XML 32 R21.htm IDEA: XBRL DOCUMENT
v3.26.1

REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2026
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
|  | 2026 |  |  | 2025 |
|  | Three Months Ended March 31, |
|  | 2026 |  |  | 2025 |
|  | (Unaudited) |  |  | (Unaudited) |
Revenue by service lines: |  |  |  |  |  |  |  |
Corporate advisory - non-listing services |  | $ | 222,211 |  |  | $ | 260,853 |
Corporate advisory - listing services |  |  | 88,535 |  |  |  | 50,000 |
Provision of a digital platform and trading of digital assets |  |  | 78,459 |  |  |  | 26,256 |
Rental of real estate properties |  |  | 16,181 |  |  |  | 15,646 |
Total revenue |  | $ | 405,386 |  |  | $ | 352,755 |
|  | 2026 |  |  | 2025 |
|  | Three Months Ended March 31, |
|  | 2026 |  |  | 2025 |
|  | (Unaudited) |  |  | (Unaudited) |
Revenue by geographic area: |  |  |  |  |  |  |  |
Hong Kong |  | $ | 211,444 |  |  | $ | 223,619 |
Malaysia |  |  | 149,198 |  |  |  | 85,065 |
China |  |  | 44,744 |  |  |  | 44,071 |
Total revenue |  | $ | 405,386 |  |  | $ | 352,755 |
SCHEDULE OF DEFERRED COST OF REVENUE OR DEFERRED REVENUE | As of March 31, 2026, and December 31, 2025, deferred costs of revenue and deferred revenue are classified as current assets and current liabilities, respectively: SCHEDULE OF DEFERRED COST OF REVENUE OR DEFERRED REVENUE
|  | As of March 31, 2026 |  |  | As of December 31, 2025 |
|  | (Unaudited) |  |  | (Audited) |
Current assets |  |  |  |  |  |  |  |
Deferred costs of revenue |  | $ | 16,327 |  |  | $ | 58,099 |
Current liabilities |  |  |  |  |  |  |  |
Deferred revenue |  | $ | 113,000 |  |  | $ | 201,535 |
SCHEDULE OF CHANGES IN DEFERRED REVENUE | Changes in deferred revenue during the three months ended March 31, 2026, are as follows: SCHEDULE OF CHANGES IN DEFERRED REVENUE
|  | Three Months Ended March 31, 2026 |
|  | (Unaudited) |
Deferred revenue, January 1, 2026 |  | $ | 201,535 |
New contract liabilities |  |  | - |
Performance obligations satisfied |  |  | (88,535 | )
Deferred revenue, March 31, 2026 |  | $ | 113,000 |

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 + Details
Name: | us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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. + Details
Name: | us-gaap_DeferredRevenueByArrangementDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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 + Details
Name: | us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_RevenueFromContractWithCustomerAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration