v3.26.1
INCOME TAXES EXPENSES (Tables)
6 Months Ended
Jun. 30, 2026
Income Tax Disclosure [Abstract]  
SCHEDULE OF COMPONENTS OF LOSS BEFORE INCOME TAXES

The United States and foreign components of income (loss) before income taxes were comprised of the following:

 

             
   For the three months ended
June 30,
   For the six months ended
June 30,
 
   2026   2025   2026   2025 
                 
Tax jurisdictions from:                    
Local – United States  $11,878   $(464,759)  $(61,118)  $(939,004)
Foreign – Malaysia   89,522    (150,084)   (153,893)   (351,637)
Foreign – China   (911)   (81)   (2,124)   (205)
Foreign – Hong Kong   (16,898)   7,099    (6,962)   5,027 
Profit (loss) before income tax  $83,591   $(607,825)  $(224,097)  $(1,285,819)
SCHEDULE OF INCOME TAX EXPENSE

Income tax expense consisted of the following:

 

             
   For the three months ended
June 30,
   For the six months ended
June 30,
 
   2026   2025   2026   2025 
                 
Current:                
- Local  $-   $-   $-   $- 
- Foreign   -    -    -    - 
                     
Deferred:                    
- Local   -    -    -    - 
- Foreign   -    -    -    - 
Income tax expense  $-   $-   $-   $- 
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

  

December 31, 2025

 
Deferred tax assets:          
Net operating loss carry forwards in U.S.  $

901,226

   $1,120,114 
Net operating loss carry forwards in Malaysia   1,086,065    1,060,348 
Deferred tax liabilities from temporary difference for property and equipment in Malaysia   (1,689)   (1,325)
Unabsorbed capital allowance carry forward in Malaysia   458    3,327 
Less: valuation allowance   (1,986,060)   (2,182,464)
Deferred tax assets, net  $-   $-