v3.26.1
Summary of significant accounting policies (Tables)
 12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Schedule of foreign currency exchange rate translation

Translation of foreign currencies into US$1 has been made at the following exchange rates for the respective periods:

 

   December 31,   December 31,   December 31, 
   2025   2024   2023 
As of year-end SGD: US$1 exchange rate   1.2845    1.3606    - 
As of year-end MYR: US$1 exchange rate   4.0475    4.4650    - 
As of year-end VND: US$1 exchange rate   26,264.92    25,484.98    - 
As of year-end INR: US$1 exchange rate   89.8021    85.4781    - 
As of year-end THB: US$1 exchange rate   31.4759    34.1887    - 
As of year-end AUD: US$1 exchange rate   1.4941    1.6075    - 
As of year-end RMB: US$1 exchange rate   7.0002    7.2988    - 
Year ended-average SGD: US$1 exchange rate   1.3117    1.3347    1.3422 
Year ended-average MYR: US$1 exchange rate   4.3010    4.5553    4.5656 
Year ended-average VND: US$1 exchange rate   25,859.84    25,081.65    23,867.38 
Year ended-average INR: US$1 exchange rate   86.6214    83.7375    82.5871 
Year ended-average THB: US$1 exchange rate   33.0852    35.2862    34.8160 
Year ended-average AUD: US$1 exchange rate   1.5624    1.5189    1.5080 
Year ended-average RMB: US$1 exchange rate   7.1965    7.186    7.0811 
Schedule of estimated useful lives of the assets

Property and equipment are stated at cost less accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the assets with no residual value. The estimated useful lives are as follows:

 

    Expected useful lives
Office equipment   3 - 5 years
Furniture and fixtures   3 - 5 years
Schedule of deferred revenue

The following table presents the Company’s deferred revenue balances, net increase in current period of deferred revenue, and revenue recognized from beginning deferred revenue therein:

 

   December 31, 2025   December 31, 2024 
   US$   US$ 
Beginning balance  $29,120   $126,440 
Add: net increase in current period of deferred revenue   22,139    29,120 
Less: revenue recognized from beginning deferred revenue   (29,120)   (126,440)
Ending balance  $22,139   $29,120 
Schedule of effect of reclassification

The effect of the reclassification is as follows:

 

2024 

As Previously

Reported

   Reclassification   As Represented 
Consolidated Balance Sheets 

US$

  

US$

  

US$

 
Other receivables 

$

371,271   $100,000   $471,271 
Prepayments and other current assets  $399,647   $(100,000)  $299,647 
Total Current Assets  $3,476,587   $-   $3,476,587 
Accounts payable  $2,710,891   $(222,216)  $2,488,675 
Other payables and accrued liabilities  $1,807,263   $238,331   $2,045,594 
Deferred revenue  $45,235   $(16,115)  $29,120 
Total Current Liabilities  $9,486,302   $-   $9,486,302 
Total Liabilities  $9,776,770   $-   $9,776,770 

 

2024 

As Previously

Reported

   Reclassification   As Represented 
Consolidated Statements of Cash Flows 

US$

  

US$

  

US$

 
Interest expenses   $ -     $ 87,366     $ 87,366  
Proceeds from convertible notes   $ 1,900,965     $ (87,366 )   $ 1,813,599  
Other receivables  $(191,497)  $(100,000)  $(291,497)
Prepayments and other current assets  $(101,478)  $100,000   $(1,478)
Accounts payable  $(64,410)  $(222,215)  $(286,625)
Other payables and accrued liabilities  $485,847   $238,330   $724,177 
Deferred revenue  $(81,518)  $(16,115)  $(97,633)
Net cash used in operating activities  $(5,436,860)  $87,366   $(5,349,494)
Net cash provided by financing activities   $ 5,209,029     $ (87,366 )   $ 5,121,663