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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

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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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