| SCHEDULE OF DUE FROM RELATED PARTIES |
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 | | |
$ | - | |
| Accounts receivable,
net - related party | |
$ | 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 | |
| Due from related parties | |
$ | 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.
SCHEDULE OF DUE TO RELATED PARTIES
| 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 | |
| Due to related parties | |
$ | 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.
SCHEDULE OF INCOME FROM OR EXPENSES TO RELATED PARTIES
| 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 | |
| Deferred costs of revenue
to related parties | |
$ | 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 | | |
$ | - | |
| Investments
in related party | |
$ | 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 | |
| Service revenue from
related parties | |
$ | 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 | |
| Cost of service revenues
to related parties | |
$ | 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 | |
| General and administrative
expenses to related parties | |
$ | 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 | |
| Other income from related
parties | |
$ | 20,687 | | |
$ | 29,023 | |
| | |
| | | |
| | |
| Interest income from a related party | |
| | | |
| | |
| - Related party B | |
$ | 3,039 | | |
$ | 2,804 | |
| Interest
income from a related party | |
$ | 3,039 | | |
$ | 2,804 | |
| | |
| | | |
| | |
| Gain on disposal of a related party investment | |
| | | |
| | |
| - Related party B | |
$ | - | | |
$ | 39,800 | |
| Gain
on disposal of related party investments | |
$ | - | | |
$ | 39,800 | |
| | |
| | | |
| | |
| Reversal of impairment of a related party investment: | |
| | | |
| | |
| - Related party B | |
$ | - | | |
$ | 150 | |
| Reversal
of impairment of related party investment | |
$ | - | | |
$ | 150 | |
|