v3.26.1
INCOME TAXES (Tables)
 12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
SCHEDULE OF COMPONENTS OF LOSS BEFORE INCOME TAXES

The United States and foreign components of loss before income taxes were comprised of the following:

 

       
   For the years ended December 31, 
   2025   2024 
Tax jurisdictions from:          
Local – United States  $(1,535,023)  $(1,706,035)
Foreign – Malaysia   (774,834)   (762,788)
Foreign – China   (479)   (3,144)
Foreign – Hong Kong   5,014    (9,143)
           
Loss before income tax  $(2,305,322)  $(2,481,110)
SCHEDULE OF INCOME TAX EXPENSE

Income tax expense consisted of the following:

 

       
   For the years ended December 31, 
   2025   2024 
Current:          
- Local  $-   $- 
- Foreign   (2,285)   (4,934)
           
Deferred:          
- Local   -    - 
- Foreign   -    - 
           
Income tax expense  $(2,285)  $(4,934)
SCHEDULE OF EFFECTIVE INCOME TAX RATE

The following table reconciles the Malaysia statutory rates to the Company’s effective tax rate for the periods indicated below:

 

       
   For the years ended December 31, 
   2025   2024 
Malaysia statutory tax rate*  $(553,277)   (24.00)%  $(595,466)   (24.00)%
Foreign tax effect   44,910    2.85%   51,584    2.08%
Change in valuation allowance   469,560    19.47%   474,388    19.12%
Non-deductible items (1)   36,522    1.58%   64,560    2.60%
  $(2,285)   (0.10)%  $(4,934)   0.20%

 

* As the Company business operation mainly concentrated in Malaysia, the Company determined to apply Malaysia statutory tax rate in reconciliation of the statutory tax rate to the effective tax rate.

 

(1) The amount comprised:

 

Expenses incurred in AATP LB, ASL, SEA, CEDAR, AGE, EXIM that are not deductible in the Malaysia tax return.
SCHEDULE OF DEFERRED TAX ASSETS

The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of:

 

       
   As of December 31, 
   2025   2024 
Deferred tax assets:          
Net operating loss carry forwards in U.S.  $1,120,114   $797,759 
Net operating loss carry forwards in Malaysia   1,066,511    824,143 
Deferred tax liabilities from temporary difference for property and equipment in Malaysia   (5,949)   - 
Unabsorbed capital allowance carry forward in Malaysia   5,723    3,245 
Less: valuation allowance   (2,186,399)   (1,625,147)
Deferred tax assets, net  $-   $-