v3.26.1
INCOME TAXES (Tables)
6 Months Ended
Jun. 30, 2026
SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE

The provision for income taxes consisted of the following:

 

    2026     2025  
    Six months ended June 30,  
    2026     2025  
             
Current tax   $ -     $ -  
Deferred tax     -       -  
Income tax expense   $ -     $ -  
SCHEDULE OF DEFERRED TAX ASSETS

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

 

   June 30, 2026   December 31, 2025 
       (Audited) 
Deferred tax assets:          
Net operating loss carryforwards          
- United States  $192,732    189,025 
- Hong Kong   45,721    42,616 
- PRC   465,567    448,052 
Net operating loss carryforwards   704,020    679,693 
Less: valuation allowance   (704,020)   (679,693)
Deferred tax assets, net  $-   $- 
HONG KONG  
SCHEDULE OF RECONCILIATION TAX RATE TO EFFECTIVE INCOME TAX RATE

 

   2026   2025 
   Six months ended June 30, 
   2026   2025 
         
Loss before income tax  $(37,634)  $(94,235)
Statutory income tax rate   8.25%   8.25%
Income tax expense at statutory rate   (3,105)   (7,774)
Tax adjustments   -    - 
Net operating loss   3,105    7,774 
Income tax expense  $-   $- 
PRC [Member]  
SCHEDULE OF RECONCILIATION TAX RATE TO EFFECTIVE INCOME TAX RATE

 

   2026   2025 
   Six months ended June 30, 
   2026   2025 
         
Loss before income taxes  $(70,060)  $(93,326)
Statutory income tax rate   25%   25%
Income tax expense at statutory rate   (17,515)   (23,082)
Net operating loss   17,515    23,082 
Income tax expense  $-   $-