| SCHEDULE OF CONCENTRATION RISKS |
SCHEDULE
OF CONCENTRATION RISKS
Table
16.1: Revenue Concentration by Customer - Based on % of Revenue
| | |
For the Three Months Ended March 31, | |
| | |
2026 | | |
2025 | |
| Customer | |
Amount | | |
% | | |
Amount | | |
% | |
| A | |
$ | 1,105,481 | | |
| 33.8 | % | |
$ | 1,112,572 | | |
| 28.7 | % |
| B | |
$ | 724,822 | | |
| 22.2 | % | |
$ | 563,621 | | |
| 14.6 | % |
| C | |
$ | 315,240 | | |
| 9.6 | % | |
$ | 487,173 | | |
| 12.6 | % |
| D | |
$ | 229,893 | | |
| 7.0 | % | |
$ | 389,280 | | |
| 10.1 | % |
Table
16.2: Accounts Receivable Concentration by Customer - Based on % of Accounts Receivable, Net
| | |
March 31, 2026 | | |
December 31, 2025 | |
| Customer | |
Amount | | |
% | | |
Amount | | |
% | |
| 1 | |
$ | 1,060,754 | | |
| 31.8 | % | |
$ | 768,954 | | |
| 29 | % |
| 2 | |
$ | 724,821 | | |
| 21.7 | % | |
$ | 479,151 | | |
| 18 | % |
| 3 | |
$ | 275,057 | | |
| 8.2 | % | |
$ | 373,236 | | |
| 14 | % |
|
SCHEDULE OF CONCENTRATION RISKS
| Table 18.1: Revenue Concentration by Customer - Based on % of Revenue |
| | |
For the Year Ended December 31, | |
| | |
2025 | | |
2024 | |
| Customer | |
Amount | | |
% | | |
Amount | | |
% | |
| A | |
$ | 4,576,315 | | |
| 30.2 | % | |
$ | 3,584,564 | | |
| 20.2 | % |
| B | |
$ | 2,504,836 | | |
| 16.6 | % | |
$ | 2,167,024 | | |
| 12.2 | % |
| C | |
$ | 1,300,680 | | |
| 8.6 | % | |
$ | 2,652,925 | | |
| 14.9 | % |
| D | |
$ | 1,378,738 | | |
| 9.1 | % | |
$ | 2,934,031 | | |
| 16.5 | % |
| Table 18.2: Accounts Receivable Concentration by Customer - Based on % of Accounts Receivable, Net |
| | |
December 31, 2025 | |
| Customer | |
Amount | | |
% | |
| 1 | |
$ | 768,954 | | |
| 29 | % |
| 2 | |
$ | 479,151 | | |
| 18 | % |
| 3 | |
$ | 373,236 | | |
| 14 | % |
|