| ACCOUNT RECEIVABLES, NET |
4. ACCOUNT RECEIVABLES, NET | | | As of
June 30,
2026
(Unaudited) | | | As of
December 31,
2025
(Audited) | | | Account receivables, gross | | $ | 1,505,912 | | | $ | 1,152,951 | | | Allowance for expected credit loss | | | (125,578 | ) | | | (46,998 | ) | | Account receivables, net | | $ | 1,380,334 | | | $ | 1,105,953 | | The movements in the Company’s allowance for expected credit losses are as follows: | | | ECL
movement | | | As of January 1, 2025 | | $ | (29,427 | ) | | Charge for the year | | | 75,263 | | | Reversal during the year | | | - | | | Exchange rate difference | | | 1,162 | | | As of December 31, 2025 | | | 46,998 | | | | | | | | | As of January 1, 2026 | | | 46,998 | | | Charge for the period | | | 80,930 | | | Reversal during the period | | | (3,439 | ) | | Exchange rate difference | | | 1,089 | | | As of June 30, 2026 | | $ | 125,578 | |
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