities, net	$	(2,345	)	$	(8,243	)

Schedule of Movement of Deferred Tax (Liabilities) Assets

Movement of the Group’s deferred tax (liabilities) assets during the years is as follows:

	2025			2024			2023
Balance at January 1	$	(8,243	)	$	(13,420	)	$	919
Credited/(Charged) to the consolidated statements of operations and comprehensive income		5,898			5,177			(14,339	)
Balance at December 31	$	(2,345	)	$	(8,243	)	$	(13,420	)

Schedule of Allowance for Expected Credit Losses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Credit Loss [Abstract]
Balance at January 1	$ 10,423	$ 13,281	$ 5,408
(Reversal of)/Provision for credit losses		(2,858)	7,873
Balance at December 31	$ 10,423	$ 10,423	$ 13,281

Property and Equipment, Net (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Depreciation expenses	$ 80,783	$ 74,490	$ 32,275

Property and Equipment, Net (Tables)

12 Months Ended

Dec. 31, 2025

Property, Plant and Equipment [Abstract]

Schedule of Property and Equipment

As of December 31, 2025 and 2024, property and equipment, net, consisted of the following:

Schedule of Property and Equipment

	2025			2024
	As of December 31,
	2025			2024
Leasehold improvements	$	87,687		$	87,687
Furniture, fixture and office equipment		34,933			26,050
Computer equipment		65,280			38,004
Motor vehicle		284,610			284,610
Less: accumulated depreciation		(187,549	)		(106,766	)
Total property and equipment, net	$	284,961		$	329,585

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

Basis of presentation and principle of consolidation

Basis of presentation and principle of consolidation

The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities Exchange Commission (“SEC”).

These consolidated financial statements include the financial statements of the Company and its subsidiaries. All intercompany transactions and balances among the Company and its subsidiaries have been eliminated upon consolidation.

A subsidiary is an entity in which the Company, directly or indirectly, controls more than one half of the voting power; or has the power to govern the financial and operating policies, to appoint or remove the majority of the members of the board of directors, or to cast a majority of votes at the meeting of directors.

Use of estimates and assumptions

Use of estimates and assumptions

The preparation of 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 disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. These estimates and judgments are based on historical information, information that is currently available to the Group and on various other assumptions that the Group believes to be reasonable under the circumstances. Significant estimates required to be made by management include, but not limited to, allowance for credit losses against financial assets and income tax. Actual results could differ from the estimates, and as such, differences could be material to these consolidated financial statements.

Cash and cash equivalents

Cash and cash equivalents

Cash and cash equivalents include cash on hand and demand deposits, as well as short-term, highly liquid investments with original maturities of three months or less.

Accounts receivable, net

Accounts receivable, net

Accounts receivable are recognized and carried at the original invoiced amount less an allowance for credit losses and do not bear interest. Customers who owed accounts receivables, are granted credit terms based on their credit metrics. The Group adopted ASU No.2016-13 “Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments” (“ASC Topic 326”) on its accounts receivable, starting from the incorporation date of Uni-Fuels as of October 12, 2021, and records the allowance for credit losses as an offset to accounts receivable, and the estimated credit losses charged to the allowance is classified as “general and administrative” in these consolidated statements of operations and comprehensive income. The Group assesses collectability by reviewing accounts receivable on a collective basis where similar characteristics exist, primarily based on similar business line, service or product offerings and on an individual basis when the Group identifies specific customers with known disputes or collectability issues. In determining the amount of the allowance for credit losses, the Group considers historical collectability based on past due status, the age of the accounts receivable balances, credit quality of the Group’s customers based on ongoing credit evaluations, current economic conditions, reasonable and supportable forecasts of future economic conditions, and other factors that may affect the Group’s ability to collect from customers. Under this accounting guidance, the Group measures credit losses on its accounts receivable using the current expected credit loss model under ASC 326. As of December 31, 2025 and 2024, the Company provided allowance for credit losses of $10,423 and $10,423, respectively.

Prepayments and other assets, net

Prepayments and other assets, net

Prepayments and other assets are comprised of other receivables and prepaid expenses, including rental deposit, interest receivables and prepaid office supplies. Since the incorporation of Uni-Fuels on October 12, 2021, the Group adopted ASC Topic 326 on its other receivables. The new credit loss guidance replaces the old model for measuring the allowance for credit losses with a model that is based on the expected losses. Under this accounting guidance, the Group measures credit losses on its prepayment and other assets using the current expected credit loss model under ASC 326. As of December 31, 2025 and 2024, the balance of allowance for credit loss against prepayments and other assets was $1,725 and $1,725, respectively.

Leases

Leases

Since the incorporation of Uni-Fuels on October 12, 2021, the Group adopted ASU No. 2016-02, Leases (Topic 842), as amended, which supersedes the lease accounting guidance under Topic 840, and generally requires lessees to recognize operating and financing lease liabilities and corresponding right-of-use assets on the balance sheet and to provide enhanced disclosures surrounding the amount, timing and uncertainty of cash flows arising from leasing arrangements.

The Group is a lessee of non-cancellable operating leases for corporate office premises. The Group determines if an arrangement is a lease at inception. A lease for which substantially all the benefits and risks incidental to ownership remain with the lessor is classified by the lessee as an operating lease. All leases of the Group are currently classified as operating leases. Operating leases are included in operating lease right-of-use (“ROU”) assets, operating lease liabilities on the Group’s consolidated balance sheets.

ROU assets represent the Group’s right to use an underlying asset for the lease term and operating lease liabilities represent its obligation to make lease payments arising from the lease. ROU assets and operating lease liabilities are recognized at lease commencement date based on the present value of lease payments over the lease term.

When determining the lease term, at lease commencement date, the Group considers options to extend or terminate the lease when it is reasonably certain that it will exercise or not exercise that option. The discount rate used to determine the present value of future lease payments is the Group’s incremental borrowing rate based on the information available at the lease commencement date.

The lease standard (ASC 842 ) provides practical expedients for an entity’s ongoing accounting. The Group elects to apply short-term lease exception for leases with a lease term of 12 months or less at commencement. Accordingly, ROU assets and operating lease liabilities do not include leases with a lease term of 12 months or less.

The Group also elects to adopt the practical expedient that allows lessee to treat the lease and non-lease components of a lease as a single lease component. Non-lease components include building management fees, utility expenses and property taxes included and payable in the lease contract. These non-lease components are not separated from the lease components to which they relate.

The Group evaluates the impairment of its ROU assets consistently with the approach applied for its other long-lived assets. The Group reviews the recoverability of its long-lived assets when events or changes in circumstances indicate that the carrying value of the assets may not be recoverable. The assessment of possible impairment is based on its ability to recover the carrying value of the assets from the expected undiscounted future pre-tax cash flows of the related operations. As of December 31, 2025 and 2024, the Group did not recognize any impairment loss against its ROU assets.

Property and equipment, net

Property and equipment, net

Property and equipment are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided using the straight-line method based on the estimated useful life. The estimated useful lives of property and equipment are as follows:

Leasehold improvements	Shorter of lease term or 3 years
Furniture and fixture	5 years
Computer equipment	3 years
Motor vehicle	10 years
Office equipment	5 years

Expenditures for repairs and maintenance, which do not materially extend the useful lives of the assets, are expensed as incurred. Expenditures for major renewals and betterments which substantially extend the useful life of assets are capitalized. The cost and related accumulated depreciation of assets disposed of or retired are removed from the accounts, and any resulting gain or loss is reflected in the consolidated statements of operations and comprehensive income under other income or expenses.

Impairment of long-lived assets

Impairment of long-lived assets

The Group reviews long-lived assets, including property and equipment and ROU assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the undiscounted future pre-tax cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Fair value is generally determined by discounting the cash flows expected to be generated by the asset (asset group), when the market prices are not readily available. The adjusted carrying amount of the asset is the new cost basis and is depreciated over the asset’s remaining useful life. Long-lived assets are grouped with other assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. As of December 31, 2025 and 2024, no impairment of long-lived assets was recognized.

Deferred IPO costs

Deferred IPO costs

Deferred IPO costs consist of incremental costs that are directly attributable to the proposed issuance of equity securities, including underwriting fees, legal fees and other professional fees. These costs are capitalized as deferred offering costs prior to the completion of the offering.

Upon the completion of the IPO, such costs are recorded as a deduction from the gross proceeds of the offering and charged against shareholders’ equity.

Costs that are not incremental or not directly attributable to the issuance of equity securities are expensed as incurred in the consolidated statements of operations and comprehensive income. As of December 31, 2025 and 2024, the Group had deferred IPO costs of $nil and $482,183, respectively. The deferred IPO costs were subsequently recorded against the gross proceeds upon the closing of the offering in January 2025.

Revenue recognition

Revenue recognition

The Group follows the rules and guidance set out under ASC 606, Revenue from Contracts with Customers (“ASC 606”), when recognizing revenue from contracts with customers. The core principle of ASC 606 requires an entity to recognize revenues to depict the transfer of goods or services to customers in an amount that reflects the consideration to which it expects to be entitled in exchange for those goods or services when performance obligations are satisfied. In accordance with ASC 606, revenues are recognized when the Group satisfies the performance obligations by delivering the promised goods or services to the customers, in an amount that reflects the consideration the Group expects to be entitled to in exchange for those goods or services. The following five steps are applied to achieve that core principle:

Step 1: Identify the contract with the customer

Step 2: Identify the performance obligations in the contract

Step 3: Determine the transaction price

Step 4: Allocate the transaction price to the performance obligations in the contract

Step 5: Recognize revenue when the company satisfies a performance obligation.

The Group identifies each distinct service as a performance obligation. The recognition and measurement of revenues is based on the assessment of individual contract terms. The Group applies a practical expedient to expense costs as incurred for those suffered in order to obtain a contract with a customer when the amortization period would have been one year or less. The Group has no material incremental costs of obtaining contracts with customers that the Group expects the benefit of those costs to be longer than one year, which need to be recognized as assets.

Uni-Fuels Holdings Limited

Notes to Consolidated Financial Statements

2. Summary of Significant Accounting Policies (Continued)

The Group’s principal revenue streams include:

Sales of marine fuels

The Group enters into a distinct agreement with its customer, through an order confirmation, to sell marine fuels in exchange for sales proceeds. The Group’s promise to sell marine fuels to its customer is considered distinct and is identified as one performance obligation. The Group charges its customer sales proceeds at a fixed amount, which is explicitly stated in the contract through order confirmation and is based on the volume of marine fuels supplied to the customer.

Customer does not simultaneously receive and consume the benefits provided by the Group prior to the delivery of marine fuels. No other services are provided by the Group, and benefits are only realized upon receiving marine fuels. Before the delivery of marine fuels, no assets are created nor is there an enforceable right to payment for completed performance by the Group, as evidenced by the order confirmation. Sales income does not qualify to be recognized over time but is recognized at a point in time.

Customer’s obligation to make payment upon fuels delivery and physical possession of marine fuels indicates control over the assets is transferred to customer upon delivery. Furthermore, upon delivery, customer takes on the risks and rewards associated with ownership of the marine fuels and is ready to derive benefits from the assets. Consequently, revenue from the sales of marine fuels is recognized at a point in time when the transaction and the Group’s performance obligation is completed, as evidenced by the delivery of marine fuels.

