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INVESTMENT IN NON-MARKETABLE SECURITIES | 3 Months Ended
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Mar. 31, 2025
Investment In Non-marketable Securities |
INVESTMENT IN NON-MARKETABLE SECURITIES | 11. INVESTMENT IN NON-MARKETABLE SECURITIES
| (i) | On April 3, 2019, the Company purchased a 5% of stock or 15,000,000 shares of common stock in Phoenix Plus Corp. (a non-marketable security) for $1,500 at purchase price of $0.0001 per share. Phoenix Plus Corp. obtained approval for Depository Trust Company eligibility on April 26, 2022. Since the commencement of trading of common stock of Phoenix Plus Corp. on May 18, 2022, to July 16, 2024 there were only 12 days traded with number of shares of common stock ranging from 100 to 57,500. The Company deems there is an absence of a readily determinable fair value of the common stock of Phoenix Plus Corp. and has continued to value its investment in the company Phoenix Plus Corp. at cost.
| (ii) | On July 2, 2024, the Company purchased 5% of stock or 15,000,000 shares of common stock with a par value of $0.0001 per share of Radiance Holdings Corp. at the consideration of the 15,000,000 shares of Phoenix Plus Corp held by the Company.
SCHEDULE OF INVESTMENT IN NON MARKETABLE SECURITIES
|  | As of |
Radiance Holdings Corp. |  | March 31, 2025 |  |  | December 31, 2024 |
Cost of investment at the beginning of the period / year |  | $ | 1,500 |  |  | $ | - |
Less: Transfer from investment in marketable securities |  |  | - |  |  |  | 1,500 |
Cost of investment at the end of the period / year |  |  | 1,500 |  |  |  | 1,500 |
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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