v3.26.1
Accounts Receivable, Net
12 Months Ended
Dec. 31, 2025
Accounts Receivable, Net [Abstract]  
ACCOUNTS RECEIVABLE, NET

NOTE 3 — ACCOUNTS RECEIVABLE, NET

 

Accounts receivable, net consists of the following:

 

   December 31,
2025
   December 31,
2024
 
Accounts receivable  $        166,552   $  49,264 
Less: allowance for expected credit loss   (21)   (19)
   $166,531   $49,245 

 

As of the end of each of the financial year, the aging analysis of accounts receivable, net of allowance for expected credit loss, based on the invoice date is as follows:

 

   December 31,
2025
   December 31,
2024
 
Current   25,548    - 
Within 60 days   6,677    
-
 
Within 90 days   1,941      49,245 
More than 90 days  $132,365   $
-
 
   $166,531   $49,245 

 

The movement of allowances for expected credit loss is as follow:

 

   December 31,
2025
   December 31,
2024
 
Balance at beginning of the year  $(19)  $(19)
Reversal of expected credit losses   (2)   
-
 
Ending balance  $(21)  $(19)