The Group follows the rules and guidance set out under ASC 606 when determining whether it is acting as a principal or an agent in the contract with its customers. The core principle of ASC 606 requires an entity to determine whether the nature of its promise is a performance obligation to provide the goods or services itself (that is, the entity is a principal) or to arrange for those goods or services to be provided by the other party (that is, the entity is an agent). The following steps are applied to achieve that core principle:

Step 1: Identify the specified goods or services to be provided to the customer

Step 2: Assess whether it controls each specified good or service before that good or service is transferred to the customer

Under the order confirmation, the Group is solely responsible for the sales of marine fuels it committed to by providing marine fuels with the required grades set out in the agreements with the customers, procuring the relevant supplier, and supplying the required fuels at the designated ports and time, while ensuring the specifications of the marine fuels sold are met to fulfill the promise in the order confirmation. The Group controls the whole process and has an obligation to procure the fulfillment of the conditions. Moreover, the Group controls who the marine fuels may be sold to and has full authority in negotiating and determining the commercial terms with both customers and suppliers on each trade without the consent from other parties. The Group also considers elements of inventory risk that it assumes when assessing whether it controls the marine fuels before they are transferred to the customers.

Accordingly, the Group holds the sole primary responsibility for fulfilling the performance obligation and has full discretion over setting prices with its customer in the sales of marine fuels. As the principal in the contract, the Group recognizes revenue at the gross amount to which it is entitled from its customer.

Brokerage commissions

The Group enters into arrangements with its customer by referring marine companies for the sales of marine fuels in exchange for a brokerage commission. These brokerage services that the Group promises to refer marine companies to its customer are considered distinct and constitute a single performance obligation. The commission earned from the brokerage services is fixed and determined at a fixed rate against the volume of marine fuels supplied by its customer to marine companies referred.

Customer does not simultaneously receive and consume the benefits provided by the Group prior to the completion of the transaction. Before the completion of the transaction, no assets are created, nor is there an enforceable right to payment for completed performance by the Group. Brokerage commissions do not qualify to be recognized over time. Revenue from brokerage services is recognized at a point in time, specifically when the transaction is completed and evidenced by the delivery of marine fuels from its customer to marine companies.

Step 1: Identify the specified goods or services to be provided to the customer

Step 2: Assess whether it controls each specified good or service before that service is transferred to the customer

Uni-Fuels Holdings Limited

Notes to Consolidated Financial Statements

2. Summary of Significant Accounting Policies (Continued)

Under the brokerage service arrangements, the Group’s primary responsibility is to refer marine companies to its customer in exchange for a brokerage commission. The customer fully manages sales proceeds from the supply of marine fuels to these companies, with the Group having neither authority over the use of marine fuels nor the ability to influence the terms of trade between marine companies and its customer. Therefore, the supply of marine fuels is directly executed between marine companies and the customer, with the Group playing a limited role, acting solely as an intermediary without control over the trade proceedings.

The Group determines that it does not bear inventory risk. In addition, the Group’s role is restricted to making referrals in exchange for a brokerage fee, and has no authority over pricing of trade between marine companies and its customer, which is predominantly controlled by its customer.

As such, the Group does not control the brokerage services provided and acts solely as an agent in the arrangement. It recognizes revenue in the net amount of the brokerage commissions it expects to receive for referring marine companies to its customer.

Sources of revenues

Both sales of marine fuels and brokerage commissions were recognized at a point in time for the years ended December 31, 2025, 2024 and 2023.

The Group generates its revenue through its key operating subsidiaries in Singapore and Dubai. Disaggregated information of revenues by geographic locations, which is based on the locations at which the marine fuels are delivered to the customers is as follows:

	2025		2024		2023
	For the Years Ended December 31,
	2025		2024		2023
Geographic locations
Sales of marine fuels
China	$	29,771,155	$	13,339,546	$	3,958,669
Hong Kong		10,593,903		4,001,824		3,886,888
Malaysia		78,485,394		44,073,880		8,577,514
Singapore		90,371,606		58,370,083		38,692,637
South Korea		8,594,496		6,105,287		1,533,270
United Arab Emirates		5,558,863		3,756,984		548,177
Vietnam		962,649		340,174		1,549,407
Thailand		3,641,697		4,693,086		1,998,602
Indonesia		4,365,274		4,348,622		180,898
Timor-Leste		-		2,553,700		-
India		9,057,960		1,721,256		759,286
Spain		7,252,415		1,123,811		332,559
Others		15,217,937		10,752,610		8,133,873

Subtotal	$	263,873,349	$	155,180,863	$	70,151,780

Brokerage commissions
China	$		$	-	$	211,930
Singapore		13,539		-		209,221
South Korea		-		-		39,895
Others		698		12,150		172,702
Subtotal	$	14,237	$	12,150	$	633,748

Total	$	263,887,586	$	155,193,013	$	70,785,528

Uni-Fuels Holdings Limited

Notes to Consolidated Financial Statements

2. Summary of Significant Accounting Policies (Continued)

Contract Assets and Contract Liabilities

Contract Assets and Contract Liabilities

The Group classifies its right to consideration in exchange for goods or services transferred to a customer as either a receivable or a contract asset. A receivable is a right to consideration that is unconditional as compared to a contract asset which is a right to consideration that is conditional upon factors other than the passage of time. The Group recognizes accounts receivable in its consolidated balance sheets when it transfers the goods or performs services in advance of receiving consideration and it has the unconditional right to receive consideration. A contract asset is recorded when the Group has transferred the goods or services to the customer before payment is received or is due, and the Group’s right to consideration is conditional on future performance or other factors in the contract. As of December 31, 2025 and 2024, the Group did not have any contract assets.

Contract liabilities are recognized if the Group receives consideration prior to satisfying the performance obligations, which include customer advances and deferred revenue under service arrangements. As of December 31, 2025 and 2024, the Group did not have any contract liabilities.

Cost of revenues

Cost of revenues

Cost of revenue primarily consists of the cost of marine fuels and commission fees incurred during the sales and distribution of marine fuels.

Employee benefit plan

Employee benefit plan

Employees of the Group located in Singapore participate in a compulsory retirement benefit scheme, as mandated by local laws. Contributions to this scheme are made by both the Group and its employees, based on certain percentages of the employees’ relevant salary income, which varies by age bracket. These contributions are subject to a monthly income cap, which was SG$6,800 (equivalent to $4,510) effective from January 1, 2024, increased to SG$7,400 (equivalent to $4,908) effective from January 1, 2025. For the years ended December 31, 2025, 2024 and 2023, the total amounts charged to the consolidated statements of operations and comprehensive income for the Group’s contributions were $175,431, $115,511 and $51,692, respectively.

Borrowing costs

Borrowing costs

All borrowing costs are recognized as interest expense in the consolidated statements of operations and comprehensive income in the period in which they are incurred.

Income taxes

Income taxes

The Group accounts for income taxes under ASC 740, Income Taxes. Provision for income taxes consists of current taxes and deferred taxes.

Current tax is recognized based on the results for the 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 tax is recognized in respect of temporary differences arising from differences between the carrying amount of assets and liabilities in the consolidated financial statements and the corresponding tax basis. 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. 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.

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. Penalties and interest incurred related to underpayment of income tax are classified as income tax expense in the period incurred. The Group did not have any significant uncertain tax positions nor interest and penalty associated with tax positions as of December 31, 2025 and 2024.

Segment reporting

Segment reporting

Operating segments are defined as components of an entity for which separate financial information is available and that is regularly reviewed by the Chief Operating Decision Maker (“CODM”) in deciding how to allocate resources to an individual segment and in assessing performance. The Company’s Chief Executive Officer and Chief Financial Officer jointly perform the function of the Chief Operating Decision Maker (“CODM”). The CODM reviews financial information presented on a consolidated basis for purposes of making operating decisions, allocating resources, and evaluating financial performance. As such, the Company has determined that it operates as one operating segment. The Company has concluded that consolidated net income is the measure of segment profitability. The CODM assesses performance for the Company, monitors budget versus actual results, and determines how to allocate resources based on consolidated net income as reported in the consolidated statements of operations. There are no other expense categories regularly provided to the CODM that are not already included in the primary financial statements herein.

Comprehensive Income

Comprehensive Income

Comprehensive income is defined as the changes in equity of the Group during a period from transactions and other events and circumstances excluding transactions resulting from investments by owners and distributions to owners. Comprehensive income consists of two components, net income and other comprehensive income. Other comprehensive income refers to revenue, expenses, gains and losses that under U.S. GAAP are recorded as an element of shareholders’ equity but are excluded from net income. For the years ended December 31, 2025, 2024 and 2023, the Group recognized other comprehensive loss of $793, other comprehensive income of $145 and $nil, respectively.

Earnings per share

Earnings per share

Earnings per share is calculated in accordance with ASC 260, Earnings Per Share. Basic earnings per share is computed by dividing net income attributable to each class of ordinary shareholders by the weighted average number of shares of that particular class outstanding during the year.

Diluted earnings per share is calculated by dividing net income attributable to each class of ordinary shareholders, as adjusted for the effect of dilutive ordinary equivalent shares of that class, if any, by the weighted average number of that particular class of ordinary and dilutive ordinary equivalent shares outstanding during the period. Ordinary equivalent shares consist of the ordinary shares issuable upon the conversion of one class of ordinary shares to another in accordance with the Memorandum and Articles of Association of the Company. Ordinary share equivalents are excluded from the computation of diluted earnings per share if their effects would be anti-dilutive. Basic and diluted earnings per share are presented in the Group’s consolidated statement of comprehensive income.

As of December 31, 2025 and 2024, each Class B ordinary share could be converted any time at the holder’s option into one Class A ordinary share whilst Class A ordinary shares could not be converted into Class B ordinary shares. In addition, holders of both Class A and Class B ordinary shares were entitled to receive dividends paid by the Company at the same rate and had equal rights to the surplus assets of the Company upon its liquidation, as stipulated in the Company’s Memorandum and Articles of Association. These shares ranked pari passu in all other respects. Basic and diluted earnings per share are calculated by referring to the rights and characteristics of these two classes of ordinary shares respectively.

Translation of foreign currencies

Translation of foreign currencies

The Group’s principal place of operations is Singapore. The financial position and results of its operations are determined using the U.S. Dollars (“US$” or “$”), as the functional currency. The Company’s consolidated financial statements are presented in US$. Foreign currency transaction gains and losses are recognized upon settlement of foreign currency transactions. In addition, for unsettled foreign currency transactions, foreign currency transaction gains and losses are recognized for changes between the transaction exchange rates and month-end exchange rates. Foreign currency transaction gains and losses are included in other expense (income) in the consolidated statements of operations and comprehensive income in the period incurred.

Fair value of financial instruments

Fair value of financial instruments

The fair value of a financial instrument is defined as the exchange price that would be received from an asset or paid to transfer a liability (as exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. A three-level fair value hierarchy prioritizes the inputs used to measure fair value. The hierarchy requires entities to maximize the use of observable inputs and minimize the use of unobservable inputs. The three levels of inputs used to measure fair value are as follows:

Level 1 – Quoted prices in active markets for identical assets and liabilities.

Level 2 – Quoted prices in active markets for similar assets and liabilities, or other inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.

Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets and liabilities. This includes certain pricing models, discounted cash flow methodologies and similar techniques that use significant unobservable inputs.

As of December 31, 2025 and 2024, financial instruments of the Group comprised primarily cash and cash equivalents, accounts receivable, other assets, borrowings, accounts payable, amounts due to related parties, accrued expenses and other liabilities. The Group concludes that the carrying amounts of these financial instruments approximate their fair values because of the short-term nature of these instruments.

Related parties

Related parties

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

Commitments and contingencies

Commitments and contingencies

In the normal course of business, the Group is subject to contingencies, such as legal proceedings and claims arising out of its business, which cover a wide range of matters. Liabilities for contingencies are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated.

If the assessment of a contingency indicates that it is probable that a material loss is incurred and the amount of the liability can be estimated, then the estimated liability is accrued in the Group’s consolidated financial statements. If the assessment indicates that a potentially material loss contingency is not probable, but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss, if determinable and material, would be disclosed.

Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the nature of the guarantee would be disclosed.

Recent accounting pronouncements

Recent accounting pronouncements

The Group considers the applicability and impact of all accounting standards updates (“ASUs”). Management periodically reviews new accounting standards that are issued. Under the Jumpstart Our Business Startups Act of 2012, as amended (the “JOBS Act”), the Group meets the definition of an emerging growth company, or EGC, and has elected the extended transition period for complying with new or revised accounting standards, which delays the adoption of these accounting standards until they would apply to private companies.

In November 2024, the FASB issued ASU 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses (ASU 2024-03), which requires disaggregation of income statement expenses. ASU 2024-03 is effective for annual periods beginning after December 15, 2026, and interim periods within those annual periods. Early adoption is permitted. The Group’s management does not believe the adoption of ASU 2024-03 will have a material impact on its consolidated financial statements and disclosures.

In January 2025, the FASB issued ASU 2025-01, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date (ASU 2025-01), which clarifies the effective date of ASU 2024-03. ASU 2025-01 is effective for annual periods beginning after December 15, 2026, and interim periods within annual periods beginning after December 15, 2027. Early adoption is permitted. The Group’s management does not believe the adoption of ASU 2025-01 will have a material impact on its consolidated financial statements and disclosures.

In July 2025, the FASB issued ASU 2025-05, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets (ASU 2025-05), which amends guidance on the measurement of credit losses for accounts receivable and contract assets. ASU 2025-05 is effective for annual reporting periods beginning after December 15, 2025, and interim periods within those annual periods. Early adoption is permitted. The Group’s management does not believe the adoption of ASU 2025-05 will have a material impact on its consolidated financial statements and disclosures.

Except as mentioned above, the Group does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the Group’s consolidated balance sheet, consolidated statements of operations and comprehensive loss and consolidated statement of cash flows.

Significant Risks (Details Narrative)	12 Months Ended
Significant Risks (Details Narrative)	Dec. 31, 2025 USD ($)	Dec. 31, 2024 USD ($)	Dec. 31, 2023	Dec. 31, 2025 AED (د.إ)	Apr. 01, 2024 USD ($)	Apr. 01, 2024 SGD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2024 SGD ($)
Deposits in bank	$ 12,487,691	$ 4,324,956
Allowance for credit losses	$ 12,148	$ 12,148
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| One Customer [Member]
Concentration risk, percentage		13.00%
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| One Customer [Member]
Concentration risk, percentage		12.00%
Cost of Goods and Service Benchmark [Member] \| Supplier Concentration Risk [Member] \| One Vendor [Member]
Concentration risk, percentage	17.00%	17.00%	13.00%
Accounts Payable [Member] \| Supplier Concentration Risk [Member] \| Vendor One [Member]
Concentration risk, percentage	16.00%	16.00%
Accounts Payable [Member] \| Supplier Concentration Risk [Member] \| Vendor Two [Member]
Concentration risk, percentage	10.00%	12.00%
Accounts Payable [Member] \| Supplier Concentration Risk [Member] \| Vendor Three [Member]
Concentration risk, percentage		11.00%
SINGAPORE
Maximum insured amount					$ 66,326	$ 100,000	$ 49,745	$ 75,000
Dubai [Member]
Maximum insured amount	$ 23,188			د.إ 100,000

Borrowings (Details Narrative) - USD ($)			12 Months Ended
Borrowings (Details Narrative) - USD ($)	Oct. 18, 2025	Jul. 11, 2024	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Trade financing facility, borrow amount		$ 3,000,000
Trade financing facility, interest rate		1.65%
Foreign exchange facility, borrow amount		$ 2,000,000
Debt term		3 months
Trade financing amount			$ 1,215,217	$ 1,510,249
Commercial paper			$ 3,000,000
Weighted average annual interest rates			6.00%	8.00%	9.00%
Interest expenses			$ 165,972	$ 75,060	$ 18,280
3M USD Commercial Paper Series 002 [Member]
Short-Term Debt [Line Items]
Debt term	3 months
Commercial paper	$ 3,000,000
Interest rate	7.00%

Borrowings

12 Months Ended

Dec. 31, 2025

Debt Disclosure [Abstract]

Borrowings

8. Borrowings

As of December 31, 2025 and 2024, borrowings consisted of the following:

Schedule of Borrowings


	As of December 31,
	2025		2024
Trade financing	$	1,215,217	$	1,510,249
Issuance of commercial paper		3,000,000		-
Borrowings	$	4,215,217	$	1,510,249

On July 11, 2024, a financial institution in Singapore, granted the Group banking facilities for 12 months through July 2025, and subsequently on 16 July 2025, extended the banking facilities for 12 months through July 2026, comprising (i) a trade financing facility of US$3,000,000, with an interest rate of 1.65% per annum over the bank’s cost of funds and a financing period of up to 45 days for supplier invoices, and (ii) a foreign exchange facility of US$2,000,000, with a maximum tenor of 3 months. As of December 31, 2025 and 2024, only the trade financing facilities were drawn down, with an outstanding balance of $1,215,217 and $1,510,249, respectively. The outstanding balances as of December 31, 2025 and 2024 were fully repaid on January 16, 2026 and January 21, 2025, respectively. The banking facilities were personally guaranteed by the Company’s Chief Executive Officer.

On October 18, 2025, the Group completed the offering of its 3M USD Commercial Paper Series 002, successfully raising $3,000,000, at an interest rate of 7% per annum for a tenor of 3 months on ADDX, a private market platform regulated by the Monetary Authority of Singapore. The outstanding as of December 31, 2025 was fully repaid on January 14, 2026.

No other significant covenants were noted in the Group’s banking facilities.

For the years ended December 31, 2025, 2024 and 2023, the weighted average annual interest rates for the trade financing were approximately 6.0%, 8.0% and 9.0%, respectively. Interest expenses for the years ended December 31, 2025, 2024 and 2023, was $165,972, $75,060 and $18,280, respectively and relate solely to trade financing arrangements and the issuance of commercial paper.

ROU Assets and Operating Lease Liabilities (Details Narrative)	Dec. 31, 2025	Dec. 31, 2024
Rou Assets And Operating Lease Liabilities
Weighted-average discount rate	4.60%	4.60%

Schedule of Balance with Related Parties (Details) - USD ($)

Dec. 31, 2025

Dec. 31, 2024

Koh Kuan Hua [Member]

Amounts due to a related party

^[1]

$ 269,467

[1]	The balances as of December 31, 2024 represented the advances from the shareholder for operational purposes and was assigned by Goh Wee Huan to Koh Kuan Hua. The balances were unsecured, non-interest bearing and repayable on demand.

- Definition

Amount of liabilities classified as other.

+ References

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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/exampleRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 946
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
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Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
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+ Details

- 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
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-Section S99
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+ Details

Schedule of Components of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Income Tax Disclosure [Abstract]
Allowance for credit loss	$ 2,065	$ 2,065
Operating lease liabilities	6,538	21,732
Others	1,807	1,726
Total deferred tax assets	10,410	25,523
Depreciation and amortization	(6,703)	(13,290)
ROU assets	(5,799)	(19,718)
Others	(253)	(758)
Total deferred tax liabilities	(12,755)	(33,766)
Deferred tax liabilities, net	$ (2,345)	$ (8,243)

Schedule of Transactions with Related Parties (Details) - USD ($)

12 Months Ended

Dec. 31, 2025

Dec. 31, 2024

Dec. 31, 2023

Sea Oil Petroleum Pte Ltd [Member] | Sales of Marine Fuels [Member]

Transactions with related parties

^[1]

$ 2,184,911

Sea Oil Petroleum Pte Ltd [Member] | Brokerage Commissions [Member]

Transactions with related parties

^[2]

491,269

Sea Oil Petroleum Pte Ltd [Member] | Purchase of Marine Fuels [Member]

Transactions with related parties

^[1]

8,839,579

Goh Wee Huan [Member]

Transactions with related parties

678,259

Goh Wee Huan [Member] | Advances from Related Party [Member]

Transactions with related parties

^[3]

678,259

Garden City Private Capital Limited [Member] | Advances to Shareholder [Member]

Transactions with related parties

^[4]

$ 8,534

[1]	The amounts for the year ended December 31, 2023 represented proceeds from sales of marine fuels to and cost of marine fuels purchased from the related party. The Group engaged in reciprocal transactions with the related party, encompassing both the sale and purchase of marine fuels. These transactions were conducted based on advantageous positioning, with each party utilizing their relative strengths in specific marine fuels products across various ports for each transaction at the time.
[2]	The amount for the year ended December 31, 2023 represented brokerage commissions generated from the related party.
[3]	The transactions represented advances from the shareholder for operational purposes during the year ended December 31, 2023. The advances were unsecured, non-interest bearing, and repayable on demand. Out of the total advances of $678,259, $400,258 was repaid by the Group in 2024, leaving $269,467 outstanding as at December 31, 2024. The balances were subsequently assigned by Goh Wee Huan to Koh Kuan Hua, coinciding with the transfer of ownership in the Uni-Fuels from Goh Wee Huan to Koh Kuan Hua on December 8, 2023.
[4]	The transactions represented advances to a shareholder during the year ended December 31, 2024. The advances were unsecured, non-interest bearing, and repayable on demand.

Schedule of Current and Deferred Portions of the Income Tax Expense (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Current taxes	$ 139,904	$ 103,305	$ 180,024
Deferred taxes	(5,898)	(5,177)	14,339
Income tax expense	$ 134,006	$ 98,128	$ 194,363

- Definition

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

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+ Details

Prepayments and Other Assets, Net

12 Months Ended

Dec. 31, 2025

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Prepayments and Other Assets, Net

7. Prepayments and Other Assets, Net

	2025			2024
		As of December 31,
	2025			2024
Prepaid expenses	$	116,933		$	65,614
Other assets		74,298			40,423
Prepaid GST		128,031			130,073
Less: allowance for credit losses		(1,725	)		(1,725	)
Total prepayments and other assets, net		317,537			234,385
Less: amounts classified as non-current assets		(1,486	)		(4,457	)
Amounts classified as current assets	$	316,051		$	229,928

The movement of allowances for credit losses is as follows:

	2025		2024		2023
	As of December 31,
	2025		2024		2023
Balance at January 1	$	1,725	$	600	$	-
Provision for credit losses		-		1,125		600
Balance at December 31	$	1,725	$	1,725	$	600

Cover - shares	12 Months Ended
Cover - shares	Dec. 31, 2025	Dec. 31, 2024
Entity Addresses [Line Items]
Document Type	20-F
Amendment Flag	false
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Document Period End Date	Dec. 31, 2025
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2025
Current Fiscal Year End Date	--12-31
Entity File Number	001-42469
Entity Registrant Name	Uni-Fuels Holdings Limited
Entity Central Index Key	0002021688
Entity Incorporation, State or Country Code	E9
Entity Address, Address Line One	15 Beach Road
Entity Address, Address Line Two	Beach Centre #05-07
Entity Address, City or Town	Singapore
Entity Address, Country	SG
Entity Address, Postal Zip Code	189677
Title of 12(b) Security	Class A Ordinary Shares, par value
Trading Symbol	UFG
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Document Accounting Standard	U.S. GAAP
Entity Shell Company	false
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Auditor Firm ID	6783	5395
Auditor Name	Assentsure PAC	Marcum Asia CPAs LLP
Auditor Location	Singapore	New York, NY
Common Class A [Member]
Entity Addresses [Line Items]
Entity Common Stock, Shares Outstanding	9,815,000
Common Class B [Member]
Entity Addresses [Line Items]
Entity Common Stock, Shares Outstanding	22,650,000
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	15 Beach Road
Entity Address, Address Line Two	Beach Centre #05-07
Entity Address, City or Town	Singapore
Entity Address, Country	SG
Entity Address, Postal Zip Code	189677
City Area Code	+65
Local Phone Number	6027 1250
Contact Personnel Name	Koh Kuan Hua, Chief Executive Officer

Schedule of Borrowings (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Debt Disclosure [Abstract]
Trade financing	$ 1,215,217	$ 1,510,249
Issuance of commercial paper	3,000,000
Borrowings	$ 4,215,217	$ 1,510,249

- Definition

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details

Income Taxes

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Income Taxes

10. Income Taxes

Cayman Islands

Under the current and applicable laws of Cayman Islands, the Group is not subject to tax on income or capital gains under this jurisdiction. The Group’s income taxes relate primarily to its operations in Singapore. For the year ended December 31, 2025, 2024 and 2023, the income tax expense, deferred tax assets, and deferred tax liabilities associated with the Group’s other subsidiaries were not material to the consolidated financial statements, either individually or in the aggregate.

Singapore

Uni-Fuels is incorporated in Singapore and is subject to Singapore Corporate Income Tax on its taxable income as reported in their respective statutory financial statements, adjusted in accordance with relevant Singapore tax laws. For the year ended December 31, 2023, Uni-Fuels was eligible under the tax exemption scheme for new start-up companies introduced under Section 43 of the Income Tax Act 1947 of Singapore. For eligible entities under the tax exemption scheme, a 75% exemption on the first SG$100,000 (equivalent to $66,326) of normal chargeable income and a further 50% exemption on the next SG$100,000 (equivalent to $66,326) of normal chargeable income were granted for their first three consecutive years of assessment.

For the years ended December 31, 2024 and 2025, Uni-Fuels was eligible for the partial tax exemption scheme introduced under Section 43 of the Income Tax Act 1947 of Singapore. For eligible entities under the partial tax exemption scheme, a 75% exemption on the first SG$10,000 (equivalent to $6,633) of normal chargeable income and a further 50% exemption on the next SG$100,000 (equivalent to $66,326) of normal chargeable income were granted. For any other entities, the applicable income tax rate is 17% on the entire chargeable income.

The current and deferred portions of the income tax expense included in the consolidated statements of operations and comprehensive income as determined in accordance with ASC 740 are as follows:


	For the Years Ended December 31,
	2025			2024			2023
Current taxes	$	139,904		$	103,305		$	180,024
Deferred taxes		(5,898	)		(5,177	)		14,339
Income tax expense	$	134,006		$	98,128		$	194,363

A reconciliation of the difference between the expected income tax expense computed at Singapore income tax rate of 17% and the Group’s reported income tax expense is shown in the following table:


	For the Years Ended December 31,
	2025			2024			2023
(Loss)/Income before income tax expense	$	(1,616,654	)	$	269,725		$	1,406,150
Applicable income tax rate		17	%		17	%		17	%
Income tax expense at applicable income tax rate	$	(274,831	)	$	45,853		$	239,046
Non-deductible expenses
- Bank fees		-			3,060			-
- Consultancy and professional fees		36,494			-			-
- Depreciation		4,839			4,839			-
- Entertainment expenses		-			833			-
- Others		11,434			2,045			2,039
Income not subject to tax		-			-			(2,777	)
True up adjustments for taxes for prior year		19,925			12,280			-
Difference from the effect of tax rates in a foreign jurisdiction		373,077			70,502			-
Effect of tax exemption scheme and tax reduction		(36,932	)		(41,284	)		(43,945	)
Income tax expense	$	134,006		$	98,128		$	194,363

Deferred tax


	As of December 31,
	2025			2024
Deferred tax assets:
Allowance for credit loss	$	2,065		$	2,065
Operating lease liabilities		6,538			21,732
Others		1,807			1,726

Total deferred tax assets	$	10,410		$	25,523

Deferred tax liabilities:
Depreciation and amortization		(6,703	)		(13,290	)
ROU assets		(5,799	)		(19,718	)
Others		(253	)		(758	)

Total deferred tax liabilities	$	(12,755	)	$	(33,766	)

Deferred tax liabilities, net	$	(2,345	)	$	(8,243	)

Movement of the Group’s deferred tax (liabilities) assets during the years is as follows:

	2025			2024			2023
Balance at January 1	$	(8,243	)	$	(13,420	)	$	919
Credited/(Charged) to the consolidated statements of operations and comprehensive income		5,898			5,177			(14,339	)
Balance at December 31	$	(2,345	)	$	(8,243	)	$	(13,420	)

Under relevant Singapore tax laws, tax cases are normally subject to investigation by the tax authority for up to 4 years of assessment prior to the current year of assessment for Corporate Income Tax, and 5 years from the end of the prescribed accounting period for Goods and Services Tax. As of December 31, 2025, Corporate Income Tax returns for the years of assessment 2023, 2024 and 2025 remain open for statutory examination and the Group had no open tax investigations from the tax authority.

- Definition

The entire disclosure for income tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
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-Section 50
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+ Details

Shareholders’ Equity (Details Narrative) - USD ($)						12 Months Ended
Shareholders’ Equity (Details Narrative) - USD ($)	Feb. 04, 2025	Jan. 15, 2025	Sep. 25, 2024	Sep. 04, 2024	Jun. 06, 2023	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023	Sep. 03, 2024	Mar. 08, 2024
Class of Stock [Line Items]
Ordinary shares, shares authorized						500,000,000
Ordinary shares, par value						$ 0.0001
Ordinary shares, voting rigths						Each holder of Class A ordinary share is entitled to exercise one vote for each Class A ordinary held on any and all matters to be voted thereon in a general meeting of shareholders, and each holder of Class B ordinary share is entitled to exercise ten votes for each Class B ordinary share held on any and all matters to be voted thereon in a general meeting of shareholders.
Share based compensation						$ 42,755
Capital contribution from shareholder								800,000
Dividend distribution					$ 3,099,999			$ 3,099,999
Dividend per ordinary share					$ 30.9997
Uni-Fuels Group Inc [Member]
Class of Stock [Line Items]
Ordinary shares, par value					$ 1
Capital contribution from shareholder, shares					3,899,999
Capital contribution from shareholder					$ 3,899,999
Dividend distribution					3,099,999
Cash received from shareholder					$ 800,000
Consultant [Member]
Class of Stock [Line Items]
Share based compensation						$ 42,755
Common Class A [Member]
Class of Stock [Line Items]
Ordinary shares, shares authorized						450,000,000	450,000,000
Ordinary shares, par value			$ 0.0001	$ 0.0001		$ 0.0001	$ 0.0001
Ordinary shares, shares issued			7,350,000			9,815,000	7,350,000
Conversion of stock, shares issued			1,350,000	6,000,000
Ordinary shares, shares outstanding						9,815,000	7,350,000
Common Class A [Member] \| Consultant [Member]
Class of Stock [Line Items]
Ordinary shares, par value						$ 0.0001
Shares issued for services						50,000
Shares price per share						$ 0.86
Common Class A [Member] \| IPO [Member]
Class of Stock [Line Items]
Number of shares issued		2,100,000
Common Class A [Member] \| Over-Allotment Option [Member]
Class of Stock [Line Items]
Number of shares issued	315,000
Common Class B [Member]
Class of Stock [Line Items]
Ordinary shares, shares authorized						50,000,000	50,000,000		29,999,999
Ordinary shares, par value						$ 0.0001	$ 0.0001		$ 0.0001	$ 0.0001
Ordinary shares, shares issued			22,650,000			22,650,000	22,650,000	30,000,000		1
Conversion of stock, shares converted			1,350,000	6,000,000
Ordinary shares, shares outstanding						22,650,000	22,650,000	30,000,000

Subsequent Events

12 Months Ended

Dec. 31, 2025

Subsequent Events [Abstract]

Subsequent Events

14. Subsequent Events

The Group has evaluated subsequent events through April 22, 2026, the date the consolidated financial statements were available to be issued. The Group has identified the following subsequent events that require disclosure in the consolidated financial statements.

On January 17, 2026, the Group completed the offering of its 3M USD Commercial Paper Series 003, successfully raising $3,000,000, at an interest rate of 6.5% per annum for a tenor of 3 months through ADDX, a private market platform regulated by the Monetary Authority of Singapore.

On April 17, 2026, the Group completed the offering of its 3M USD Commercial Paper Series 004, successfully raising $3,000,000, at an interest rate of 6.25% per annum for a tenor of 3 months through ADDX, a private market platform regulated by the Monetary Authority of Singapore.

The outstanding of the Group’s 3M USD Commercial Paper Series 003 was fully repaid on April 17, 2026.

Subsequent to December 31, 2025, geopolitical tensions in the Middle East have escalated, resulting in increased volatility in global oil prices and potential disruptions to marine fuel supply and shipping routes. The Group is continuing to monitor the situation and assess its potential impact on its operations, financial position, and cash flows. As of the date of issuance of these consolidated financial statements, the Group has not experienced significant disruptions to its operations; however, the ultimate impact of these events remains uncertain.

