v3.26.1
RELATED PARTY TRANSACTIONS (Tables)
6 Months Ended
Jun. 30, 2026
Related Party Transactions [Abstract]  
SCHEDULE OF DUE FROM RELATED PARTIES

 

Accounts receivable from related parties:  June 30, 2026   December 31, 2025 
   (Unaudited)   (Audited) 
Accounts receivable, net – related parties                       
- Related party A  $202   $- 
- Related party B   48    - 
Total  $250   $- 

 

Due from related parties:  June 30, 2026   December 31, 2025 
   (Unaudited)   (Audited) 
Due from related parties          
- Related party B  $174,142   $178,909 
- Related party D   704,973    815,342 
- Related party G   1,387    1,389 
Total  $880,502   $995,640 
SCHEDULE OF DUE TO RELATED PARTIES

The amounts due from related parties are interest-free, unsecured, and have no fixed terms of repayment.

 

  

Due to related parties:  June 30, 2026   December 31, 2025 
   (Unaudited)   (Audited) 
Due to related parties          
- Related party A  $153,967   $91,606 
- Related party B   7,464    6,697 
- Related party G   -    284 
- Related party K   695,514    3,335 
Total  $856,945   $101,922 
SCHEDULE OF INCOME FROM OR EXPENSES TO RELATED PARTIES

The amounts due to related parties are interest-free, unsecured, and repayable on demand.

 

Deferred costs of revenue to related parties:  June 30, 2026   December 31, 2025 
   (Unaudited)   (Audited) 
Deferred costs of revenue to related parties          
- Related party A  $2,500   $2,500 
- Related party F   3,750    3,750 
Total  $6,250   $6,250 

 

Investments in a related party:  June 30, 2026   December 31, 2025 
   (Unaudited)   (Audited) 
Investments in a related party          
- Related party B  $18,200,000   $- 

 

 

Income from / expenses to related parties:  2026   2025 
   For the six months ended June 30, 
Income from / expenses to related parties:  2026   2025 
   (Unaudited)   (Unaudited) 
Service revenue from related parties          
- Related party A  $26,397   $1,026 
- Related party B   26,373    31,899 
- Related party G   283    428 
- Related party I   388    - 
Total  $53,441   $33,353 
           
Cost of service revenue to related parties          
- Related party A  $2,103   $4,770 
- Related party F   -    3,750 
Total  $2,103   $8,520 
           
General and administrative expenses to related parties          
- Related party A  $1,915   $4,488 
- Related party D   46,246    42,200 
- Related party I   7,530    6,887 
- Related party K   6,896    6,924 
Total  $62,587   $60,499 
           
Other income from related parties:          
- Related party B  $15,324   $23,638 
- Related party D   5,363    5,385 
Total  $20,687   $29,023 
           
Interest income from a related party          
- Related party B  $3,039   $2,804 
           
Gain on disposal of a related party investment          
- Related party B  $-   $39,800 
           
Reversal of impairment of a related party investment:          
- Related party B  $-   $150