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INCOME TAXES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 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 |
|  | For the years ended December 31, |
|  | 2025 |  |  | 2024 |
Tax jurisdictions from: |  |  |  |  |  |  |  |
Local – United States |  | $ | (1,535,023 | ) |  | $ | (1,706,035 | )
Foreign – Malaysia |  |  | (774,834 | ) |  |  | (762,788 | )
Foreign – China |  |  | (479 | ) |  |  | (3,144 | )
Foreign – Hong Kong |  |  | 5,014 |  |  |  | (9,143 | )
Foreign – Tax Jurisdictions |  |  | 5,014 |  |  |  | (9,143 | )
Loss before income tax |  | $ | (2,305,322 | ) |  | $ | (2,481,110 | )
SCHEDULE OF INCOME TAX EXPENSE | Income tax expense consisted of the following: SCHEDULE OF INCOME TAX EXPENSE
|  | 2025 |  |  | 2024 |
|  | For the years ended December 31, |
|  | 2025 |  |  | 2024 |
Current: |  |  |  |  |  |  |  |
- Local |  | $ | - |  |  | $ | - |
- Foreign |  |  | (2,285 | ) |  |  | (4,934 | )
Deferred: |  |  |  |  |  |  |  |
- Local |  |  | - |  |  |  | - |
- Foreign |  |  | - |  |  |  | - |
Income tax expense |  | $ | (2,285 | ) |  | $ | (4,934 | )
SCHEDULE OF EFFECTIVE INCOME TAX RATE | The following table reconciles the Malaysia statutory rates to the Company’s effective tax rate for the periods indicated below: SCHEDULE OF EFFECTIVE INCOME TAX RATE
|  | 2025 |  |  | 2024 |
|  | For the years ended December 31, |
|  | 2025 |  |  | 2024 |
Malaysia statutory tax rate* |  | $ | (553,277 | ) |  |  | (24.00 | )% |  | $ | (595,466 | ) |  |  | (24.00 | )%
Foreign tax effect |  |  | 44,910 |  |  |  | 2.85 | % |  |  | 51,584 |  |  |  | 2.08 | %
Change in valuation allowance |  |  | 469,560 |  |  |  | 19.47 | % |  |  | 474,388 |  |  |  | 19.12 | %
Non-deductible items (1) |  |  | 36,522 |  |  |  | 1.58 | % |  |  | 64,560 |  |  |  | 2.60 | %
|  | $ | (2,285 | ) |  |  | (0.10 | )% |  | $ | (4,934 | ) |  |  | 0.20 | %
* | 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.
(1) | The amount comprised:
Expenses incurred in AATP LB, ASL, SEA, CEDAR, AGE, EXIM that are not deductible in the Malaysia tax return.
(1) | The amount comprised: Expenses incurred in AATP LB, ASL, SEA, CEDAR, AGE, EXIM that are not deductible in the Malaysia tax return.
SCHEDULE OF DEFERRED TAX ASSETS | The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of: SCHEDULE OF DEFERRED TAX ASSETS
|  | 2025 |  |  | 2024 |
|  | As of December 31, |
|  | 2025 |  |  | 2024 |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating loss carry forwards in U.S. |  | $ | 1,120,114 |  |  | $ | 797,759 |
Net operating loss carry forwards in Malaysia |  |  | 1,066,511 |  |  |  | 824,143 |
Deferred tax liabilities from temporary difference for property and equipment in Malaysia |  |  | (5,949 | ) |  |  | - |
Unabsorbed capital allowance carry forward in Malaysia |  |  | 5,723 |  |  |  | 3,245 |
Less: valuation allowance |  |  | (2,186,399 | ) |  |  | (1,625,147 | )
Deferred tax assets, net |  | $ | - |  |  | $ | - |

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