Schedule of Non-Cancellable Lease Contract (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Lessee, Lease, Description [Line Items]
Right-of-use assets	$ 79,614	$ 133,103
Operating lease liabilities
Current	78,281	104,267
Non-current	6,321	41,011
Total Operating lease liabilities	$ 84,602	$ 145,278
Weighted average remaining lease terms (in years)	9 months 21 days	1 year 4 months 20 days
ROU assets obtained in exchange for operating lease liabilities	$ 73,808	$ 29,338	$ 259,269
Amortization of ROU assets	127,297	94,099	61,406
Accretion of operating lease liabilities	5,995	8,913	8,410
Total operating lease expenses	$ 133,292	$ 103,012	$ 69,816
Office at Beach Centre, Singapore [Member]
Lessee, Lease, Description [Line Items]
Lease term	3 years and 2 months from April 1, 2023 to May 31, 2026
Office at Seoul, South Korea [Member]
Lessee, Lease, Description [Line Items]
Lease term	2 years from March 4, 2024 to March 3, 2026 (including a 1-year renewal option assessed as reasonably certain to be exercised)
Office at Shanghai, China [Member]
Lessee, Lease, Description [Line Items]
Lease term	2 years from March 3, 2025 to March 9, 2027

Schedule of Property and Equipment (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Property, Plant and Equipment [Abstract]
Leasehold improvements	$ 87,687	$ 87,687
Furniture, fixture and office equipment	34,933	26,050
Computer equipment	65,280	38,004
Motor vehicle	284,610	284,610
Less: accumulated depreciation	(187,549)	(106,766)
Total property and equipment, net	$ 284,961	$ 329,585

Related Party Transactions and Balances

12 Months Ended

Dec. 31, 2025

Related Party Transactions and Balances

11. Related Party Transactions and Balances

a. Nature of relationships with related parties

Name		Relationship with the Company
Goh Wee Huan		Controlling shareholder and a director of Uni-Fuels from December 22, 2022 to December 8, 2023
Koh Kuan Hua		Controlling shareholder and director of the Company
Garden City Private Capital Limited		Major shareholder of the Company and wholly owned by Koh Kuan Hua
Sea Oil Petroleum Pte. Ltd.		Under significant influence of Koh Kuan Hua from January 1, 2022 to October 31, 2023

b. Transactions with related parties


			For the Years Ended December 31,
Name		Nature	2025		2024		2023
Sea Oil Petroleum Pte. Ltd.	(1)	Sales of marine fuels	$	-	$	-	$	2,184,911

Sea Oil Petroleum Pte. Ltd.	(2)	Brokerage commissions	$	-	$	-	$	491,269

Sea Oil Petroleum Pte. Ltd.	(1)	Purchase of marine fuels	$	-	$	-	$	8,839,579

Goh Wee Huan	(3)	Advances from a related party	$	-	$	-	$	678,259

Garden City Private Capital Limited	(4)	Advances to a shareholder	$	-	$	8,534	$	-
Transactions with related parties	(4)	Advances to a shareholder	$	-	$	8,534	$	-

(1)	The amounts for the year ended December 31, 2023 represented proceeds from sales of marine fuels to and cost of marine fuels purchased from the related party. The Group engaged in reciprocal transactions with the related party, encompassing both the sale and purchase of marine fuels. These transactions were conducted based on advantageous positioning, with each party utilizing their relative strengths in specific marine fuels products across various ports for each transaction at the time.
(2)	The amount for the year ended December 31, 2023 represented brokerage commissions generated from the related party.
(3)	The transactions represented advances from the shareholder for operational purposes during the year ended December 31, 2023. The advances were unsecured, non-interest bearing, and repayable on demand. Out of the total advances of $678,259, $400,258 was repaid by the Group in 2024, leaving $269,467 outstanding as at December 31, 2024. The balances were subsequently assigned by Goh Wee Huan to Koh Kuan Hua, coinciding with the transfer of ownership in the Uni-Fuels from Goh Wee Huan to Koh Kuan Hua on December 8, 2023.
(4)	The transactions represented advances to a shareholder during the year ended December 31, 2024. The advances were unsecured, non-interest bearing, and repayable on demand.

c. Balance with related parties


			As of December 31,
Name		Nature	2025		2024
Koh Kuan Hua	(1)	Amounts due to a related party	$	-	$	269,467
Amounts due to a related party	(1)	Amounts due to a related party	$	-	$	269,467

(1)	The balances as of December 31, 2024 represented the advances from the shareholder for operational purposes and was assigned by Goh Wee Huan to Koh Kuan Hua. The balances were unsecured, non-interest bearing and repayable on demand.

Uni-Fuels Holdings Limited

Notes to Consolidated Financial Statements

- Definition

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

+ References

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

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

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

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

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

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

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

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

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

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

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-6

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

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

+ Details

Borrowings (Tables)

12 Months Ended

Dec. 31, 2025

Debt Disclosure [Abstract]

Schedule of Borrowings

As of December 31, 2025 and 2024, borrowings consisted of the following:

Schedule of Borrowings


	As of December 31,
	2025		2024
Trade financing	$	1,215,217	$	1,510,249
Issuance of commercial paper		3,000,000		-
Borrowings	$	4,215,217	$	1,510,249

Significant Risks

12 Months Ended

Dec. 31, 2025

Significant Risks

Significant Risks

3. Significant Risks

Currency risk

The functional currencies of the Group are US$ and these consolidated financial statements are presented in US$. The Group’s business activities and its assets and liabilities are predominately denominated in the functional currency. The Group is not exposed to significant foreign currency risk as majority of the operations and transactions are denominated in the functional currency.

Concentration and credit risks

Financial instruments that potentially subject the Group to credit risks consist of cash and cash equivalents, accounts receivable and other assets. The maximum exposures of such assets to credit risk are their carrying amounts as of the balance sheet dates.

As of December 31, 2025 and 2024, $12,487,691 and $4,324,956 were deposited with these banks, respectively. The Group deposits majority of its cash with reputable banks located in Singapore and Dubai. Balances maintained with banks in Singapore are insured under the Deposit Insurance Scheme introduced by the Singapore Deposit Insurance Corporation Limited. The maximum insured amount was SG$75,000 (equivalent to $49,745) until March 31, 2024, after which it was increased to SG$100,000 (equivalent to $66,326) commenced from April 1, 2024, for each depositor at one bank, whilst the balances maintained by the Group may at times exceed the insured limits. Balances maintained with banks in Dubai are insured under the statutory Deposit Guarantee Scheme. The maximum insured amount was AED$100,000 (equivalent to $23,188), for each depositor at one bank, whilst the balances maintained by the Group may at times exceed the insured limits. Cash balances maintained with banks in Singapore and Dubai are not otherwise insured by the Federal Deposit Insurance Corporation or other programs. The Group has not experienced any losses in these bank accounts and management believes that the Group is not exposed to any significant credit risk on cash and restricted cash.

Assets that potentially subject the Company to significant credit risks primarily consist of accounts receivable and other assets. The Group performs regular and ongoing credit assessments of the counterparts’ financial conditions and credit histories. The Group also assesses historical collection trends, aging of receivables and general economic conditions. The Group considers that it has adequate controls over these receivables in order to minimize the related credit risk. As of December 31, 2025, and 2024, the balances of allowance for credit losses were $12,148 and $12,148, respectively.

For the years ended December 31, 2025, 2024 and 2023, most of the Group’s assets were located in Singapore and Dubai. At the same time, the Group considers that it is exposed to the following concentrations of risk:

(a)	Major customers

For the year ended December 31, 2025, no customer accounted for 10% or more of the Group’s revenues. For the year ended December 31, 2024, there was one customer accounting for 10% or more of the Group’s revenues and it accounted for 13% of the Group’s total revenues for that year. For the year ended December 31, 2023, no customer accounted for 10% or more of the Group’s revenues.

As of December 31, 2025, no customer accounted for 10% or more of the Group’s total balances of accounts receivable. As of December 31, 2024, there was one customer whose receivables accounted for 10% or more of the Group’s total balances of accounts receivable and it accounted for approximately 12% of the total balances of receivables from customers.

(b)	Major vendors

For the year ended December 31, 2025, one vendor accounted for 10% or more of the Group’s cost of revenues. Cost of revenues charged by the vendor for the year ended December 31, 2025 represented 17% of the Group’s cost of revenues for that year. For the year ended December 31, 2024, one vendor accounted for 10% or more of the Group’s cost of revenues. Cost of revenues charged by the vendor for the year ended December 31, 2024 represented 17% of the Group’s cost of revenues for that year. For the year ended December 31, 2023, one vendor accounted for 10% or more of the Group’s cost of revenues. Cost of revenues charged by the vendor for the year ended December 31, 2023 represented 13% of the Group’s cost of revenues for that year.

As of December 31, 2025, there were two vendors whose payables accounted for 10% or more of the Group’s total balances of accounts payable and they accounted for approximately 16% and 10% of the total balance of accounts payables. As of December 31, 2024, there were three vendors whose payables accounted for 10% or more of the Group’s total balances of accounts payable and they accounted for approximately 16%, 12% and 11% of the total balance of accounts payables, respectively.

Interest rate risk

Fluctuations in market interest rates may negatively affect the Group’s financial condition and results of operations. The Group is exposed to floating interest rate risk on bank deposits and trade financing, particularly during periods when the interest rate is expected to change significantly. Nevertheless, given the amounts of bank deposits and bank borrowings in question, the Group considers its interest rate risk not material, and the Group has not used any derivatives to manage or hedge its interest rate risk exposure.

Schedule of Reconciliation of Difference between Expected Income Tax Expense (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Income Tax Disclosure [Abstract]
(Loss)/Income before income tax expense	$ (1,616,654)	$ 269,725	$ 1,406,150
Applicable income tax rate	17.00%	17.00%	17.00%
Income tax expense at applicable income tax rate	$ (274,831)	$ 45,853	$ 239,046
Non-deductible expenses
- Bank fees		3,060
- Consultancy and professional fees	36,494
- Depreciation	4,839	4,839
- Entertainment expenses		833
- Others	11,434	2,045	2,039
Income not subject to tax			(2,777)
True up adjustments for taxes for prior year	19,925	12,280
Difference from the effect of tax rates in a foreign jurisdiction	373,077	70,502
Effect of tax exemption scheme and tax reduction	(36,932)	(41,284)	(43,945)
Income tax expense	$ 134,006	$ 98,128	$ 194,363

Schedule of Movement of Deferred Tax (Liabilities) Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Deferred tax (liabilities) assets, Beginning balance	$ (8,243)	$ (13,420)	$ 919
Credited/(Charged) to the consolidated statements of operations and comprehensive income	5,898	5,177	(14,339)
Deferred tax (liabilities) assets, Ending balance	$ (2,345)	$ (8,243)	$ (13,420)

Income Taxes (Details Narrative)	12 Months Ended
Income Taxes (Details Narrative)	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)	Dec. 31, 2024 USD ($)	Dec. 31, 2024 SGD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2023 SGD ($)
Effective Income Tax Rate Reconciliation [Line Items]
Applicable income tax rate	17.00%	17.00%	17.00%	17.00%	17.00%	17.00%
SINGAPORE
Effective Income Tax Rate Reconciliation [Line Items]
Applicable income tax rate	17.00%	17.00%
Tax assessment description	Under relevant Singapore tax laws, tax cases are normally subject to investigation by the tax authority for up to 4 years of assessment prior to the current year of assessment for Corporate Income Tax, and 5 years from the end of the prescribed accounting period for Goods and Services Tax	Under relevant Singapore tax laws, tax cases are normally subject to investigation by the tax authority for up to 4 years of assessment prior to the current year of assessment for Corporate Income Tax, and 5 years from the end of the prescribed accounting period for Goods and Services Tax
SINGAPORE \| First SG One Hundred Thousand [Member]
Effective Income Tax Rate Reconciliation [Line Items]
Percentage of tax exemption rate					75.00%	75.00%
Exemption tax amount	$ 6,633		$ 6,633		$ 66,326	$ 100,000
SINGAPORE \| Next SG One Hundred Thousand [Member]
Effective Income Tax Rate Reconciliation [Line Items]
Percentage of tax exemption rate	50.00%	50.00%	50.00%	50.00%	50.00%	50.00%
Exemption tax amount	$ 66,326	$ 100,000	$ 66,326	$ 100,000	$ 66,326	$ 100,000
SINGAPORE \| First SG Ten Thousand [Member]
Effective Income Tax Rate Reconciliation [Line Items]
Percentage of tax exemption rate	75.00%	75.00%	75.00%	75.00%
Exemption tax amount		$ 10,000		$ 10,000

