King Resources is an early-stage arts and collectibles trading firm operating through its subsidiary, Heavenly Grace. The business buys physical collectibles, primarily from China and Hong Kong, at discounts of up to 50% below appraised market value. King Resources resells these items at or above market value through its proprietary online platform or third-party auction houses. To verify provenance and authenticity, King Resources uses blockchain-based Digital Ownership Tokens (DOTs) that serve as digital title documents for each physical asset. The business model relies on the arbitrage between discounted acquisition costs and resale prices. The company maintains a lean staff and a concentrated customer base, as three customers accounted for essentially all revenue in FY26. Beyond principal trading, King Resources plans to offer fee-based services including authentication and valuation, installment-based buyer financing, and secure storage and exhibition. The company also intends to develop a peer-to-peer marketplace where third-party collectors can transact for a fee. King Resources entered the collectibles market in late 2024 after exiting the power supply industry and commenced its current operations in April 2025.