v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
SCHEDULE OF ESTIMATED USEFUL LIVES OF PROPERTY AND EQUIPMENT

Classification   Useful Life
     
Computer and office equipment   5-7 years
Furniture & fixtures   6-7 years
Motor vehicle   5 years
Leasehold improvements   Shorter of the remaining lease term or the estimated useful life
SCHEDULE OF ESTIMATED USEFUL LIVES OF INTANGIBLE ASSETS, NET

Intangible assets, net, are stated at cost, less accumulated amortization. Amortization expense is recognized on the straight-line basis over the estimated useful lives of the assets as follows:

 

Classification   Useful Life
     
Computer software   5 years
SCHEDULE OF DISAGGREGATED INFORMATION OF REVENUES

Disaggregated information of revenues by products and services are as follows:

 

   2025   2024 
   For the years ended December 31, 
   2025   2024 
         
Energized Mineral Concentrate  $59,024   $43,487 
Ionized Cal-Mag   -    388 
LIVO5   7,931    76,465 
Soy Protein Isolate Powder   1,859    9,357 
Mix Soy Protein Isolate Powder with Black Sesame   2,462    7,353 
Others – Products for the provision of complementary health therapies   912,239    913,297 
Skin care and healthcare products   231,721    22,091 
Green Energy   139,727    42,763 
Total revenues – products   1,354,963    1,115,201 
Health and Wellness services   169,299    207,546 
Total revenues – products and services  $1,524,262   $1,322,747 
SCHEDULE OF FOREIGN CURRENCIES TRANSLATION EXCHANGE RATES

Translation of foreign currencies into US$1 have been made at the following exchange rates for the respective periods:

 

   2025   2024 
   As of December 31, 
   2025   2024 
         
Period-end MYR : US$1 exchange rate   4.05    4.47 
Period-end HKD : US$1 exchange rate   7.78    7.76 
Period-end CNY : US$1 exchange rate   7.00    7.30 

 

   2025   2024 
   For the years ended December 31, 
   2025   2024 
         
Period-average MYR : US$1 exchange rate   4.26    4.56 
Period-average HKD : US$1 exchange rate   7.80    7.80 
Period-average CNY : US$1 exchange rate   7.17    7.19