Consolidated Balance Sheets - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Current Assets
Cash and cash equivalents	$ 12,542,539	$ 4,324,956
Accounts receivable, net	26,255,689	11,458,689
Prepayments and other assets, net	316,051	229,928
Total current assets	39,114,279	16,013,573
Non-Current Assets
Property and equipment, net	284,961	329,585
Operating lease right-of-use assets	79,614	133,103
Prepayments and other assets, net	1,486	4,457
Deferred initial public offering (“IPO”) costs		482,183
Total non-current assets	366,061	949,328
Total assets	39,480,340	16,962,901
Current liabilities
Accounts payable	23,297,982	10,092,160
Borrowings	4,215,217	1,510,249
Income tax payables	162,212	91,025
Operating lease liabilities, current	78,281	104,267
Accrued expenses and other liabilities	1,215,216	291,464
Total current liabilities	28,968,908	12,358,632
Non-Current liabilities
Operating lease liabilities, non-current	6,321	41,011
Accrued expenses and other liabilities, non-current		10,153
Deferred tax liabilities, net	2,345	8,243
Total non-current liabilities	8,666	59,407
Total liabilities	28,977,574	12,418,039
Commitments and contingencies
Shareholders’ equity
Additional paid-in capital	11,706,110	3,997,000
Accumulated other comprehensive (loss)/income	(648)	145
(Accumulated deficit)/Retained earnings	(1,205,943)	544,717
Total shareholders’ equity	10,502,766	4,544,862
Total liabilities and shareholders’ equity	39,480,340	16,962,901
Common Class A [Member]
Shareholders’ equity
Common stock, ordinary shares	982	735
Common Class B [Member]
Shareholders’ equity
Common stock, ordinary shares	2,265	2,265
Related Party [Member]
Current liabilities
Amounts due to related parties		$ 269,467

Schedule of Transactions with Related Parties (Details) (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Related Party Transaction [Line Items]
Repayment of related parties	$ 269,467	$ 8,534	$ 400,258
Goh Wee Huan [Member]
Related Party Transaction [Line Items]
Transactions with related parties			678,259
Repayment of related parties			$ 400,258
Advances payable amount		$ 269,467

- Definition

Amount of liabilities classified as other.

+ References

+ Details

- 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

Consolidated Statements of Operations and Comprehensive Income - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Revenues
Total revenues	$ 263,887,586	$ 155,193,013	$ 70,785,528
Cost of revenues	(259,207,265)	(152,009,204)	(68,505,327)
Gross profit	4,680,321	3,183,809	2,280,201
Operating expenses
Selling and marketing	(1,294,084)	(661,892)	(210,957)
General and administrative	(4,964,874)	(2,307,275)	(672,131)
Total operating expenses	(6,258,958)	(2,969,167)	(883,088)
(Loss)/Income from operations	(1,578,637)	214,642	1,397,113
Other (loss)/income
Interest expense, net	(63,793)	(4,801)	(1,907)
Other income	25,776	59,884	10,944
Total other (loss)/income, net	(38,017)	55,083	9,037
(Loss)/Income before income tax expense	(1,616,654)	269,725	1,406,150
Income tax expense	(134,006)	(98,128)	(194,363)
Net (loss)/income	(1,750,660)	171,597	1,211,787
Other comprehensive (loss)/income
Foreign currency translation adjustments	(793)	145
Total comprehensive (loss)/income	$ (1,751,453)	$ 171,742	$ 1,211,787
Common Class A [Member]
Earnings per share
Basic	$ (0.18)	$ 0.07
Diluted	$ (0.18)	$ 0.07
Weighted average shares outstanding used in calculating basic and diluted earnings per share*
Basic	9,662,918	2,318,630
Diluted	9,662,918	2,318,630
Common Class B [Member]
Earnings per share
Basic	$ (0.08)	$ 0.01	$ 0.04
Diluted	$ (0.08)	$ 0.01	$ 0.04
Weighted average shares outstanding used in calculating basic and diluted earnings per share*
Basic	22,650,000	27,681,370	30,000,000
Diluted	22,650,000	27,681,370	30,000,000
Sales of Marine Fuels [Member] \| Nonrelated Party [Member]
Revenues
Total revenues	$ 263,873,349	$ 155,180,863	$ 67,966,869
Sales of Marine Fuels [Member] \| Related Party [Member]
Revenues
Total revenues			2,184,911
Brokerage Commissions [Member] \| Nonrelated Party [Member]
Revenues
Total revenues	14,237	12,150	142,479
Brokerage Commissions [Member] \| Related Party [Member]
Revenues
Total revenues			$ 491,269

Property and Equipment, Net

12 Months Ended

Dec. 31, 2025

Property, Plant and Equipment [Abstract]

Property and Equipment, Net

6. Property and Equipment, Net

As of December 31, 2025 and 2024, property and equipment, net, consisted of the following:

Schedule of Property and Equipment

	2025			2024
	As of December 31,
	2025			2024
Leasehold improvements	$	87,687		$	87,687
Furniture, fixture and office equipment		34,933			26,050
Computer equipment		65,280			38,004
Motor vehicle		284,610			284,610
Less: accumulated depreciation		(187,549	)		(106,766	)
Total property and equipment, net	$	284,961		$	329,585

Depreciation expenses were $80,783, $74,490 and $32,275 for the years ended December 31, 2025, 2024 and 2023, respectively.

Accounts Receivable, Net

12 Months Ended

Dec. 31, 2025

Credit Loss [Abstract]

Accounts Receivable, Net

4. Accounts Receivable, Net

As of December 31, 2025 and 2024, accounts receivable consisted of the following balances:

Schedule of Accounts Receivable

	2025			2024
	As of December 31,
	2025			2024
Third parties
Accounts receivable related to sales of marine fuels	$	26,266,112		$	11,469,112
Less: allowance for credit losses		(10,423	)		(10,423	)
Total accounts receivable – third parties, net	$	26,255,689		$	11,458,689

The movement of allowance for credit losses is as follows:

	2025		2024			2023
	As of December 31,
	2025		2024			2023
Balance at January 1	$	10,423	$	13,281			5,408
(Reversal of)/Provision for credit losses		-		(2,858	)		7,873
Balance at December 31	$	10,423	$	10,423			13,281

Segment information

12 Months Ended

Dec. 31, 2025

Segment Reporting [Abstract]

Segment information

13. Segment information

The Group uses the management approach to determine reportable operating segments. The management approach considers the internal organization and reporting used by the Company’s CODM, specifically the Group’s CEO and CFO, for making decisions, allocating resources and assessing performance.

The Group does not distinguish revenues, costs and expenses between segments in its internal reporting, but instead reports costs and expenses by nature as a whole. Based on the management’s assessment, the Group determines that it has only one operating segment and therefore one reportable segment as defined by ASC 280. Furthermore, the majority of the Group’s revenue are derived in or from Singapore with substantial operation being carried out in Singapore. Therefore, no geographical segments are presented. The Group concludes that it has only one reportable segment. As such, all financial segment information required by the authoritative guidance can be found in these consolidated financial statements.

- 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

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+ Details

Subsequent Events (Details Narrative) - USD ($)	Apr. 17, 2026	Jan. 17, 2026	Jul. 11, 2024	Dec. 31, 2025
Subsequent Event [Line Items]
Commercial paper				$ 3,000,000
Commercial paper, term			3 months
Subsequent Event [Member] \| 3M USD Commercial Paper Series 003 [Member]
Subsequent Event [Line Items]
Commercial paper		$ 3,000,000
Interest rate		6.50%
Commercial paper, term		3 months
Subsequent Event [Member] \| 3M USD Commercial Paper Series 004 [Member]
Subsequent Event [Line Items]
Commercial paper	$ 3,000,000
Interest rate	6.25%
Commercial paper, term	3 months

Summary of Significant Accounting Policies (Details Narrative)	12 Months Ended
	Dec. 31, 2025 USD ($) Segment	Dec. 31, 2025 SGD ($) Segment	Dec. 31, 2024 USD ($)	Dec. 31, 2024 SGD ($)	Dec. 31, 2023 USD ($)
Accounting Policies [Abstract]
Accounts receivable, allowance for credit losses	$ 10,423		$ 10,423
Prepayments and other assets, allowance for credit loss	1,725		1,725
Impairment of long-lived assets	0		0
Deferred IPO cost			482,183
Contribution amount based on income cap	4,908	$ 7,400	4,510	$ 6,800
Contributions amount	$ 175,431		115,511		$ 51,692
Number of operating segments \| Segment	1	1
Other comprehensive income (loss)	$ (793)		$ 145

- Definition

Amount of tax expense (benefit) allocated to other comprehensive income (loss).

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+ Details

Schedule of Subsidiaries of the Company (Details)	12 Months Ended
Schedule of Subsidiaries of the Company (Details)	Dec. 31, 2025	Apr. 18, 2024
Uni-Fuels Group Inc [Member]
Date of incorporation	Feb. 05, 2024
Place of incorporation	Cayman Islands
Percentage of ownership	100.00%	100.00%
Principal activities	Investment holding company
Uni-Fuels Pte. Ltd. [Member]
Date of incorporation	Oct. 12, 2021
Place of incorporation	Singapore
Percentage of ownership	100.00%
Principal activities	Ship bunkering as marine fuels supplier and broker
Uni-Fuels Pte. Ltd. Seoul Branch Office [Member]
Date of incorporation	Mar. 21, 2024
Place of incorporation	South Korea
Principal activities	Ship bunkering and service provider of marine fuels solutions
Uni-Fuels (Shanghai) Co., Ltd. [Member]
Date of incorporation	Feb. 11, 2025
Place of incorporation	China
Percentage of ownership	100.00%
Principal activities	Sales of petroleum products
Uni-Fuels Middle East FZCO [Member]
Date of incorporation	Feb. 14, 2025
Place of incorporation	UAE
Percentage of ownership	100.00%
Principal activities	Fuel supply services
Uni-Fuels Ltd [Member]
Date of incorporation	Jun. 11, 2025
Place of incorporation	Cyprus
Percentage of ownership	100.00%
Principal activities	Service provider of marine fuels solutions

Segment information (Details Narrative)	12 Months Ended
Segment information (Details Narrative)	Dec. 31, 2025 Segment
Segment Reporting [Abstract]
Number of operating segments	1
Number of reportable segments	1

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

2. Summary of Significant Accounting Policies

Basis of presentation and principle of consolidation

Use of estimates and assumptions

Cash and cash equivalents

Cash and cash equivalents include cash on hand and demand deposits, as well as short-term, highly liquid investments with original maturities of three months or less.

