LEASE (Tables)
|
6 Months Ended |
12 Months Ended |
Jun. 30, 2026 |
Dec. 31, 2025 |
| Lease |
|
|
| SCHEDULE OF OPERATING LEASE COSTS |
SCHEDULE
OF OPERATING LEASE COSTS
| | |
2025 | | |
2026 | |
| | |
For the six months ended June 30, | |
| | |
2025 | | |
2026 | |
| | |
US$ | | |
US$ | |
| Operating leases expense | |
| - | | |
| 13,082 | |
| Short-term lease expense | |
| - | | |
| 9,253 | |
| Total | |
| - | | |
| 22,335 | |
|
SCHEDULE
OF OPERATING LEASE COSTS
| | |
2024 | | |
2025 | |
| | |
For the years ended December 31, | |
| | |
2024 | | |
2025 | |
| | |
US$ | | |
US$ | |
| Operating leases expense | |
| - | | |
| 10,942 | |
| Short-term lease expense | |
| - | | |
| 3,079 | |
| Total | |
| - | | |
| 14,021 | |
|
| SCHEDULE OF BALANCE SHEET INFORMATION RELATED TO LEASES |
The
balances for the operating leases where the Group is the lessee were presented as follows:
SCHEDULE
OF BALANCE SHEET INFORMATION RELATED TO LEASES
| | |
December 31, 2025 | | |
June 30, 2026 | |
| | |
As of | |
| | |
December 31, 2025 | | |
June 30, 2026 | |
| | |
US$ | | |
US$ | |
| Operating lease right-of-use assets | |
| 41,787 | | |
| 27,387 | |
| | |
| | | |
| | |
| Operating lease liabilities, current | |
| 25,787 | | |
| 26,660 | |
| Operating lease liabilities, non-current | |
| 15,909 | | |
| 2,285 | |
| Total operating lease liabilities | |
| 41,696 | | |
| 28,945 | |
|
The
balances for the operating leases where the Group is the lessee were presented as follows:
SCHEDULE
OF BALANCE SHEET INFORMATION RELATED TO LEASES
| | |
2024 | | |
2025 | |
| | |
As of December 31, | |
| | |
2024 | | |
2025 | |
| | |
US$ | | |
US$ | |
| Operating lease right-of-use assets | |
| - | | |
| 41,787 | |
| | |
| | | |
| | |
| Operating lease liabilities, current | |
| - | | |
| 25,787 | |
| Operating lease liabilities, non-current | |
| - | | |
| 15,909 | |
| Total operating lease liabilities | |
| - | | |
| 41,696 | |
|
| SCHEDULE OF OTHER SUPPLEMENTAL INFORMATION RELATED TO OPERATING LEASES |
The
supplemental cash flow and other information of operating leases were as follows:
SCHEDULE
OF OTHER SUPPLEMENTAL INFORMATION RELATED TO OPERATING LEASES
| | |
2025 | | |
2026 | |
| | |
For the six months ended June 30, | |
| | |
2025 | | |
2026 | |
| | |
US$ | | |
US$ | |
| Operating cash flows from operating leases | |
| - | | |
| 12,467 | |
| | |
| | | |
| | |
| Weighted discount rate for the leases | |
| N/A | | |
| 5.25 | % |
| Weighted average remaining lease term (years) | |
| N/A | | |
| 1.08 | |
|
The
supplemental cash flow and other information of operating leases were as follows:
SCHEDULE
OF OTHER SUPPLEMENTAL INFORMATION RELATED TO OPERATING LEASES
| | |
2024 | | |
2025 | |
| | |
For the years ended December 31, | |
| | |
2024 | | |
2025 | |
| | |
US$ | | |
US$ | |
| Operating cash flows from operating leases | |
| - | | |
| 8,843 | |
| ROU assets obtained in the exchange for operating lease liabilities | |
| - | | |
| 51,665 | |
| | |
| | | |
| | |
| Weighted discount rate for the leases | |
| N/A | | |
| 5.25 | % |
| Weighted average remaining lease term (years) | |
| - | | |
| 1.58 | |
|
| SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS |
The
Group’ s future minimum lease payments for operating leases as of June 30, 2026 are as follows:
SCHEDULE
OF FUTURE MINIMUM LEASE PAYMENTS
| | |
Amount | |
| | |
US$ | |
| For the years ended December 31, | |
| | |
| Remainder of 2026 | |
| 13,772 | |
| 2027 | |
| 16,067 | |
| Year one | |
| 16,067 | |
| Total lease payments | |
| 29,839 | |
| Less: imputed interest | |
| (894 | ) |
| Total operating lease liabilities, net of interest | |
| 28,945 | |
|
The
Group’ s future minimum lease payments for operating leases as of December 31, 2025 are as follows:
SCHEDULE
OF FUTURE MINIMUM LEASE PAYMENTS
| | |
Amount | |
| | |
US$ | |
| For the years ended December 31, | |
| | |
| Remainder of 2026 | |
| | |
| 2026 | |
| 27,366 | |
| Year one | |
| 27,366 | |
| 2027 | |
| 16,189 | |
| Year two | |
| 16,189 | |
| Total lease payments | |
| 43,555 | |
| Less: imputed interest | |
| (1,859 | ) |
| Total operating lease liabilities, net of interest | |
| 41,696 | |
|