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ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
3 Months Ended
Mar. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
SCHEDULE OF ALLOWANCES FOR CREDIT LOSSES

 

   As of
March 31, 2025
   As of
December 31, 2024
 
   (Unaudited)   (Audited) 
Balance at beginning of period/year  $2,883   $610,599 
Charged of operating expenses   41,013    90,223 
Write-off of accounts receivable   -    (557,622)
Recovery of accounts receivable   -    (39,000)
Adjustments for credit losses   (3)   (101,317)
Balance at end of period/year  $43,893   $2,883 
SCHEDULE OF CASH AND CASH EQUIVALENTS
   As of
March 31, 2025
   As of
December 31, 2024
 
   (Unaudited)   (Audited) 
Cash and cash equivalents          
Denominated in United States Dollar  $71,497   $184,156 
Denominated in Hong Kong Dollar   312,813    338,772 
Denominated in Chinese Renminbi   473,995    521,168 
Denominated in Malaysian Ringgit   27,183    80,294 
Denominated in Singapore Dollar   436    428 
Cash and cash equivalents  $885,924   $1,124,818 
SCHEDULE OF FOREIGN CURRENCIES TRANSLATION

Translation of amounts from the local currencies of the Company into US$ has been made at the following exchange rates for the respective periods:

 

   2025   2024 
   As of and for the three months ended
March 31,
 
   2025   2024 
Period-end MYR : US$1 exchange rate   4.44    4.72 
Period-average MYR : US$1 exchange rate   4.45    4.73 
Period-end RMB : US$1 exchange rate   7.25    7.22 
Period-average RMB : US$1 exchange rate   7.26    7.18 
Period-end HK$ : US$1 exchange rate   7.78    7.83 
Period-average HK$ : US$1 exchange rate   7.78    7.82