v3.26.1
Income Tax Expenses (Tables)
 12 Months Ended
Dec. 31, 2025
Income Tax Expenses [Abstract]  
Schedule of Components of Income Tax Provision

The components of income tax provision are:

 

   December 31,
2025		   December 31,
2024		   December 31,
2023		 
   USD   USD   USD 
Current income tax expense   153,069    61,306    
-
 
Deferred income tax credit   (55,934)   53,596    131,240 
Total income tax expenses   97,135    114,902    131,240 
Schedule of Income Tax Expense

A reconciliation between income tax expense and the product of accounting loss multiple by the applicable corporate tax rate for the reporting periods ended December 31, 2025, 2024 and 2023 were as follows:

 

   December 31,
2025		   December 31,
2024		   December 31,
2023		 
   USD   USD   USD 
(Loss)/Profit before income tax   (15,105,249)   (83,508,195)   1,125,434 
                
Tax calculated at statutory rate of 17%   (2,567,892)   (14,196,647)   191,324 
Differences arise from tax rate in different jurisdiction   162,102    14,834    
-
 
Deferred tax assets previously not recognized, net of foreign exchange fluctuation   26,870    
-
    (88,615)
Income not subject to tax   (1,303)   (113,130)   (28,390)
Expense not deductible for tax purpose   2,536,799    14,283,615    73,097 
Recognition of timing difference   (55,769)   53,596    9,432 
Utilization of tax benefit   (27,382)   (34,488)   - 
Deferred tax assets (net) not recognized   
-
    167,283    (25,608)
Under provision for prior year tax   83,343    
-
    
-
 
Others   (59,633)   (60,161)   
-
 
    97,135    114,902    131,240