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v3.26.1

Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2025
Income Taxes [Abstract] |
Schedule of Before Income Tax Expense | The components of profit (loss) before income tax expense are summarized as follows:
|  | Years Ended December 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Domestic (Cayman Islands) |  | $ | (1,788,371 | ) |  | $ | (159,527 | ) |  | $ | (31,133 | )
Foreign (Malaysia) |  |  | 469,185 |  |  |  | 278,544 |  |  |  | 726,747 |
Foreign (Hong Kong) |  |  | (1,924 | ) |  |  | - |  |  |  | - |
Foreign (BVI) |  |  | (3,343,820 | ) |  |  | - |  |  |  | - |
Total |  | $ | (4,664,930 | ) |  | $ | 119,017 |  |  | $ | 695,614 |
Schedule of Provision for Income Taxes | The provision for income taxes consisted of the following:
|  | Years Ended December 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Current income tax expenses |  |  |  |  |  |  |  |  |
Domestic (Cayman Islands) |  | $ | - |  |  | $ | - |  |  | $ | - |
Foreign (Malaysia) |  |  | 80,619 |  |  |  | 65,954 |  |  |  | 220,915 |
Foreign (Hong Kong) |  |  | - |  |  |  | - |  |  |  | - |
Foreign (BVI) |  |  | - |  |  |  | - |  |  |  | - |
Total current income tax expense |  |  | 80,619 |  |  | $ | 65,954 |  |  | $ | 220,915 |
Deferred income tax benefits |  |  |  |  |  |  |  |  |  |  |  |
Domestic (Cayman Islands) |  |  | - |  |  |  | - |  |  |  | - |
Foreign (Malaysia) |  |  | 4,594 |  |  |  | (58,540 | ) |  |  | (16,702 | )
Foreign (Hong Kong) |  |  | - |  |  |  | - |  |  |  | - |
Foreign (BVI) |  |  | - |  |  |  | - |  |  |  | - |
Total deferred income tax benefits |  |  | 4,594 |  |  |  | (58,540 | ) |  |  | (16,702 | )
Total income tax expense |  | $ | 85,213 |  |  | $ | 7,414 |  |  | $ | 204,213 |
Schedule of Reconciliation of the Statutory Tax Rate to the Effective Tax Rate | The following table presents income taxes paid, net of refunds, disaggregated by jurisdiction:
|  | Years Ended December 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Income taxes paid, net of refunds |  |  |  |  |  |  |  |  |
Domestic (Cayman Islands) |  | $ | - |  |  | $ | - |  |  | $ | - |
Foreign (Malaysia) |  |  | 114,364 |  |  |  | 149,792 |  |  |  | 411,617 |
Foreign (Hong Kong) |  |  | - |  |  |  | - |  |  |  | - |
Foreign (BVI) |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | 114,364 |  |  | $ | 149,792 |  |  | $ | 411,617 |
Schedule of Reconciliation of the Statutory Tax Rate to the Effective Tax Rate | Below is a reconciliation of the statutory tax rate to the effective tax rate after the adoption of ASU 2023-09:
|  | Years Ended December 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
|  | Amount |  |  | Effective Tax Rate |  |  | Amount |  |  | Effective Tax Rate |  |  | Amount |  |  | Effective Tax Rate |
(Loss) income before income tax expense |  | $ | (4,664,930 | ) |  |  | - |  |  | $ | 119,017 |  |  |  | - |  |  | $ | 695,614 |  |  |  | - |
Tax effect at the Malaysia corporate tax rates of 24% |  |  | (1,119,583 | ) |  |  | 24.00 | % |  |  | 28,564 |  |  |  | 24.00 | % |  |  | 166,947 |  |  |  | 24.00 | %
Tax effect of preferential tax rate |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (9,873 | ) |  |  | (1.42 | )%
Non-deductible expenditure |  |  | 1,307,927 |  |  |  | (28.04 | )% |  |  | 75,535 |  |  |  | 63.47 | % |  |  | 51,351 |  |  |  | 7.38 | %
Income not subject to tax |  |  | (30,813 | ) |  |  | 0.66 | % |  |  | (2,550 | ) |  |  | (2.14 | )% |  |  | (2,559 | ) |  |  | (0.37 | )%
Double tax deduction/ tax incentives |  |  | (1,673 | ) |  |  | 0.04 | % |  |  | (1,270 | ) |  |  | (1.07 | )% |  |  | (1,653 | ) |  |  | (0.24 | )%
Over provision in prior years |  |  | (70,645 | ) |  |  | 1.51 | % |  |  | (92,865 | ) |  |  | (78.03 | )% |  |  | - |  |  |  | - |
Total income tax expense |  | $ | 85,213 |  |  |  | (1.83 | )% |  | $ | 7,414 |  |  |  | 6.23 | % |  | $ | 204,213 |  |  |  | 29.36 | %
Schedule of Net Deferred Tax Assets and Deferred Tax Liabilities and their Movements | The effect of temporary differences that gave rise to net deferred tax assets and deferred tax liabilities as follows:
|  | At December 31, |
|  | 2025 |  |  | 2024 |
Allowance for credit losses |  | $ | (146,544 | ) |  | $ | (131,080 | )
Accelerated tax depreciation |  |  | 100,420 |  |  |  | 80,362 |
|  | $ | (46,124 | ) |  | $ | (50,718 | )

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