v3.26.1
SCHEDULE OF EFFECTIVE INCOME TAX RATE (Details) - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Income Tax Disclosure [Abstract]    
Malaysia statutory tax rate [1] $ (553,277) $ (595,466)
Malaysia statutory tax rate [1] (24.00%) (24.00%)
Foreign tax effect $ 44,910 $ 51,584
Foreign tax effect 2.85% 2.08%
Change in valuation allowance $ 469,560 $ 474,388
Change in valuation allowance 19.47% 19.12%
Non-deductible items [2] $ 36,522 $ 64,560
Non-deductible items [2] 1.58% 2.60%
Income tax expense $ (2,285) $ (4,934)
Effective income tax rate (0.10%) 0.20%
[1] 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.
[2] The amount comprised: Expenses incurred in AATP LB, ASL, SEA, CEDAR, AGE, EXIM that are not deductible in the Malaysia tax return.