v3.26.3
INCOME TAX (Tables)
6 Months Ended
Jun. 30, 2026
Income Tax Disclosure [Abstract]  
Schedule of loss before income tax
      
   Six months ended June 30,
   2026  2025
           
British Virgin Islands  $(16,545)  $(56,222)
Foreign   (88,315)   (455,915)
           
Loss before income taxes  $(104,860)  $(512,137)
Schedule of provision for income taxes
      
   Six months ended June 30,
   2026  2025
       
Current:          
British Virgin Islands   –    – 
Foreign   –    – 
           
Total provision for income taxes  $–   $– 
Schedule of reconciliation of the federal income tax
            
   Six months ended June 30,
   2026  2025
   Amount  %  Amount  %
             
Loss before income taxes  $(104,860)       $(512,137)     
Federal statutory tax rate   (22,021)   21.00%    (107,549)   21.00% 
State and local income tax, net of federal income tax effect                    
Foreign tax effects:                    
Bangladesh                    
Foreign rate difference   (1)   0%    –    – 
Malaysia                    
Foreign rate difference   (2,649)   2.53%    (13,677)   2.67% 
Changes in valuation allowances   24,671    (23.53%)   121,226    (23.67%)
                     
Income tax expense and effective tax rate  $–    –   $–    – 
Schedule of components of deferred taxes
      
   As of
   June 30, 2026  December 31, 2025
       
Deferred tax assets          
Net operating loss (NOL) carryforwards:          
Malaysia  $2,888,000   $2,800,000 
Bangladesh   87,000    87,000 
Less: Valuation allowance   (2,975,000)   (2,887,000)
Total deferred tax assets  $–   $– 
Schedule of changes in valuation allowance for deferred tax assets
      
   Six months ended June 30,
   2026  2025
       
Valuation allowance          
Balance, beginning of year  $2,887,000   $6,379,000 
Increases in (reversal of) valuation allowance during the year   88,000    (3,540,000)
Balance, end of period  $2,975,000   $2,839,000