v3.26.1
Investment Properties (Tables)
 12 Months Ended
Dec. 31, 2025
Investment Properties [Abstract]  
Schedule of Investment Properties
   2024 
   Land   Building   Total 
             
January 1  $
-
   $
-
   $
-
 
Acquisition through business combination (Note)   2,212,683    225,274    2,437,957 
Depreciation expenses   
-
    (1,857)   (1,857)
Exchange difference   (41,537)   (4,699)   (46,236)
December 31  $2,171,146   $218,718   $2,389,864 
                
December 31               
Cost  $2,171,146   $220,544   $2,391,690 
Accumulated depreciation   
-
    (1,826)   (1,826)
   $2,171,146   $218,718   $2,389,864 

 

   2025 
   Land   Building   Total 
             
January 1            
Cost  $2,171,146   $220,544   $2,391,690 
Accumulated depreciation   
-
    (1,826)   (1,826)
   $2,171,146   $218,718   $2,389,864 
                
January 1  $2,171,146   $218,718   $2,389,864 
Depreciation expenses   
-
    (5,716)   (5,716)
Exchange difference   73,761    8,376    82,137 
December 31  $2,244,907   $221,378   $2,466,285 
                
December 31               
Cost  $2,244,907   $228,942   $2,473,849 
Accumulated depreciation   
-
    (7,564)   (7,564)
   $2,244,907   $221,378   $2,466,285 
Schedule of Profit or Loss for Investment Properties Amounts recognized in profit or loss for investment properties are listed below:
   Year ended December 31, 
   2024   2025 
         
Rental income from operating leases  $21,894   $45,775 
Direct operating expenses from property that generated rental income   (3,543)   (10,009)
Schedule of Minimum Lease Payments Receivable on Leases of Investment Properties

Future minimum lease payments expected to be received under operating leases are as follows:

 

       
Within 1 year from December 31, 2025   $ 52,180  
Between 1 and 2 years from December 31, 2025     54,088  
Between 2 and 3 years from December 31, 2025     55,997  
Between 3 and 4 years from December 31, 2025     57,907  
Between 4 and 5 years from December 31, 2025     9,704  
    $ 229,876