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REVENUE | 6 Months Ended
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Jun. 30, 2025
REVENUE |
REVENUE | NOTE 9 – REVENUE The following table shows disaggregated net revenue from contracts with customers by product or service line and geographic area for the quarter and six month period ended June 30, 2025 and 2024:
|  | Three months ended |  |  | Six months ended |
|  | June 30, |  |  | June 30, |  |  | June 30, |  |  | June 30, |
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Revenue by product or service line: |  |  |  |  |  |  |  |  |  |  |  |
Trading of industrial chemicals |  |  | 2,256,787 |  |  |  | 1,969,068 |  |  |  | 4,390,794 |  |  |  | 4,347,754 |
Screening services and related sales |  |  | 3,466 |  |  |  | 5,496 |  |  |  | 6,534 |  |  |  | 8,661 |
Net revenue |  | $ | 2,260,253 |  |  | $ | 1,974,564 |  |  | $ | 4,397,328 |  |  | $ | 4,356,415 |
Revenue by geographic area |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bangladesh |  |  | 28,852 |  |  |  | 88,656 |  |  |  | 28,852 |  |  |  | 235,943 |
Malaysia |  |  | 1,830,563 |  |  |  | 1,625,588 |  |  |  | 3,578,091 |  |  |  | 3,432,698 |
Maldives |  |  | 139,576 |  |  |  | 99,481 |  |  |  | 320,649 |  |  |  | 326,830 |
Nigeria |  |  | - |  |  |  | 26,123 |  |  |  | - |  |  |  | 26,123 |
Singapore |  |  | 97,623 |  |  |  | 30,726 |  |  |  | 131,846 |  |  |  | 100,959 |
Sri Lanka |  |  | 109,371 |  |  |  | 70,320 |  |  |  | 255,470 |  |  |  | 186,484 |
Myanmar |  |  | - |  |  |  | 19,465 |  |  |  | - |  |  |  | 19,465 |
Batam |  |  | 54,268 |  |  |  | 14,205 |  |  |  | 82,420 |  |  |  | 27,913 |
Net revenue |  | $ | 2,260,253 |  |  | $ | 1,974,564 |  |  | $ | 4,397,328 |  |  | $ | 4,356,415 |
Timing of recognition: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At a point in time |  | $ | 2,260,253 |  |  | $ | 1,974,564 |  |  | $ | 4,397,328 |  |  | $ | 4,356,415 |
Revenue is derived from the sale of industrial chemicals and the provision of genomic screening services. Revenue from the sale of goods is recognized at a point in time when control of the goods is transferred to the customer. Credit terms are generally from 30 to 90 days. The Company allows returns only for exchanges with new goods. No warranties are given on the sale of goods. Revenue from services is recognized at a point in time when the final report is delivered to the customer. Credit terms for these services are generally from 30 days to 60 days. No warranties are given on the services rendered. In applying ASC 606, the Company does not exercise significant judgment in determining whether revenue from the sale of goods and services should be recognized at a point in time. The criteria for recognizing revenue at a point in time, such as the transfer of control of goods or completion of services, are clear and are based on established contract terms. Therefore, no significant judgment is required in determining the timing of revenue recognition.

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- Definition The entire disclosure for deferred revenues at the end of the reporting period, and description and amounts of significant changes that occurred during the reporting period. Deferred revenue is a liability as of the balance sheet date related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 430 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/430/tableOfContent + Details
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