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

 

    Expected useful lives   Residual value  
Furniture, fixture and equipment   3 years     5 %
Motor vehicle   3 to 4 years     5%-10 %
Leasehold improvement   2 years     5 %
SCHEDULE OF DISAGGREGATED REVENUE

The following table provides information about disaggregated revenue from customers into the nature of the products and services, and geographic regions, and includes a reconciliation of the disaggregated revenue with reportable segments.

 

 

   2026   2025   2026   2025 
   Three Months Ended June 30,   Six Months Ended June 30, 
   2026   2025   2026   2025 
                 
Sales of healthcare products  $-   $142,130   $77   $142,171 
Sales of wine products   2    84    178    84 
                     
TOTAL  $2   $142,214   $255   $142,255 
SCHEDULE OF FOREIGN CURRENCIES TRANSLATION EXCHANGE RATE

Translation of amounts from HK$ and RMB into US$ has been made at the following exchange rates for the six months ended June 30, 2026, and 2025:

 

   2026   2025 
Period-end HK$:US$ exchange rate   0.12751    0.12738 
Period average HK$:US$ exchange rate   0.12770    0.12822 
Period-end RMB:US$ exchange rate   0.14711    0.13941 
Period average RMB:US$ exchange rate   0.14593    0.13809