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RELATED PARTY BALANCES AND TRANSACTIONS (Tables)
 9 Months Ended
Sep. 30, 2025
Related Party Transactions [Abstract]  
SCHEDULE OF RELATED PARTY BALANCES AND TRANSACTIONS

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