v3.26.1
ACCOUNTS RECEIVABLE (Tables)
6 Months Ended
Jun. 30, 2026
Credit Loss [Abstract]  
SCHEDULE OF ACCOUNTS RECEIVABLE

  

As of

June 30, 2026

(Unaudited)

  

As of

December 31, 2025

(Audited)

 
Accounts receivable, gross  $115,000   $115,000 
Allowance for expected credit loss   (115,000)   (115,000)
Accounts receivable, net  $-   $- 
SCHEDULE OF ALLOWANCE FOR EXPECTED CREDIT LOSS

The movement in the allowance for expected credit loss for the period ended June 30, 2026 and year ended December 31, 2025 were as follows:

  

As of

June 30, 2026

(Unaudited)

  

As of

December 31, 2025

(Audited)

 
Balance at beginning of the period/year  $115,000   $115,000 
Additions of allowance   -    - 
Balance at end of the period/year  $115,000   $115,000