v3.26.3
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