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RELATED PARTY BALANCES AND TRANSACTIONS | 9 Months Ended
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Sep. 30, 2025
Related Party Transactions [Abstract] |
RELATED PARTY BALANCES AND TRANSACTIONS | 14. RELATED PARTY BALANCES AND TRANSACTIONS Related party balances SCHEDULE OF RELATED PARTY BALANCES AND TRANSACTIONS Amount due from related parties
|  |  |  |  |  | As of |
Name of Related Party |  | Relationship |  | Nature |  | September 30, 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 |  | $ | 2,279 |  |  | $ | 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 |
Total |  |  |  |  |  | $ | 2,279 |  |  | $ | 2,312 |
Accounts payable – related parties
|  |  |  |  |  | As of |
Name of Related Party |  | Relationship |  | Nature |  | September 30, 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 |  | $ | 28,400 |  |  | $ | 30,554 |
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 |  |  | 186 |  |  |  | 71 |
Cedar Wellness Sdn Bhd (“CW”) |  | The directors of CW are also the directors of Cedar ATPC Sdn Bhd |  | Purchase of skin care and healthcare products |  |  | 780 |  |  |  | - |
Institute of Complementary and Traditional Medicine (“ICTM”) |  | Mr. Yap Foo Ching (Steve Yap), a director of DSY Wellness International Sdn Bhd is also the chairman of ICTM |  | Rental of diagnostic & medical equipment |  |  | 5,698 |  |  |  | - |
Total |  |  |  |  |  | $ | 35,064 |  |  | $ | 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 |  | September 30, 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 |  |  | 143 |  |  |  | 494 |
Cedar Wellness Sdn Bhd (“CW”) |  | The directors of CW are also the directors of Cedar ATPC Sdn Bhd |  | Payment on behalf for selling and event related expenses |  |  | 1,946 |  |  |  | - |
Ms. Low Mui Chin |  | Ms. Low Mui Chin, the director of Cedar ATPC Sdn Bhd |  | Payment on behalf for selling and event related expenses |  |  | 73 |  |  |  | - |
Mr. How Kok Choong |  | Mr. How Kok Choong, the CEO and director of the Company |  | Salary, Commission expense and borrowing from director |  |  | 520,633 |  |  |  | 356 |
Total |  |  |  |  |  | $ | 522,795 |  |  | $ | 850 |
Related party transactions Purchases
|  |  |  |  |  | For the three months ended September 30, |
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 |  | $ | 87,347 |  |  | $ | 79,758 |
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 |  |  | 238 |  |  |  | 151 |
Institute of Complementary and Traditional Medicine (“ICTM”) |  | Mr. Yap Foo Ching (Steve Yap), a director of DSY Wellness International Sdn Bhd is also the chairman of ICTM |  | Rental of diagnostic & medical equipment |  |  | 5,577 |  |  |  | - |
Cedar Wellness Sdn Bhd (“CW”) |  | The directors of CW are also the directors of Cedar ATPC Sdn Bhd |  | Purchase of skin care and healthcare products |  |  | 13,379 |  |  |  | - |
Total |  |  |  |  |  | $ | 106,541 |  |  | $ | 79,909 |
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 Purchases
|  |  |  |  |  | For the nine months ended September 30, |
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 |  | $ | 260,973 |  |  | $ | 246,003 |
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 |  |  | 389 |  |  |  | 17,231 |
Institute of Complementary and Traditional Medicine (“ICTM”) |  | Mr. Yap Foo Ching (Steve Yap), a director of DSY Wellness International Sdn Bhd is also the chairman of ICTM |  | Rental of diagnostic & medical equipment |  |  | 5,577 |  |  |  | - |
Cedar Wellness Sdn Bhd (“CW”) |  | The directors of CW are also the directors of Cedar ATPC Sdn Bhd |  | Purchase of skin care and healthcare products |  |  | 23,472 |  |  |  | - |
Total |  |  |  |  |  | $ | 290,411 |  |  | $ | 263,234 |
Other purchases
