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REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables)

3 Months Ended

Mar. 31, 2025

Revenue from Contract with Customer [Abstract]

SCHEDULE OF DISAGGREGATED REVENUE

The following table provides information about disaggregated revenue based on revenue by service lines and revenue by geographic area:

SCHEDULE OF DISAGGREGATED REVENUE

		2025				2024
		Three Months Ended March 31,
		2025				2024
		(Unaudited)				(Unaudited)
Revenue by service lines:
Corporate advisory - non-listing services		$	260,853			$	488,092
Corporate advisory - listing services			50,000				145,700
Provision of a digital platform and trading of digital assets			26,256				-
Rental of real estate properties			15,646				24,607
Total revenue		$	352,755			$	658,399

		2025				2024
		Three Months Ended March 31,
		2025				2024
		(Unaudited)				(Unaudited)
Revenue by geographic area:
Hong Kong		$	223,619			$	417,272
Malaysia			85,065				175,129
China			44,071				65,998
Total revenue		$	352,755			$	658,399

SCHEDULE OF DEFERRED COST OF REVENUE OR DEFERRED REVENUE

As of March 31, 2025, and December 31, 2024, deferred cost of revenue or deferred revenue is classified as current assets or current liabilities and totaled, respectively:

SCHEDULE OF DEFERRED COST OF REVENUE OR DEFERRED REVENUE

		As of March 31, 2025				As of December 31, 2024
		(Unaudited)				(Audited)
Current assets
Deferred cost of revenue		$	26,917			$	38,382
Current liabilities
Deferred revenue		$	722,908			$	213,000

SCHEDULE OF CHANGES IN DEFERRED REVENUE

Changes in deferred revenue during the three months ended March 31, 2025 are as follows:

SCHEDULE OF CHANGES IN DEFERRED REVENUE

		Three Months Ended March 31, 2025
		(Unaudited)
Deferred revenue, January 1, 2025		$	213,000
New contract liabilities			559,908
Performance obligations satisfied			(50,000	)
Deferred revenue, March 31, 2025		$	722,908

X

- Definition

Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-10

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X

- Definition

Tabular disclosure of the type of arrangements and the corresponding amounts that comprise the current and noncurrent balance of deferred revenue as of the balance sheet date.

+ References

No definition available.

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X

- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-5

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- References

No definition available.

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