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INCOME TAXES (EXPENSES) CREDIT (Tables)

9 Months Ended

Sep. 30, 2025

Income Tax Disclosure [Abstract]

SCHEDULE OF COMPONENTS OF LOSS BEFORE INCOME TAXES

The United States and foreign components of loss before income taxes were comprised of the following:

 SCHEDULE OF COMPONENTS OF LOSS BEFORE INCOME TAXES

		2025				2024				2025				2024
		For the three months ended September 30,								For the nine months ended September 30,
		2025				2024				2025				2024
Tax jurisdictions from:
Local – United States		$	(432,436	)		$	(302,021	)		$	(1,371,440	)		$	(1,130,098	)
Foreign – Malaysia			(156,532	)			(222,258	)			(558,515	)			(513,397	)
Foreign – China			(136	)			-				(341	)			-
Foreign – Hong Kong			(5,070	)			(2,635	)			(43	)			(2,151	)
Foreign – Tax Jurisdictions			(5,070	)			(2,635	)			(43	)			(2,151	)
Loss before income tax		$	(594,174	)		$	(526,914	)		$	(1,930,339	)		$	(1,645,646	)

SCHEDULE OF INCOME TAX EXPENSE

Income tax (expense) credit consisted of the following:

 SCHEDULE OF INCOME TAX EXPENSE

		2025				2024				2025				2024
		For the three months ended September 30,								For the nine months ended September 30,
		2025				2024				2025				2024
Current:
- Local		$	-			$	-			$	-			$	-
- Foreign			(1,196	)			2,875				(1,196	)			(13,803	)
Deferred:
- Local			-				-				-				-
- Foreign			-				-				-				-
Income tax (expense) credit		$	(1,196	)		$	2,875			$	(1,196	)		$	(13,803	)

SCHEDULE OF DEFERRED TAX ASSETS

The following table sets forth the significant components of the aggregate deferred tax assets of the Company:

 SCHEDULE OF DEFERRED TAX ASSETS

		September 30, 2025				December 31, 2024
		As of
		September 30, 2025				December 31, 2024
Deferred tax assets:
Net operating loss carry forwards in U.S.		$	1,085,762			$	797,759
Net operating loss carry forwards in Malaysia			980,951				824,143
Deferred tax liabilities from temporary difference for property and equipment in Malaysia			(1,138	)			-
Unabsorbed capital allowance carry forward in Malaysia			-				3,245
Less: valuation allowance			(2,065,575	)			(1,625,147	)
Deferred tax assets, net		$	-			$	-

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- References

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- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-9

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- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-2

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- Definition

Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(1)(Note 1))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

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