Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible foreign operating loss carryforwards.

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Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-6

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Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
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INCOME TAX (Details - Components of deferred tax assets) - USD ($)	Jun. 30, 2026	Dec. 31, 2025	Jun. 30, 2025	Dec. 31, 2024
Net operating loss (NOL) carryforwards:
Less: Valuation allowance	$ (2,975,000)	$ (2,887,000)	$ (2,839,000)	$ (6,379,000)
Total deferred tax assets	0	0
MALAYSIA
Net operating loss (NOL) carryforwards:
Bangladesh	2,888,000	2,800,000
BANGLADESH
Net operating loss (NOL) carryforwards:
Bangladesh	$ 87,000	$ 87,000