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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2025

Accounting Policies [Abstract]

SCHEDULE OF ESTIMATED USEFUL LIVES OF PROPERTY AND EQUIPMENT

 SCHEDULE OF ESTIMATED USEFUL LIVES OF PROPERTY AND EQUIPMENT

Classification		Useful Life
Computer and office equipment		5-7 years
Furniture & fixtures		6-7 years
Motor vehicle		5 years
Leasehold improvements		Shorter of the remaining lease term or the estimated useful life

SCHEDULE OF ESTIMATED USEFUL LIVES OF INTANGIBLE ASSETS, NET

Intangible assets, net, are stated at cost, less accumulated amortization. Amortization expense is recognized on the straight-line basis over the estimated useful lives of the assets as follows:

 SCHEDULE OF ESTIMATED USEFUL LIVES OF INTANGIBLE ASSETS, NET

Classification		Useful Life
Computer software		5 years

SCHEDULE OF DISAGGREGATED INFORMATION OF REVENUES

Disaggregated information of revenues by products are as follows:

 SCHEDULE OF DISAGGREGATED INFORMATION OF REVENUES

		For the three months ended March 31,
		2025				2024
Ionized Cal-Mag			18,048				374
LIVO 5			7,642				30,798
Soy Protein Isolate Powder			285				3,246
Mix Soy Protein Isolate Powder with Black Sesame			572				2,661
Others – Products for the provision of complementary health therapies			209,546				230,630
Skin care and healthcare products			8,679				-
Green Energy			1,565				-
Total revenues – products			246,337				267,709
Health and Wellness services			42,700				50,934
Total revenues – products and services		$	289,037			$	318,643

SCHEDULE OF FOREIGN CURRENCIES TRANSLATION EXCHANGE RATES

Translation of foreign currencies into US$1 have been made at the following exchange rates for the respective periods:

 SCHEDULE OF FOREIGN CURRENCIES TRANSLATION EXCHANGE RATES

		As of
		March 31, 2025				December 31, 2024
Period-end MYR : US$1 exchange rate			4.43				4.47
Period-end HKD : US$1 exchange rate			7.78				7.76
Period-end CNY : US$1 exchange rate			7.26				7.30
Foreign currency exchange rate, translation			7.26				7.30

		For the three months ended March 31,
		2025				2024
Period-average MYR : US$1 exchange rate			4.42				4.74
Period-average HKD : US$1 exchange rate			7.78				7.82
Period-average CNY : US$1 exchange rate			7.26				7.17
Foreign currency exchange rate period average			7.26				7.17

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Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

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Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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-Topic 815
-SubTopic 10
-Name Accounting Standards Codification
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