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SCHEDULE OF EFFECTIVE INCOME TAX RATE (Details) - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2025 | Dec. 31, 2024
Income Tax Disclosure [Abstract] |  |  |
Malaysia statutory tax rate | [1] | $ (553,277) | $ (595,466)
Malaysia statutory tax rate | [1] | (24.00%) | (24.00%)
Foreign tax effect |  | $ 44,910 | $ 51,584
Foreign tax effect |  | 2.85% | 2.08%
Change in valuation allowance |  | $ 469,560 | $ 474,388
Change in valuation allowance |  | 19.47% | 19.12%
Non-deductible items | [2] | $ 36,522 | $ 64,560
Non-deductible items | [2] | 1.58% | 2.60%
Income tax expense |  | $ (2,285) | $ (4,934)
Effective income tax rate |  | (0.10%) | 0.20%
[1] | As the Company business operation mainly concentrated in Malaysia, the Company determined to apply Malaysia statutory tax rate in reconciliation of the statutory tax rate to the effective tax rate.
[2] | The amount comprised: Expenses incurred in AATP LB, ASL, SEA, CEDAR, AGE, EXIM that are not deductible in the Malaysia tax return.

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