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RELATED PARTY TRANSACTIONS (Tables)
3 Months Ended
Mar. 31, 2026
Related Party Transactions [Abstract]  
SCHEDULE OF DUE FROM RELATED PARTIES

 

Due from related parties:  March 31, 2026   December 31, 2025 
   (Unaudited)   (Audited) 
Due from related parties          
- Related party B  $177,875   $178,909 
- Related party D   704,530    815,342 
- Related party G   1,390    1,389 
Total  $883,795   $995,640 
SCHEDULE OF DUE TO RELATED PARTIES

The amounts due from related parties are interest-free, unsecured, and have no fixed terms of repayment.

Due to related parties:  March 31, 2026   December 31, 2025 
    (Unaudited)    (Audited) 
Due to related parties          
- Related party A  $137,750   $91,606 
- Related party B   4,475    6,697 
- Related party G   71    284 
- Related party K   679,221    3,335 
Total  $821,517   $101,922 
SCHEDULE OF INCOME FROM OR EXPENSES TO RELATED PARTIES

The amounts due to related parties are interest-free, unsecured, and repayable on demand.

 

Accounts payable to a related party:  March 31, 2026   December 31, 2025 
   (Unaudited)   (Audited) 
Accounts payable - related party          
- Related party A  $1,392   $- 

 

Deferred costs of revenue to related parties:  March 31, 2026   December 31, 2025 
   (Unaudited)   (Audited) 
         
Deferred costs of revenue to related parties          
- Related party A  $2,500   $2,500 
- Related party F   3,750    3,750 
Total  $6,250   $6,250 

 

Investments in a related party:  March 31, 2026   December 31, 2025 
   (Unaudited)   (Audited) 
         
Investments in a related party          
- Related party B  $17,000,000   $- 

 

 

Income from / expenses to related parties:  2026   2025 
   Three Months Ended March 31, 
Income from / expenses to related parties:  2026   2025 
   (Unaudited)   (Unaudited) 
         
Service revenue from related parties          
- Related party A  $332   $326 
- Related party B   14,564    21,434 
- Related party G   212    215 
Total  $15,108   $21,975 
           
Cost of service revenue to related parties          
- Related party A  $1,983   $4,646 
- Related party F   -    3,750 
Total  $1,983   $8,396 
           
General and administrative expenses to related parties          
- Related party A  $1,917   $- 
- Related party D   23,250    16,312 
- Related party I   3,787    3,371 
- Related party K   3,451    3,469 
Total  $32,405   $23,152 
           
Other income from related parties          
- Related party B  $-   $13,860 
- Related party D   2,684    2,698 
Total  $2,684   $16,558 
           
Interest income from a related party          
- Related party B  $1,521   $1,397 
           
Gain on disposal of a related party investment          
- Related party B  $-   $39,800 
           
Reversal of impairment of a related party investment          
- Related party B  $-   $150