Summary of Significant Accounting Policies (Tables)
|
12 Months Ended |
Dec. 31, 2025 |
|---|
| Accounting Policies [Abstract] |
|
| Schedule of Accounts Receivable |
Accounts
receivable consisted of the following as of the date indicated:
Schedule
of Accounts Receivable
| | |
December 31, 2025 | | |
December 31, 2024 | |
| | |
| | |
| |
| Accounts receivable | |
$ | 2,445,503 | | |
| 36,738 | |
| Less: Reversal of allowance for credit losses | |
| (258 | ) | |
| (367 | ) |
| Total accounts receivable, net | |
$ | 2,445,245 | | |
| 36,371 | |
|
| Schedule of Expected Credit Losses (Reversal) Provision |
Expected
credit losses (reversal) provision consisted for the following as of the dated indicated:
Schedule of Expected Credit Losses
(Reversal) Provision
| | |
December 31, 2025 | | |
December 31, 2024 | |
| | |
| | |
| |
| Balance – January 1 | |
$ | 367 | | |
| 532 | |
| Reversal of credit losses | |
| (109 | ) | |
| (165 | ) |
| Balance – December 31 | |
$ | 258 | | |
| 367 | |
|
| Schedule of Plant, Property and Equipment Estimated Lives Under Straight-Line Method |
Schedule
of Plant, Property and Equipment Estimated Lives Under Straight-Line Method
| Category | |
Estimated useful lives | |
| Computer and office equipment | |
| 5 - 10 years | |
| Decoration and renovation | |
| 5 - 10 years | |
|
| Schedule of Unrecognized Tax Benefits |
Schedule
of Unrecognized Tax Benefits
| | |
| 2025 | | |
| 2024 | |
| | |
| Gross UTB | |
| | |
| 2025 | | |
| 2024 | |
| Balance – January 1 | |
| - | | |
| - | |
| Foreign exchange adjustment | |
| - | | |
| - | |
| Balance – December 31 | |
$ | - | | |
$ | - | |
|
| Schedule of Reconciliations of Basic and Diluted Loss Per Share |
The
following table presents a reconciliation of basic and diluted loss per share for the years ended December 31, 2025
and 2024:
Schedule
of Reconciliations of Basic and Diluted Loss Per Share
| | |
2025 | | |
2024 | |
| | |
| | |
| |
| Net loss | |
$ | (3,418,578 | ) | |
$ | (5,561,705 | ) |
| | |
| | | |
| | |
| Weighted average shares outstanding – Basic and Diluted * | |
| 20,684,692 | | |
| 3,765,727 | |
| | |
| | | |
| | |
| Net loss per share of common stock | |
| | | |
| | |
| Basic and Diluted | |
$ | (0.17 | ) | |
$ | (1.48 | ) |
| * |
Including
0 and 1,500 shares that were granted and vested but not yet issued for the year ended December 31, 2025 and 2024, respectively. |
|
| Schedule of Concentration Credit Risk |
The
following table sets forth information as to the Company’s customers that accounted for 10% or more of the Company’s sales
and accounts receivable for the years ended December 31, 2025 and 2024.
Schedule
of Concentration Credit Risk
Year Ended
December 31, 2025 | |
As of
December 31, 2025 | |
| Customer | |
Percentage of
Total Sales | | |
Percentage of
accounts receivable | |
| A | |
| - | % | |
| - | % |
| B | |
| - | % | |
| - | % |
| C | |
| 47 | % | |
| 99 | % |
Year Ended
December 31, 2024 | |
As of
December 31, 2024 | |
| Customer | |
Percentage of
Total Sales | | |
Percentage of
accounts receivable | |
| A | |
| 2 | % | |
| 41 | % |
| B | |
| - | % | |
| 27 | % |
| C | |
| - | % | |
| - | % |
The
following table sets forth information as to the Company’s suppliers that accounted for 10% or more of the Company’s total
purchases, accounts payable and advance to suppliers for the years ended December 31, 2025 and 2024.
Year
Ended
December
31, 2025 | |
As
of
December
31, 2025 | | |
As
of
December
31, 2025 | |
| Supplier | |
Percentage
of
Total
Purchases | | |
Balance
of
Accounts
Payable | | |
Balance
of
Advance
to Supplier | |
| A | |
| 12 | % | |
$ | 25,809 | | |
| - | |
| B | |
| - | % | |
| - | | |
| - | |
| C | |
| 13 | % | |
| 194,754 | | |
| - | |
| D | |
| 3 | % | |
| 40,665 | | |
| 5,000 | |
| E | |
| 7 | % | |
| 40,194 | | |
| 23,924 | |
Year
Ended
December
31, 2024 | |
As
of
December
31, 2024 | | |
As
of
December
31, 2024 | |
| Supplier | |
Percentage
of
Total
Purchases | | |
Balance
of
Accounts Payable | | |
Balance
of
Advance
to Supplier | |
| A | |
| 16 | % | |
$ | 192,363 | | |
| - | |
| B | |
| 7 | % | |
| 128,141 | | |
| - | |
| C | |
| - | % | |
| - | | |
| - | |
| D | |
| 3 | % | |
| 47,948 | | |
| - | |
| E | |
| 6 | % | |
| 64,160 | | |
| 33,924 | |
|
| Schedule of Exchange Rates |
Translation
of amounts from RM into U.S. dollars has been made at the following exchange rates:
Schedule
of Exchange Rates
| Balance sheet items, except for equity accounts | |
|
| December 31, 2025 | |
RM 4.06 to 1 |
| December 31, 2024 | |
RM 4.47 to 1 |
| | |
|
| Income Statement and cash flow items | |
|
| For the year ended December 31, 2025 | |
RM 4.28 to 1 |
| For the year ended December 31, 2024 | |
RM 4.57 to 1 |
|