v3.26.1
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)
3 Months Ended
Mar. 31, 2026
Payables and Accruals [Abstract]  
SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consist of the following:

 

   March 31,   December 31, 
   2026   2025 
   US$   US$ 
Accrued payroll and welfare   44,997    11,007 
Accounts payable   43,370    55,148 
Advance from customers   25,000    25,000 
Payables for professional fees   149,923    527,955 
Income taxes payable   5,581    5,906 
Other operating and management expenses   142,554    172,925 
Total accrued expenses and other current liabilities  $411,425   $797,941