v3.26.1
Income Taxes (Tables)
6 Months Ended
Jun. 30, 2026
Income Taxes [Abstract]  
Schedule of Income/ (Loss) Before Income Taxes

The income/(loss) before income taxes of the Company for the six months ended June 30, 2026 and 2025 were comprised of the following:

 

    For the six months ended
June 30,
 
    2026     2025  
Tax jurisdictions from:            
- Local   $ (145,989 )   $ (225,773 )
- Foreign, representing:                
Hong Kong     (261 )     (9,042 )
British Virgin Islands (non-taxable jurisdiction)     -       (1,650 )
Labuan, Malaysia (non-taxable jurisdiction)     (2,051 )     6,293  
Malaysia     404,180       (467,511 )
Income/(loss) before income taxes   $ 255,879     $ (697,683 )
Schedule of Provision for Income Taxes

Provision for income taxes consisted of the following:

 

   

As of
June 30,

2026
   

As of
December 31,

2025
 
Current:            
- Local   $ -     $ -  
- Foreign   $ -     $

(159,940

)
                 
Deferred tax assets:                
- Local   $ -     $ -  
- Foreign   $ -     $ -  
                 
Deferred tax liabilities:                
- Local   $ -     $ -  
- Foreign   $ 8,160     $ 8,212  
                 
Income tax payable:                
- Local   $ -     $ -  
- Foreign   $ 34,090     $ 71,269  
                 
Tax assets:                
- Local   $ -     $ -  
- Foreign   $ 116,528     $ 99,094  
Schedule of Reconciliation of Income Taxes Expenses

The following table summarizes a reconciliation of the Company’s income taxes expenses:

 

    For the six months ended June 30,  
    2026     2025  
    Amount     Percentage     Amount     Percentage  
Computed expected expenses and federal income tax rate   $ (53,735 )     21 %   $ (146,514 )     21 %
Effect of foreign tax rate difference     (12,589 )     5 %     (13,847 )     2 %
Changes in valuation allowances     (64,255 )     25 %     160,361       (23 )%
Others    

130,579

      (51 )%     -       - %
Total income tax expense and effective tax rate   $ -       - %   $ -       - %
Schedule of Deferred Tax Assets

The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of June 30, 2026 and December 31, 2025:

  

    As of
June 30,
2026
    As of
December 31,
2025
 
Deferred tax assets:            
             
Net operating losses carry forwards            
- United States of America   $ 307,605     $ 276,948  
- Hong Kong     15,149       13,642  
- British Virgin Islands     -       -  
- Labuan, Malaysia     -       -  
- Malaysia     91,341       95,557  
Total deferred tax assets   $ 414,095     $ 386,147  
Less: valuation allowance     (414,095 )     (386,147 )
Deferred tax assets, net of valuation allowance   $ -     $ -