v3.26.3
SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)
Sep. 30, 2026
Dec. 31, 2025
Property, Plant, and Equipment [Line Items]    
Total cost $ 238,329 $ 232,884
Total accumulated depreciation [1] 70,416 66,226
Total impairment [2] 134,742 134,742
Less: Foreign currency translation adjustment 1,252 724
Total Net 31,919 31,192
Leasehold Improvements [Member]    
Property, Plant, and Equipment [Line Items]    
Total cost 119,714 119,914
Total accumulated depreciation [1] 33,464 33,603
Total impairment [2] 86,033 86,033
Total Net
Computer Equipment [Member]    
Property, Plant, and Equipment [Line Items]    
Total cost 83,360 77,582
Total accumulated depreciation [1] 31,768 29,861
Total impairment [2] 46,510 46,510
Total Net 4,199 819
Furniture and Fixtures [Member]    
Property, Plant, and Equipment [Line Items]    
Total cost 3,270 3,133
Total accumulated depreciation [1] 919 880
Total impairment [2] 2,199 2,199
Total Net
Vehicles [Member]    
Property, Plant, and Equipment [Line Items]    
Total cost 31,985 32,255
Total accumulated depreciation [1] 4,265 1,882
Total Net $ 27,720 $ 30,373
[1] –Total of depreciation expenses charged for the three months ended September 30, 2026 and 2025 were $1,366 and $14,368, respectively, of which $0 and $9,056 were booked under cost of revenue for the three months ended September 30, 2026 and 2025, respectively, and $1,366 and $5,312 were booked under general and administrative expenses for the three months ended September 30, 2026 and 2025, respectively.
[2] As of December 31, 2025, the Company recorded impairment on property and equipment of $134,742 under operating expenses. Management evaluated the operational results and identified that the Company’s F&B business has continued to incur losses and is not expected to generate profits in the foreseeable future. As significant portion of those assets are associated with Dongguan Leyouyou Catering Management Co., Ltd. (“HCDG”) in the PRC and Hapi Café Co., Ltd. (“HCTW”) in Taiwan, management has fully impaired the property and equipment of $134,742 for those locations during the year ended December 31, 2025. For the remaining immaterial property and equipment of other locations, management evaluated them to make profits in the future, and would continue to assess potential impairment to them.