v3.26.1
Income Taxes (Tables)
 6 Months Ended
Jun. 30, 2026
Income Tax Disclosure [Abstract]  
Schedule of Income Before Income Taxes

The income tax provision for the six months ended June 30, 2026, and 2025, consists of the following:

 

   2026   2025 
    (Unaudited)    (Unaudited) 
Current:          
Hong Kong  $786,168   $997 
Malaysia   -    - 
 Total current  $786,168   $997 
           
Deferred   -    - 
Total  $786,168   $997 
Schedule of Components of Income Tax Expense Reconciliation

The following is a reconciliation of the Company’s total income tax expense to the loss before income taxes for the six months ended June 30, 2026, and 2025, respectively.

 

   2026   2025 
    (Unaudited)    (Unaudited) 
Profit/(Loss) before provision for income taxes  $2,286,727   $(990,947)
Tax at the domestic income tax rate of 16.5%   377,310    (163,506)
Tax effect of Hong Kong graduated rates   (21,120)    - 
Foreign tax rate differentials   

21,877

   (2,583)
Non-deductible expenses for tax purpose   635,132    242,271 
Unrecognized tax benefit   -    8,267 
Utilized tax losses prior year   (227,031)    (83,247)
Prior year accrual   -    (205)
Income tax expense  $786,168   $997