v3.26.3
SCHEDULE OF DEFERRED TAX ASSETS (Details) - USD ($)
Jun. 30, 2026
Dec. 31, 2025
Jun. 30, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Tax Disclosure [Abstract]          
Net operating loss carried forward $ 1,061,669 $ 909,301    
Provision for credit loss 15,757 15,876    
Deferred tax assets, gross 1,077,426 925,177    
Less: valuation allowance (220,792) (62,082)
Net off against deferred tax assets 856,634 863,095    
Net off against deferred tax liabilities (856,634) (863,095)    
Net deferred tax assets    
Depreciation of property and equipment (15,293) (23,081)    
Intangible assets acquired from business combination (2,226,965) [1] (2,505,050) [1],[2]   [2]  
Deferred tax liabilities (2,242,258) (2,528,131)    
Net deferred tax liabilities $ (1,385,624) $ (1,665,036)    
[1] The Group initial recognized US$2,642,124 of deferred tax liability from business combination (Note 3 - Acquisitions included in the Company’s financial statements for the fiscal year ended December 31, 2025) and reversed US$111,950 and US$259,920 due to amortization of related intangible assets for the period from the acquisition dates to December 31, 2025 and for the six months ended June 30, 2026, respectively.
[2] The Group initial recognized US$2,642,124 of deferred tax liability from business combination (Note 3) and reversed US$111,950 due to amortization of related intangible assets for the period from the acquisition dates to December 31, 2025.