| PROPERTY, PLANT AND EQUIPMENT, NET |
| 4 |
PROPERTY,
PLANT AND EQUIPMENT, NET |
SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT
| | |
Leasehold Improvements | | |
Machineries | | |
Motor vehicles | | |
Office equipment | | |
Total | |
| | |
USD | | |
USD | | |
USD | | |
USD | | |
USD | |
| Cost: | |
| | | |
| | | |
| | | |
| | | |
| | |
| At December 31, 2025 | |
| 24,409 | | |
| 571,747 | | |
| 718,430 | | |
| 35,124 | | |
| 1,349,710 | |
| Additions | |
| - | | |
| - | | |
| - | | |
| 902 | | |
| 902 | |
| Transfer | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | |
| Disposals | |
| - | | |
| - | | |
| (152,036 | ) | |
| - | | |
| (152,036 | ) |
| Disposal of subsidiaries | |
| - | | |
| - | | |
| (152,036 | ) | |
| - | | |
| (152,036 | ) |
| Exchange difference | |
| 781 | | |
| (47 | ) | |
| (2,187 | ) | |
| 100 | | |
| (1,353 | ) |
| At June 30, 2026 | |
| 25,190 | | |
| 571,700 | | |
| 564,207 | | |
| 36,126 | | |
| 1,197,223 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | |
| Accumulated depreciation: | |
| | | |
| | | |
| | | |
| | | |
| | |
| At December 31, 2025 | |
| (24,409 | ) | |
| (45,231 | ) | |
| (418,106 | ) | |
| (32,789 | ) | |
| (520,535 | ) |
| Charge for the period | |
| - | | |
| (24,282 | ) | |
| (45,083 | ) | |
| (791 | ) | |
| (70,156 | ) |
| Eliminated upon disposals | |
| - | | |
| - | | |
| 104,766 | | |
| - | | |
| 104,766 | |
| Exchange difference | |
| (781 | ) | |
| 47 | | |
| 1,006 | | |
| (30 | ) | |
| 242 | |
| At June 30, 2026 | |
| (25,190 | ) | |
| (69,466 | ) | |
| (357,417 | ) | |
| (33,610 | ) | |
| (485,683 | ) |
| | |
| | | |
| | | |
| | | |
| | | |
| | |
| Accumulated impairment: | |
| | | |
| | | |
| | | |
| | | |
| | |
| At December 31, 2025 | |
| - | | |
| (285,741 | ) | |
| (93,845 | ) | |
| - | | |
| (379,586 | ) |
| Beginning balance | |
| - | | |
| (285,741 | ) | |
| (93,845 | ) | |
| - | | |
| (379,586 | ) |
| Eliminated upon disposals | |
| - | | |
| - | | |
| 18,769 | | |
| - | | |
| 18,769 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | |
| At June 30, 2026 | |
| - | | |
| (285,741 | ) | |
| (75,076 | ) | |
| - | | |
| (360,817 | ) |
| Ending balance | |
| - | | |
| (285,741 | ) | |
| (75,076 | ) | |
| - | | |
| (360,817 | ) |
| | |
| | | |
| | | |
| | | |
| | | |
| | |
| Net book value: | |
| | | |
| | | |
| | | |
| | | |
| | |
| At December 31, 2025 | |
| - | | |
| 240,775 | | |
| 206,479 | | |
| 2,335 | | |
| 449,589 | |
| At June 30, 2026 | |
| - | | |
| 216,493 | | |
| 131,714 | | |
| 2,516 | | |
| 350,723 | |
| Ending balance | |
| - | | |
| 216,493 | | |
| 131,714 | | |
| 2,516 | | |
| 350,723 | |
|