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RELATED PARTY BALANCES AND TRANSACTIONS | 3 Months Ended
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Mar. 31, 2025
Related Party Transactions [Abstract] |
RELATED PARTY BALANCES AND TRANSACTIONS | 14. RELATED PARTY BALANCES AND TRANSACTIONS Related party balances Amount due from related parties SCHEDULE OF RELATED PARTIES
|  |  |  |  |  | As of |
Name of Related Party |  | Relationship |  | Nature |  | March 31, 2025 |  |  | December 31, 2024 |
TH3 Holdings Sdn Bhd (“TH3”) |  | Mr. How Kok Choong, the CEO and director of the Company is also a director of TH3 |  | Prepayment of IT expenses |  | $ | 3,782 |  |  | $ | 1,582 |
ATPC Lega Global Sdn Bhd (“Lega”) |  | Mr. How Kok Choong, the CEO and director of the Company is also a director of Lega |  | General expenses payment on behalf |  |  | 730 |  |  |  | 730 |
Total |  |  |  |  |  | $ | 4,512 |  |  | $ | 2,312 |
Accounts payable – related parties
|  |  |  |  |  | As of |
Name of Related Party |  | Relationship |  | Nature |  | March 31, 2025 |  |  | December 31, 2024 |
CTA Nutriceuticals (Asia) Sdn Bhd (“CTA”) |  | The directors and shareholders of CTA are related parties to Mr. Yap Foo Ching (Steve Yap), a director of DSY International Wellness Sdn Bhd |  | Purchases of products for the provision of complementary health therapies |  | $ | 33,034 |  |  | $ | 30,554 |
SY Welltech Sdn Bhd (“Welltech”) (formerly known as DSY Beauty Sdn Bhd) |  | The directors and shareholders of DSY Beauty are related parties to Mr. Yap Foo Ching (Steve Yap), a director of DSY Wellness International Sdn Bhd |  | Purchases of beauty products |  |  | 22 |  |  |  | 71 |
Total |  |  |  |  |  | $ | 33,056 |  |  | $ | 30,625 |
AGAPE ATP CORPORATION NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED) (Currency expressed in United States Dollars (“US$”), except for number of shares) 14. RELATED PARTY BALANCES AND TRANSACTIONS (Continued) Related party balances Other payable - related parties
|  |  |  |  |  | As of |
Name of Related Party |  | Relationship |  | Nature |  | March 31, 2025 |  |  | December 31, 2024 |
CTA Nutriceuticals (Asia) Sdn Bhd (“CTA”) |  | The directors and shareholders of CTA are related parties to Mr. Yap Foo Ching (Steve Yap), a director of DSY International Wellness Sdn Bhd |  | Purchase of products for general use |  | $ | 1,118 |  |  | $ | 494 |
Mr. How Kok Choong |  | Mr. How Kok Choong, the CEO and director of the Company |  | Commission expense |  |  | 127 |  |  |  | 356 |
Total |  |  |  |  |  | $ | 1,245 |  |  | $ | 850 |
Related party transactions Purchases
|  |  |  |  |  | For the three months ended March 31, |
Name of Related Party |  | Relationship |  | Nature |  | 2025 |  |  | 2024 |
CTA Nutriceuticals (Asia) Sdn Bhd (“CTA”) |  | The directors and shareholders of CTA are related parties to Mr. Yap Foo Ching (Steve Yap), a director of DSY International Wellness Sdn Bhd |  | Purchases of products for the provision of complementary health therapies |  | $ | 84,338 |  |  | $ | 81,235 |
SY Welltech Sdn Bhd (“Welltech”) (formerly known as DSY Beauty Sdn Bhd) |  | The directors and shareholders of Welltech are related parties to Mr. Yap Foo Ching (Steve Yap), a director of DSY Wellness International Sdn Bhd |  | Purchases of beauty products |  |  | 52 |  |  |  | 15,791 |
Total |  |  |  |  |  | $ | 84,390 |  |  | $ | 97,026 |
AGAPE ATP CORPORATION NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED) (Currency expressed in United States Dollars (“US$”), except for number of shares) 14. RELATED PARTY BALANCES AND TRANSACTIONS (Continued) Related party transactions Other purchases
|  |  |  |  |  | For the three months ended March 31, |
Name of Related Party |  | Relationship |  | Nature |  | 2025 |  |  | 2024 |
CTA Nutriceuticals (Asia) Sdn Bhd (“CTA”) |  | The directors and shareholders of CTA are related parties to Mr. Yap Foo Ching (Steve Yap), a director of DSY International Wellness Sdn Bhd |  | Purchase of products for general use |  | $ | 1,456 |  |  | $ | 938 |
SY Welltech Sdn Bhd (“Welltech”) (formerly known as DSY Beauty Sdn Bhd) |  | The directors and shareholders of DSY Beauty are related parties to Mr. Yap Foo Ching (Steve Yap), a director of DSY Wellness International Sdn Bhd |  | Purchase of products for general use |  |  | 1,131 |  |  |  | 2,191 |
Total |  |  |  |  |  | $ | 2,587 |  |  | $ | 3,129 |
Commission
|  |  |  |  |  | For the three months ended March 31, |
Name of Related Party |  | Relationship |  | Nature |  | 2025 |  |  | 2024 |
Mr. How Kok Choong |  | Mr. How Kok Choong, the CEO and director of the Company |  | Commission expense |  | $ | 394 |  |  | $ | 732 |
Total |  |  |  |  |  | $ | 394 |  |  | $ | 732 |
AGAPE ATP CORPORATION NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED) (Currency expressed in United States Dollars (“US$”), except for number of shares) 14. RELATED PARTY BALANCES AND TRANSACTIONS (Continued) Related party transactions Other income
|  |  |  |  |  | For the three months ended March 31, |
Name of Related Party |  | Relationship |  | Nature |  | 2025 |  |  | 2024 |
TH3 Holdings Sdn Bhd (“TH3”) |  | Mr. How Kok Choong, the CEO and director of the Company is also a director of TH3 |  | Office rental income |  | $ | 204 |  |  | $ | 190 |
Ando Design sdn Bhd (“Ando”) |  | Mr. How Kok Choong, the CEO and director of the Company is also the director of Ando |  | Office rental income |  |  | 226 |  |  |  | 633 |
Total |  |  |  |  |  | $ | 430 |  |  | $ | 823 |
Other expenses
|  |  |  |  |  | For the three months ended March 31, |
Name of Related Party |  | Relationship |  | Nature |  | 2025 |  |  | 2024 |
TH3 Holdings Sdn Bhd (“TH3”) |  | Mr. How Kok Choong, the CEO and director of the Company is also a director of TH3 |  | IT support services fee |  | $ | 14,887 |  |  | $ | 14,081 |
SY Welltech Sdn Bhd (“Welltech”) (formerly known as DSY Beauty Sdn Bhd) |  | The directors and shareholders of DSY Beauty are related parties to Mr. Yap Foo Ching (Steve Yap), a director of DSY Wellness International Sdn Bhd |  | Purchase of products for general use |  |  | - |  |  |  | 5 |
DSY Wellness and Longevity Center Sdn Bhd (“DSYWLC”) |  | Mr. Yap Foo Ching (Steve Yap), a director of DSY Wellness International Sdn Bhd is also a director of DSYWLC |  | Office rental expense |  |  | 27,150 |  |  |  | 7,600 |
Total |  |  |  |  |  | $ | 42,037 |  |  | $ | 21,686 |
AGAPE ATP CORPORATION NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED) (Currency expressed in United States Dollars (“US$”), except for number of shares)

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