v3.26.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
SCHEDULE OF CAPITAL ACCOUNTS ARE TRANSLATED AT THEIR HISTORICAL EXCHANGE RATES

 

   2026   2025 
   For the six months ended June 30, 
   2026   2025 
Period-end $: HK$ exchange rate   7.8422    7.8497 
Period average $: HK$ exchange rate   7.8309    7.7920 
Period -end $: NT$ exchange rate   31.8339    29.1792 
Period average $: NT$ exchange rate   31.6303    31.8386 
Period -end $: SG$ exchange rate   1.2941    1.2734 
Period average $: SG$ exchange rate   1.2781    1.3240 
SCHEDULE OF ESTIMATED USEFUL LIVES OF THE INTANGIBLE ASSETS

Intangible assets are carried at cost less accumulated amortization. Amortization is provided over their useful lives, using the straight-line method. The estimated useful lives of the intangible assets are as follows:

 

Software platform   5 years
SCHEDULE OF DISAGGREGATION OF REVENUES

The Company’s main business operations are to provide: (i) campaign-based marketing services; (ii) optimization-based marketing services; (iii) social media platforms marketing services; and (iv) social commerce.

 

   2026   2025 
   Six months ended June 30, 
   2026   2025 
Campaign-based marketing services  $2,965,828   $2,187,128 
Optimization-based marketing services   166,589    775,821 
Social media platforms marketing services   225,507    296,088 
Social commerce   —    — 
Total revenues  $3,357,924   $3,259,037