Accounts receivable, net

Prepayments and other assets, net

Uni-Fuels Holdings Limited

Notes to Consolidated Financial Statements

2. Summary of Significant Accounting Policies (Continued)

Leases

Property and equipment, net

Leasehold improvements	Shorter of lease term or 3 years
Furniture and fixture	5 years
Computer equipment	3 years
Motor vehicle	10 years
Office equipment	5 years

Uni-Fuels Holdings Limited

Notes to Consolidated Financial Statements

2. Summary of Significant Accounting Policies (Continued)

Impairment of long-lived assets

Deferred IPO costs

Upon the completion of the IPO, such costs are recorded as a deduction from the gross proceeds of the offering and charged against shareholders’ equity.

Revenue recognition

Step 1: Identify the contract with the customer

Step 2: Identify the performance obligations in the contract

Step 3: Determine the transaction price

Step 4: Allocate the transaction price to the performance obligations in the contract

Step 5: Recognize revenue when the company satisfies a performance obligation.

Uni-Fuels Holdings Limited

Notes to Consolidated Financial Statements

2. Summary of Significant Accounting Policies (Continued)

The Group’s principal revenue streams include:

Sales of marine fuels

Step 1: Identify the specified goods or services to be provided to the customer

Step 2: Assess whether it controls each specified good or service before that good or service is transferred to the customer

Brokerage commissions

Step 1: Identify the specified goods or services to be provided to the customer

Step 2: Assess whether it controls each specified good or service before that service is transferred to the customer

Uni-Fuels Holdings Limited

Notes to Consolidated Financial Statements

2. Summary of Significant Accounting Policies (Continued)

Sources of revenues

Both sales of marine fuels and brokerage commissions were recognized at a point in time for the years ended December 31, 2025, 2024 and 2023.

	2025		2024		2023
	For the Years Ended December 31,
	2025		2024		2023
Geographic locations
Sales of marine fuels
China	$	29,771,155	$	13,339,546	$	3,958,669
Hong Kong		10,593,903		4,001,824		3,886,888
Malaysia		78,485,394		44,073,880		8,577,514
Singapore		90,371,606		58,370,083		38,692,637
South Korea		8,594,496		6,105,287		1,533,270
United Arab Emirates		5,558,863		3,756,984		548,177
Vietnam		962,649		340,174		1,549,407
Thailand		3,641,697		4,693,086		1,998,602
Indonesia		4,365,274		4,348,622		180,898
Timor-Leste		-		2,553,700		-
India		9,057,960		1,721,256		759,286
Spain		7,252,415		1,123,811		332,559
Others		15,217,937		10,752,610		8,133,873

Subtotal	$	263,873,349	$	155,180,863	$	70,151,780

Brokerage commissions
China	$		$	-	$	211,930
Singapore		13,539		-		209,221
South Korea		-		-		39,895
Others		698		12,150		172,702
Subtotal	$	14,237	$	12,150	$	633,748

Total	$	263,887,586	$	155,193,013	$	70,785,528

Uni-Fuels Holdings Limited

Notes to Consolidated Financial Statements

2. Summary of Significant Accounting Policies (Continued)

Contract Assets and Contract Liabilities

Cost of revenues

Cost of revenue primarily consists of the cost of marine fuels and commission fees incurred during the sales and distribution of marine fuels.

Employee benefit plan

Borrowing costs

All borrowing costs are recognized as interest expense in the consolidated statements of operations and comprehensive income in the period in which they are incurred.

Income taxes

The Group accounts for income taxes under ASC 740, Income Taxes. Provision for income taxes consists of current taxes and deferred taxes.

Segment reporting

Uni-Fuels Holdings Limited

Notes to Consolidated Financial Statements

2. Summary of Significant Accounting Policies (Continued)

Comprehensive Income

Earnings per share

Translation of foreign currencies

Fair value of financial instruments

Level 1 – Quoted prices in active markets for identical assets and liabilities.

Uni-Fuels Holdings Limited

Notes to Consolidated Financial Statements

2. Summary of Significant Accounting Policies (Continued)

Related parties

Commitments and contingencies

Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the nature of the guarantee would be disclosed.

Recent accounting pronouncements

Uni-Fuels Holdings Limited

Notes to Consolidated Financial Statements

Pay vs Performance Disclosure - USD ($)	12 Months Ended
Pay vs Performance Disclosure - USD ($)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (1,750,660)	$ 171,597	$ 1,211,787

- Definition

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

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Reference 21: http://www.xbrl.org/2003/role/disclosureRef
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Reference 28: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Cash flows from operating activities:
Net (loss)/income	$ (1,750,660)	$ 171,597	$ 1,211,787
Adjustments to reconcile net profit to net cash (used in) provided by operating activities:
Depreciation	80,783	74,490	32,275
Shared based compensation	42,755
Allowance for credit losses		(1,733)	8,473
Non-cash operating lease expenses	127,297	94,099	61,406
Deferred tax (benefit) expenses	(5,898)	(5,177)	14,339
Change in operating assets and liabilities:
Accounts receivable, net	(14,797,000)	1,351,178	(11,719,074)
Prepayments and other assets, net	(83,152)	(84,024)	(133,851)
Accounts payable	13,205,822	(1,104,224)	9,773,464
Income tax payables	71,187	(181,412)	(173,012)
Operating lease liabilities	(144,637)	(138,287)	(46,053)
Accrued expenses and other liabilities	923,752	155,336	4,452
Net cash (used in) provided by operating activities	(2,329,751)	331,843	(965,794)
Cash flows from investing activities:
Purchases of property and equipment	(36,159)	(9,020)	(427,331)
Cash used in investing activities	(36,159)	(9,020)	(427,331)
Cash flows from financing activities:
Proceeds from short-term bank loans	27,692,651	14,117,030	7,551,546
Repayments of short-term bank loans	(24,987,683)	(13,801,930)	(6,356,397)
Payment of offering costs related to Initial Public Offering (“IPO”)	(1,511,215)	(369,283)	(112,900)
Capital contribution from shareholder			800,000
Proceeds from IPO	9,660,000
Borrowings from a related party			678,259
Repayment of borrowings to a related party	(269,467)	(8,534)	(400,258)
Net cash provided by (used in) financing activities	10,584,286	(62,717)	2,160,250
Effect of exchange rate changes on cash and restricted cash	(793)
Net increase in cash and restricted cash	8,218,376	260,106	767,125
Cash and restricted cash, beginning of year	4,324,956	4,064,850	3,297,725
Cash and restricted cash, end of year	12,542,539	4,324,956	4,064,850
Reconciliation of cash and restricted cash to the consolidated balance sheets
Cash and cash equivalents	12,542,539	4,324,956	2,564,850
Restricted cash			1,500,000
Total cash and restricted cash	12,542,539	4,324,956	4,064,850
Supplemental disclosures of cash flow information:
Income tax paid	61,521	284,717	361,841
Interest expenses paid	89,928	83,973	18,280
Supplemental disclosure of non-cash investing and financing activities:
Dividend distribution against capital contribution from shareholder			3,099,999
Operating lease right-of-use assets obtained in exchange for operating lease liabilities	$ 73,808	$ 29,338	$ 259,269

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2025	Dec. 31, 2024	Sep. 25, 2024	Sep. 04, 2024	Sep. 03, 2024	Mar. 08, 2024	Dec. 31, 2023
Ordinary shares, par value	$ 0.0001
Ordinary shares, shares authorized	500,000,000
Common Class A [Member]
Ordinary shares, par value	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Ordinary shares, shares authorized	450,000,000	450,000,000
Ordinary shares, shares issued	9,815,000	7,350,000	7,350,000
Ordinary shares, shares outstanding	9,815,000	7,350,000
Common Class B [Member]
Ordinary shares, par value	$ 0.0001	$ 0.0001			$ 0.0001	$ 0.0001
Ordinary shares, shares authorized	50,000,000	50,000,000			29,999,999
Ordinary shares, shares issued	22,650,000	22,650,000	22,650,000			1	30,000,000
Ordinary shares, shares outstanding	22,650,000	22,650,000					30,000,000

ROU Assets and Operating Lease Liabilities (Tables)

12 Months Ended

Dec. 31, 2025

Rou Assets And Operating Lease Liabilities

Schedule of Non-Cancellable Lease Contract

Description of lease		Lease term
Office at Beach Centre, Singapore		3 years and 2 months from April 1, 2023 to May 31, 2026
Office at Seoul, South Korea		2 years from March 4, 2024 to March 3, 2026 (including a 1-year renewal option assessed as reasonably certain to be exercised)
Office at Shanghai, China		2 years from March 3, 2025 to March 9, 2027

a)	Amounts recognized in the consolidated balance sheets:

	2025		2024
	As of December 31,
	2025		2024
Right-of-use assets	$	79,614	$	133,103

Operating lease liabilities
Current	$	78,281	$	104,267
Non-current		6,321		41,011
Total Operating lease liabilities	$	84,602	$	145,278

Weighted average remaining lease terms (in years)		0.81		1.39

b)	Information related to operating lease activities during the years ended December 31, 2025, 2024 and 2023 are as follows:

	2025		2024		2023
	For the Years Ended December 31,
	2025		2024		2023
ROU assets obtained in exchange for operating lease liabilities	$	73,808	$	29,338		259,269

Amortization of ROU assets		127,297		94,099		61,406
Accretion of operating lease liabilities		5,995		8,913		8,410
Total operating lease expenses	$	133,292	$	103,012		69,816

Schedule of Remaining Contractual Maturities

c)The following table summarizes the remaining contractual maturities of lease liabilities, categorized by the years in which such lease liabilities are required to be settled, under operating leases as of December 31, 2025:

During the year ended December 31,
2026	$	79,565
2027		6,345
Total future lease payments	$	85,910
Less: imputed interest		(1,308	)
Present value of lease obligations	$	84,602

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

Schedule of Estimated Useful Lives of Property And Equipment

Leasehold improvements	Shorter of lease term or 3 years
Furniture and fixture	5 years
Computer equipment	3 years
Motor vehicle	10 years
Office equipment	5 years

Schedule of Disaggregated Information of Revenues

	2025		2024		2023
	For the Years Ended December 31,
	2025		2024		2023
Geographic locations
Sales of marine fuels
China	$	29,771,155	$	13,339,546	$	3,958,669
Hong Kong		10,593,903		4,001,824		3,886,888
Malaysia		78,485,394		44,073,880		8,577,514
Singapore		90,371,606		58,370,083		38,692,637
South Korea		8,594,496		6,105,287		1,533,270
United Arab Emirates		5,558,863		3,756,984		548,177
Vietnam		962,649		340,174		1,549,407
Thailand		3,641,697		4,693,086		1,998,602
Indonesia		4,365,274		4,348,622		180,898
Timor-Leste		-		2,553,700		-
India		9,057,960		1,721,256		759,286
Spain		7,252,415		1,123,811		332,559
Others		15,217,937		10,752,610		8,133,873

Subtotal	$	263,873,349	$	155,180,863	$	70,151,780

Brokerage commissions
China	$		$	-	$	211,930
Singapore		13,539		-		209,221
South Korea		-		-		39,895
Others		698		12,150		172,702
Subtotal	$	14,237	$	12,150	$	633,748

Total	$	263,887,586	$	155,193,013	$	70,785,528

Shareholders’ Equity

12 Months Ended

Dec. 31, 2025

Equity [Abstract]

Shareholders’ Equity

9. Shareholders’ Equity

Ordinary shares

The Company was established under the laws of Cayman Islands on March 8, 2024. The authorized number of ordinary shares was 500,000,000 shares, par value of US$0.0001 per share, consisting of (i) 450,000,000 Class A ordinary shares with a par value of US$0.0001 each; and (ii) 50,000,000 Class B ordinary shares with a par value of US$0.0001 each. On March 8, 2024, the Company issued 1 Class B ordinary share with a par value of US$0.0001 each.

