v3.26.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
SCHEDULE OF ACCOUNTS RECEIVABLE

Accounts receivable as of June 30, 2026 and December 31, 2025 are as follows:

  

  

June 30, 2026

  

December 31, 2025

 
    (Unaudited)      
Accounts Receivable  $18,897,430   $17,500,166 
Allowance for credit losses   (10,067,840)   (8,518,902)
Accounts Receivable, net  $8,829,590   $8,981,264 
Accounts Receivable - related parties  $112   $398,538 
Allowance for credit losses   (112)   (139,796)
Accounts Receivable - related parties, net  $-   $258,742 
SCHEDULE OF ALLOWANCE FOR CREDIT LOSSES

  

Balance at January 1, 2025  $7,688,491 
Increase in allowance for credit losses   4,931,702 
Amounts recovered during the year   (19,167)
Decrease from dissolution of a subsidiary   (228,958)
Amounts written off as uncollectible   (4,001,169)
Foreign exchange difference   287,799 
Balance at December 31, 2025  $8,658,698 
Increase in allowance for credit losses   1,051,848 
Impairment losses reversed   (490,306)
Foreign exchange difference   847,712 
Balance at June 30, 2026 (Unaudited)  $10,067,952 
SCHEDULE OF PROPERTY , EQUIPMENT AND SOFTWARE ESTIMATED USEFUL LIVES

  

Office buildings   20-50 years
Lease improvement   Shorter of lease term or assets lives
Electronic equipment, furniture and fixtures   3-5 years
Motor vehicles   5 years
Purchased software   5-10 years
Media display equipment   5 years
SCHEDULE OF ANNUAL MINIMUM RENTAL INCOME RECEIVED

  

Annual minimum rental income to be received in the next 5 years:    
2026   120,978 
2027   241,956 
2028   241,956 
2029   80,652 
2030   - 
Total   685,542