|  |  |  |  |  | For the three months ended September 30, |
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 |  | $ | 440 |  |  | $ | 900 |
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 |  | Purchase of products for general use |  |  | - |  |  |  | 134 |
Total |  |  |  |  |  | $ | 440 |  |  | $ | 1,034 |
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 nine months ended September 30, |
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 |  | $ | 2,589 |  |  | $ | 2,681 |
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 |  | Purchase of products for general use |  |  | 1,162 |  |  |  | 2,800 |
Total other purchases |  |  |  |  |  | $ | 3,751 |  |  | $ | 5,481 |
Commission
|  |  |  |  |  | For the three months ended September 30, |
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 |  | $ | 348 |  |  | $ | 550 |
Total commission |  |  |  |  |  | $ | 348 |  |  | $ | 550 |
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 Commission
|  |  |  |  |  | For the nine months ended September 30, |
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 |  | $ | 1,114 |  |  | $ | 1,938 |
Total commission |  |  |  |  |  | $ | 1,114 |  |  | $ | 1,938 |
Other income
|  |  |  |  |  | For the three months ended September 30, |
Name of Related Party |  | Relationship |  | Nature |  | 2025 |  |  | 2024 |
Ando Design Sdn Bhd (“Ando”) |  | Mr. How Kok Choong, the CEO and director of the Company is also a director of Ando |  | Rental income |  | $ | - |  |  | $ | 652 |
TH3 Holdings Sdn Bhd (“TH3”) |  | Mr. How Kok Choong, the CEO and director of the Company is also a director of TH3 |  | Rental income |  |  | 209 |  |  |  | 195 |
Total other income |  |  |  |  |  | $ | 209 |  |  | $ | 847 |
Other income
|  |  |  |  |  | For the nine months ended September 30, |
Name of Related Party |  | Relationship |  | Nature |  | 2025 |  |  | 2024 |
Ando Design Sdn Bhd (“Ando”) |  | Mr. How Kok Choong, the CEO and director of the Company is also a director of Ando |  | Rental income |  |  | 232 |  |  |  | 1,954 |
TH3 Holdings Sdn Bhd (“TH3”) |  | Mr. How Kok Choong, the CEO and director of the Company is also a director of TH3 |  | Rental income |  |  | 627 |  |  |  | 586 |
Total other income |  |  |  |  |  | $ | 859 |  |  | $ | 2,540 |
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 expenses
|  |  |  |  |  | For the three months ended September 30, |
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 |  | $ | 14,922 |  |  | $ | 14,976 |
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 and facilities |  |  | 27,886 |  |  |  | 21,708 |
Cedar Wellness Sdn Bhd (“CW”) |  | The directors and Cedar Wellness Ms. Low Mui Chin & Ms. Low Bee Yin are also the directors of Cedar ATPC Sdn Bhd |  | Selling and event related expenses |  |  | 14,695 |  |  |  | - |
Total other expenses |  |  |  |  |  | $ | 57,503 |  |  | $ | 36,684 |
Other expenses
|  |  |  |  |  | For the nine months ended September 30, |
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 |  | $ | 45,627 |  |  | $ | 44,429 |
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 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 |  |  | 83,658 |  |  |  | 37,338 |
Ando Design Sdn Bhd (“Ando”) |  | Mr. How Kok Choong, the CEO and director of the Company is also a director of Ando |  | Office furniture & fittings and improvements |  |  | - |  |  |  | 1,755 |
Cedar Wellness Sdn Bhd (“CW”) |  | The directors and Cedar Wellness Ms. Low Mui Chin & Ms. Low Bee Yin are also the directors of Cedar ATPC Sdn Bhd |  | Selling and event related expenses |  |  | 38,631 |  |  |  | - |
Total other expenses |  |  |  |  |  | $ | 167,916 |  |  | $ | 83,527 |
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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