King Resources, Inc. is a holding company that conducts no direct operations and derives its activities through wholly-owned subsidiaries. Its primary operating subsidiary, Heavenly Grace Limited, engages in the arts and collectibles business, offering authentication, valuation, certification, sale and purchase, hire purchase, financing, custody, security and exhibition services. Heavenly Grace utilizes blockchain and non fungible token technology to create Digital Ownership Tokens that serve as digital titles for physical artworks and collectibles. The company sources collectibles mainly from China and Hong Kong and intends to expand its online trading platform to connect sellers and collectors for platform and transaction fees.

King Resources, Inc. generates revenue primarily from the sale of collectibles and related services provided by Heavenly Grace Limited. Revenue is earned when artworks or collectibles are sold at or above market valuations, through the company's online platform or third party auction houses in Hong Kong and France. The firm also receives fees for authentication, valuation, certification, financing, custody and exhibition services. In the nine months ended December 31, 2025, revenue amounted to $628,282, with the majority derived from collectible sales.

The company operates in the niche market of blockchain enabled art and collectibles, competing with traditional auction houses, online art marketplaces and other provenance verification services. Its competitive advantage lies in the integration of blockchain technology to provide immutable ownership records and transparent transaction ledgers, which enhances buyer confidence and reduces fraud risk. Additionally, the combination of physical services such as authentication, valuation and custody with digital token issuance offers a full service solution not commonly offered by pure play digital platforms.

King Resources, Inc. serves art collectors, investors and dealers who seek verified ownership and provenance for physical artworks and collectibles. Major customers include Mirum Digital Media Limited, which accounted for 90.8% of the company's revenue in the nine months ended December 31, 2025, and Marvel Digital Group Limited, which represented 100% of revenue in the comparable period of the prior year. The client base also comprises individual collectors and institutional buyers that utilize the company's authentication, financing and custody services.