| SCHEDULE OF DISAGGREGATED REVENUE |
The
following table provides information about disaggregated revenue based on revenue by service lines and revenue by geographic area:
SCHEDULE OF DISAGGREGATED REVENUE
| | |
2026 | | |
2025 | |
| | |
Three Months Ended June 30, | |
| | |
2026 | | |
2025 | |
| | |
(Unaudited) | | |
(Unaudited) | |
| Revenue by service lines: | |
| | | |
| | |
| Corporate advisory - non-listing services | |
$ | 248,609 | | |
$ | 316,786 | |
| Corporate advisory - listing services | |
| - | | |
| 78,471 | |
| Provision of a digital platform and trading of digital assets | |
| 37,464 | | |
| 17,921 | |
| Rental of real estate properties | |
| 16,094 | | |
| 13,914 | |
| Total revenue | |
$ | 302,167 | | |
$ | 427,092 | |
| | |
2026 | | |
2025 | |
| | |
Three Months Ended June 30, | |
| | |
2026 | | |
2025 | |
| | |
(Unaudited) | | |
(Unaudited) | |
| Revenue by geographic area: | |
| | | |
| | |
| Hong Kong | |
$ | 129,537 | | |
$ | 261,764 | |
| Malaysia | |
| 137,296 | | |
| 78,291 | |
| China | |
| 35,334 | | |
| 87,037 | |
| Total revenue | |
$ | 302,167 | | |
$ | 427,092 | |
| | |
2026 | | |
2025 | |
| | |
Six Months Ended June 30, | |
| | |
2026 | | |
2025 | |
| | |
(Unaudited) | | |
(Unaudited) | |
| Revenue by service lines: | |
| | | |
| | |
| Corporate advisory - non-listing services | |
$ | 470,820 | | |
$ | 577,639 | |
| Corporate advisory - listing services | |
| 88,535 | | |
| 128,471 | |
| Provision of a digital platform and trading of digital assets | |
| 115,923 | | |
| 44,177 | |
| Rental of real estate properties | |
| 32,275 | | |
| 29,560 | |
| Total revenue | |
$ | 707,553 | | |
$ | 779,847 | |
| | |
2026 | | |
2025 | |
| | |
Six Months Ended June 30, | |
| | |
2026 | | |
2025 | |
| | |
(Unaudited) | | |
(Unaudited) | |
| Revenue by geographic area: | |
| | | |
| | |
| Hong Kong | |
$ | 340,981 | | |
$ | 485,383 | |
| Malaysia | |
| 286,494 | | |
| 163,356 | |
| China | |
| 80,078 | | |
| 131,108 | |
| Total revenue | |
$ | 707,553 | | |
$ | 779,847 | |
|
| SCHEDULE OF DEFERRED COST OF REVENUE OR DEFERRED REVENUE |
As
of June 30, 2026, and December 31, 2025, deferred costs of revenue and deferred revenue are classified as current assets and current
liabilities, respectively:
SCHEDULE OF DEFERRED COST OF REVENUE OR DEFERRED REVENUE
| | |
2026 | | |
2025 | |
| | |
As of
June 30, 2026 | | |
As of
December 31, 2025 | |
| | |
(Unaudited) | | |
(Audited) | |
| Current assets | |
| | | |
| | |
| Deferred costs of revenue | |
$ | 67,961 | | |
$ | 58,099 | |
| | |
| | | |
| | |
| Current liabilities | |
| | | |
| | |
| Deferred revenue | |
$ | 285,770 | | |
$ | 201,535 | |
|
| SCHEDULE OF CHANGES IN DEFERRED REVENUE |
Changes
in deferred revenue during the six months ended June 30, 2026 are as follows:
SCHEDULE OF CHANGES IN DEFERRED REVENUE
| | |
Six Months Ended
June 30, 2026 | |
| | |
(Unaudited) | |
| Deferred revenue, January 1, 2026 | |
$ | 201,535 | |
| New contract liabilities | |
| 172,770 | |
| Performance obligations satisfied | |
| (88,535 | ) |
| Deferred revenue, June 30, 2026 | |
$ | 285,770 | |
|