Each holder of Class A ordinary share is entitled to exercise one vote for each Class A ordinary held on any and all matters to be voted thereon in a general meeting of shareholders, and each holder of Class B ordinary share is entitled to exercise ten votes for each Class B ordinary share held on any and all matters to be voted thereon in a general meeting of shareholders. Each Class B ordinary share can be converted at the holder’s option into one Class A ordinary share whilst Class A ordinary shares cannot be converted into Class B ordinary shares. Holders of both Class A and Class B ordinary shares are entitled to receive dividends paid by the Company at the same rate and have equal rights to the surplus assets of the Company upon its liquidation, as stipulated in the Company’s Memorandum and Articles of Association. These shares rank pari passu in all other respects.

On September 3, 2024, the shareholder of the Company resolved to allot 29,999,999 Class B ordinary shares with a par value of US$0.0001 each. Further on September 4, 2024, the holder of Class B ordinary shares converted 6,000,000 Class B ordinary shares into 6,000,000 Class A ordinary shares with par value of US$0.0001 each. Then on September 25, 2024, the holder of Class B ordinary shares further converted 1,350,000 Class B ordinary shares into 1,350,000 Class A ordinary shares with par value of US$0.0001 each. After the allotment of Class B ordinary shares and subsequent conversions into Class A ordinary shares, the Company has 7,350,000 Class A ordinary shares and 22,650,000 Class B ordinary shares in issue.

The Company considered the above allotment of 29,999,999 Class B ordinary shares part of its recapitalization prior to the completion of its initial public offering. This allotment was solely intended to increase the number of shares and represented an adjustment to the Company’s share structure, aimed at realigning its capital structure to facilitate the subsequent issuance of new shares for the IPO. The shares were issued at par value, with no consideration paid. Therefore, the Company considers the allotment of 29,999,999 Class B ordinary shares to be a share split. The Company believed that it is appropriate to reflect the above transactions on a retroactive basis pursuant to ASC 260, Earnings Per Share, ASC 505, Equity and SAB Topic 4C. All shares and per share amounts used herein and in the accompanying audited consolidated financial statements have been retroactively restated to reflect the above transactions. By recognizing the above transactions on a retroactive basis, 30,000,000 Class B ordinary shares were issued and outstanding as of December 31, 2023.

Contrary to the allotment, the conversions of 6,000,000 and 1,350,000 Class B ordinary shares into Class A ordinary shares were accounted for prospectively and were recognized by the Company on September 4, 2024 and September 25, 2024, respectively.

On January 15, 2025, the Company consummated its initial public offering (“IPO”) of 2,100,000 Class A Ordinary Shares. On February 4, 2025, the underwriter exercised the OA Option in full to purchase 315,000 additional Class A Ordinary Shares from the Company.

During the year ended December 31, 2025, the Company allotted 50,000 Class A ordinary shares with par value of US$0.0001 each to a consultant for services rendered. The shares were valued at $0.86 per share, representing the fair value on the grant date. The transaction was accounted for as equity-classified share-based compensation. Total expense recognized for these services was $42,755, which is included in General and administrative expenses.

Capital contribution

Capital contributions constitute the capital transactions from shareholders that affected the shareholders’ equity of Uni-Fuels prior to the Reorganization during the year ended December 31, 2024. On June 6, 2023, Uni-Fuels issued and allotted additional 3,899,999 ordinary shares, each with a par value of $1, amounting to a total of $3,899,999. From the total consideration of $3,899,999 derived from this share allotment, $3,099,999 was offset by netting against the dividend distribution of $3,099,999 made by Uni-Fuels to its shareholder at that time. Meanwhile, the remaining balance of $800,000 was received in cash from the shareholder. The whole balance of $3,899,999 has been accounted for as capital contribution from shareholder in these consolidated financial statements.

Accumulated other comprehensive income

The accumulated other comprehensive income comprises foreign currency differences arising from the translation of the financial statements of foreign operations.

Dividend distribution

On June 6, 2023, the Group resolved to distribute a dividend of $30.9997 per ordinary share, totaling $3,099,999, to its shareholder. The declared dividend was settled by offsetting against the capital contribution from its shareholder accordingly.

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 16
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-16

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

+ Details

Accounts Receivable, Net (Tables)

12 Months Ended

Dec. 31, 2025

Credit Loss [Abstract]

Schedule of Accounts Receivable

As of December 31, 2025 and 2024, accounts receivable consisted of the following balances:

Schedule of Accounts Receivable

	2025			2024
	As of December 31,
	2025			2024
Third parties
Accounts receivable related to sales of marine fuels	$	26,266,112		$	11,469,112
Less: allowance for credit losses		(10,423	)		(10,423	)
Total accounts receivable – third parties, net	$	26,255,689		$	11,458,689

Schedule of Allowance for Expected Credit Losses

The movement of allowance for credit losses is as follows:

	2025		2024			2023
	As of December 31,
	2025		2024			2023
Balance at January 1	$	10,423	$	13,281			5,408
(Reversal of)/Provision for credit losses		-		(2,858	)		7,873
Balance at December 31	$	10,423	$	10,423			13,281

Consolidated Statements of Changes in Shareholders' Equity - USD ($)	Common Stock [Member] Common Class A [Member]	Common Stock [Member] Common Class B [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2022		$ 3,000	$ 97,001		$ 2,261,332	$ 2,361,333
Balance, shares at Dec. 31, 2022		30,000,000
Net income (loss)					1,211,787	1,211,787
Capital contribution from shareholder			3,899,999			3,899,999
Dividend distribution					(3,099,999)	(3,099,999)
Foreign currency translation adjustment
Balance at Dec. 31, 2023		$ 3,000	3,997,000		373,120	4,373,120
Balance, shares at Dec. 31, 2023		30,000,000
Net income (loss)					171,597	171,597
Foreign currency translation adjustment				145		145
Conversion of ordinary shares	$ 735	$ (735)
Conversion of ordinary shares, shares	7,350,000	(7,350,000)
Balance at Dec. 31, 2024	$ 735	$ 2,265	3,997,000	145	544,717	4,544,862
Balance, shares at Dec. 31, 2024	7,350,000	22,650,000
Net income (loss)					(1,750,660)	(1,750,660)
Foreign currency translation adjustment				(793)		(793)
Issuance of shares	$ 247		7,709,110			7,709,357
Issuance of shares, shares	2,465,000
Balance at Dec. 31, 2025	$ 982	$ 2,265	$ 11,706,110	$ (648)	$ (1,205,943)	$ 10,502,766
Balance, shares at Dec. 31, 2025	9,815,000	22,650,000

Related Party Transactions and Balances (Tables)

12 Months Ended

Dec. 31, 2025

Schedule of Nature Relationships with Related Parties

a. Nature of relationships with related parties

Name		Relationship with the Company
Goh Wee Huan		Controlling shareholder and a director of Uni-Fuels from December 22, 2022 to December 8, 2023
Koh Kuan Hua		Controlling shareholder and director of the Company
Garden City Private Capital Limited		Major shareholder of the Company and wholly owned by Koh Kuan Hua
Sea Oil Petroleum Pte. Ltd.		Under significant influence of Koh Kuan Hua from January 1, 2022 to October 31, 2023

Schedule of Transactions with Related Parties

b. Transactions with related parties


			For the Years Ended December 31,
Name		Nature	2025		2024		2023
Sea Oil Petroleum Pte. Ltd.	(1)	Sales of marine fuels	$	-	$	-	$	2,184,911

Sea Oil Petroleum Pte. Ltd.	(2)	Brokerage commissions	$	-	$	-	$	491,269

Sea Oil Petroleum Pte. Ltd.	(1)	Purchase of marine fuels	$	-	$	-	$	8,839,579

Goh Wee Huan	(3)	Advances from a related party	$	-	$	-	$	678,259

Garden City Private Capital Limited	(4)	Advances to a shareholder	$	-	$	8,534	$	-
Transactions with related parties	(4)	Advances to a shareholder	$	-	$	8,534	$	-

(1)	The amounts for the year ended December 31, 2023 represented proceeds from sales of marine fuels to and cost of marine fuels purchased from the related party. The Group engaged in reciprocal transactions with the related party, encompassing both the sale and purchase of marine fuels. These transactions were conducted based on advantageous positioning, with each party utilizing their relative strengths in specific marine fuels products across various ports for each transaction at the time.
(2)	The amount for the year ended December 31, 2023 represented brokerage commissions generated from the related party.
(3)	The transactions represented advances from the shareholder for operational purposes during the year ended December 31, 2023. The advances were unsecured, non-interest bearing, and repayable on demand. Out of the total advances of $678,259, $400,258 was repaid by the Group in 2024, leaving $269,467 outstanding as at December 31, 2024. The balances were subsequently assigned by Goh Wee Huan to Koh Kuan Hua, coinciding with the transfer of ownership in the Uni-Fuels from Goh Wee Huan to Koh Kuan Hua on December 8, 2023.
(4)	The transactions represented advances to a shareholder during the year ended December 31, 2024. The advances were unsecured, non-interest bearing, and repayable on demand.

Schedule of Balance with Related Parties

c. Balance with related parties


			As of December 31,
Name		Nature	2025		2024
Koh Kuan Hua	(1)	Amounts due to a related party	$	-	$	269,467
Amounts due to a related party	(1)	Amounts due to a related party	$	-	$	269,467

(1)	The balances as of December 31, 2024 represented the advances from the shareholder for operational purposes and was assigned by Goh Wee Huan to Koh Kuan Hua. The balances were unsecured, non-interest bearing and repayable on demand.

Schedule of Nature Relationships with Related Parties (Details)	12 Months Ended
	Dec. 31, 2025
Goh Wee Huan [Member]
Related Party Transaction [Line Items]
Nature of relationships with related parties	Controlling shareholder and a director of Uni-Fuels from December 22, 2022 to December 8, 2023
Koh Kuan Hua [Member]
Related Party Transaction [Line Items]
Nature of relationships with related parties	Controlling shareholder and director of the Company
Garden City Private Capital Limited [Member]
Related Party Transaction [Line Items]
Nature of relationships with related parties	Major shareholder of the Company and wholly owned by Koh Kuan Hua
Sea Oil Petroleum Pte Ltd [Member]
Related Party Transaction [Line Items]
Nature of relationships with related parties	Under significant influence of Koh Kuan Hua from January 1, 2022 to October 31, 2023

- 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

Commitments and Contingencies

12 Months Ended

Dec. 31, 2025

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

12. Commitments and Contingencies

Commitments

As of December 31, 2025 and 2024, the Group had neither significant financial nor capital commitment.

Contingencies

As of December 31, 2025, and 2024, the Group was not a party to any legal or administrative proceedings. The Group further concludes that there were no legal or regulatory proceedings, either individually or in the aggregate, that could have resulted in an unfavorable outcome with a material adverse effect on the Group’s results of operations, consolidated financial condition, or cash flows.