v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
SCHEDULE OF ESTIMATED USEFUL LIVES OF PROPERTY AND EQUIPMENT

 

Classification   Useful Life
Computer and office equipment   5-7 years
Furniture & fixtures   6-7 years
Motor vehicle   5 years
Leasehold improvements   Shorter of the remaining lease term or the estimated useful life
SCHEDULE OF ESTIMATED USEFUL LIVES OF INTANGIBLE ASSETS, NET

Intangible assets, net, are stated at cost, less accumulated amortization. Amortization expense is recognized on the straight-line basis over the estimated useful lives of the assets as follows:

 

Classification   Useful Life
Computer software   5 years
SCHEDULE OF DISAGGREGATED INFORMATION OF REVENUES

Disaggregated information of revenues by products are as follows:

 

             
   For the three months ended   For the six months ended 
   June 30,   June 30, 
   2026   2025   2026   2025 
Energized Mineral Concentrate  $7,996   $13,773   $18,850   $31,821 
LIVO 5   -    -    -    7,642 
Soy Protein Isolate Powder   -    976    538    1,261 
Mix Soy Protein Isolate Powder with Black Sesame   -    1,400    939    1,972 
Skin care and healthcare products   5,697    55,446    14,954    64,125 
Green Energy   -    135,434    -    136,999 
Total revenues - products   13,693    207,029    35,281    243,820 
Discontinued operations –
Others – Products for the provision of complementary health therapies		   15,844    218,651    54,174    428,197 
Discontinued operations - Health and Wellness services   79,561    39,819    293,300    82,519 
Total revenues - products and services  $109,098   $465,499   $382,755   $754,536 
SCHEDULE OF EARNINGS PER SHARE BASIC AND DILUTED

The following table presents a reconciliation of basic and diluted loss per share for the six and three months ended June 30, 2026 and 2025:

 

             
   For the three months ended   For the six months ended 
   June 30,   June 30, 
   2026   2025   2026   2025 
                 
Net income (loss) from continuing operations attributable to Agape ATP Corporation  $

83,591

   $(607,825)  $(224,097)  $(1,285,819)
                     
Net income (loss) from discontinued operations attributable to Agape ATP Corporation  $65,846   $(15,421)  $32,628   $(50,346)
                     
Net income (loss) attributable Agape ATP Corporation  $

149,437

   $(623,246)  $(191,469)  $(1,336,165)
                     
Weighted average number of shares outstanding - Basic and diluted *   1,000,626    1,000,108    1,000,626    598,496 
                     
Net income (loss) from continuing operations per share - basic and diluted  $0.09   $(0.60)  $(0.19)  $(2.08)
                     
Net income (loss) from discontinued operations per share - basic and diluted  $0.06   $(0.02)  $0.02   $(0.12)
                     
Net income (loss) per share - basic and diluted  $0.15   $(0.62)  $(0.17)  $(2.20)

 

* Weighted average number of common shares outstanding have been adjusted on a retroactive basis to reflect 1-for-50 reverse stock split effective on February 20, 2026.
SCHEDULE OF FOREIGN CURRENCIES TRANSLATION EXCHANGE RATES

Translation of foreign currencies into US$1 have been made at the following exchange rates for the respective periods:

 

       
   As of 
  

June 30, 2026

  

December 31, 2025

 
Period-end MYR : US$1 exchange rate   4.07    4.05 
Period-end HKD : US$1 exchange rate   7.84    7.78 
Period-end CNY : US$1 exchange rate   6.80    7.00 

 

             
  

For the three months ended

June 30,

  

For the six months ended

June 30,

 
   2026   2025   2026   2025 
Period-average MYR : US$1 exchange rate   3.99    4.27    3.97    4.34 
Period-average HKD : US$1 exchange rate   7.84    7.82    7.83    7.80 
Period-average CNY : US$1 exchange rate   6.80    7.22    6.85    7.24