v3.26.1
Taxation (Tables)
 12 Months Ended
Dec. 31, 2025
Taxation [Abstract]  
Schedule of Income Tax Expense

For the years ended December 31, 2023, 2024 and 2025, the details of income tax expense are set forth below:

 

   For the years ended December 31, 
   2023   2024   2025 
Current income tax  $271,890   $353,599   $146,428 
Deferred income tax   43,964    14,193    (4,450)
Total income tax expense  $315,854   $367,792   $141,978 
Schedule of Reconciliation Statutory Income Tax Rate

Reconciliation of the differences between the income tax computed based on the Malaysia unified statutory income tax rate and the Group’s actual income tax provision for the years ended December 31, 2023, 2024 and 2025, respectively, were as follows:

 

   For the years ended December 31, 
   2023   2024   2025 
Income before income tax expense  $684,468   $1,281,193   $(2,539,352)
Income tax expense/(benefit) computed based on Malaysia unified income tax statutory rate   164,272    307,486    (609,445)
Impact of different tax rates in other jurisdictions   
-
    
-
    77,862 
Non-deductible expenses   220,072    131,334    80,857 
Non-taxable income   (6,927)   (6,920)   (17,415)
Claim for other expenditure and incentives   (8,767)   (9,879)   (11,375)
Capital allowance   (47,113)   (20,921)   (3,684)
Effect of preferential tax rate   (34,650)   (35,868)   
-
 
Change in valuation allowance   28,967    2,560    625,178 
Total income tax expense  $315,854   $367,792   $141,978 
Schedule of Components of The Deferred Tax Assets And Liabilities

As of December 31, 2024 and 2025, the significant components of the deferred tax assets and liabilities are summarized below:

 

   As of December 31, 
   2024   2025 
Deferred tax assets：        
Net operating loss carried forward  $32,159   $695,280 
Allowance for doubtful accounts   34,794    75,832 
Lease liabilities   2,303    2,538 
Total deferred tax assets   69,256    773,650 
Less: valuation allowance   (32,159)   (695,281)
Total deferred tax assets, net of valuation allowance  $37,097   $78,369 
           
Deferred tax liabilities:          
Right-of-use assets   31,300    59,076 
Depreciation allowances under tax in excess of the related depreciation under accounting   96,076    44,714 
Others   
-
    69,365 
Total deferred tax liabilities   127,376    173,155 
Deferred tax liabilities, net  $90,279   $94,786 
Schedule of Changes in Valuation Allowance

Changes in valuation allowance are as follows:

 

   For the years ended December 31, 
   2023   2024   2025 
Balance at the beginning of the period  $
-
   $28,761   $32,159 
Additions   28,967    2,560    625,178 
Exchange difference   (206)   838    37,944 
Balance at the end of the period  $28,761   $32,159   $695,281 
Schedule of Net Operating Loss Carryforwards

As of December 31, 2025, net operating loss carryforwards will expire, if unused, in the following amounts:

 

For the years ending December 31,  Amount 
2033   119,837 
2034   14,159 
2035   2,763,003 
Total  $2,896,999