v3.25.2
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 6 Months Ended
Jun. 30, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
SCHEDULE OF ALLOWANCES FOR CREDIT LOSSES

 

   As of
June 30, 2025		   As of
December 31, 2024		 
   (Unaudited)   (Audited) 
Balance at beginning of period/year  $2,883   $610,599 
Charged of operating expenses   40,514    90,223 
Write-off of accounts receivable   -    (557,622)
Recovery of accounts receivable   -    (39,000)
Adjustments for credit losses   11    (101,317)
Balance at end of period/year  $43,408   $2,883 
SCHEDULE OF CASH AND CASH EQUIVALENTS

 

   As of
June 30, 2025		   As of
December 31, 2024		 
   (Unaudited)   (Audited) 
Cash and cash equivalents          
Denominated in United States Dollar  $375,396   $184,156 
Denominated in Hong Kong Dollar   250,973    338,772 
Denominated in Chinese Renminbi   89,364    521,168 
Denominated in Malaysian Ringgit   117,051    80,294 
Denominated in Singapore Dollar   450    428 
Cash and cash equivalents  $833,234   $1,124,818 
SCHEDULE OF FOREIGN CURRENCIES TRANSLATION

Translation of amounts from the local currencies of the Company into US$ has been made at the following exchange rates for the respective periods:

 

   2025   2024 
   As of and for the six months ended
June 30,		 
   2025   2024 
Period-end MYR: US$1 exchange rate   4.21    4.72 
Period-average MYR: US$1 exchange rate   4.36    4.73 
Period-end RMB: US$1 exchange rate   7.16    7.27 
Period-average RMB: US$1 exchange rate   7.24    7.21 
Period-end HK$: US$1 exchange rate   7.85    7.81 
Period-average HK$: US$1 exchange rate   7.80    7.82