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TRADE RECEIVABLES

12 Months Ended

Dec. 31, 2025

Notes and other explanatory information [abstract]

TRADE RECEIVABLES

NOTE 6 — TRADE RECEIVABLES

SCHEDULE OF ACCOUNTS RECEIVABLE 

		2025				2024
		As of December 31,
		2025				2024
Trade receivable, (gross)		$	6,823,020			$	7,620,758
Less: Allowance for expected credit losses			(5,700,032	)			(5,967,520	)
Trade receivable, net		$	1,122,988			$	1,653,238

The changes in the allowance for expected credit losses are as follows:

SCHEDULE OF PROVISION FOR DOUBTFUL ACCOUNTS 

		2025				2024
		For the Years Ended December 31,
		2025				2024
Balance at the beginning of the year		$	5,967,520			$	6,542,904
Add: Additions			33,141				-
Less: Reversals			(300,629	)			(575,384	)
Balance at the end of the year		$	5,700,032			$	5,967,520

X

- Definition

The disclosure of trade and other receivables. [Refer: Trade and other receivables]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2024-01-01
-Paragraph 10
-Subparagraph e
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-URIDate 2024-03-27

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X

- References

No definition available.

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