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Income Taxes (Tables)

12 Months Ended

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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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.

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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.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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

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