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TRADE RECEIVABLES | 6 Months Ended
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Jun. 30, 2025
TRADE RECEIVABLES |
TRADE RECEIVABLES | NOTE 3 - TRADE RECEIVABLES The Company’s trade receivables represent amounts due from customers that are unrelated parties and related parties of $16,463 and $47,272 respectively for June 30, 2025, and December 31, 2024. Trade receivables are initially recognized at the invoiced amount and subsequently measured at amortized cost, net of an allowance for expected credit losses. An estimate for doubtful debts is made when collection of the full amount is no longer probable. Trade receivables are written off when they are determined to be uncollectible, and all reasonable collection efforts have been exhausted. As of June 30, 2025, the Company performed an analysis of all outstanding trade receivables in accordance with the expected credit loss model under ASC 326. The Company considered historical collection trends, aging of balances, customer credit profiles, and current and forecasted economic conditions in estimating the allowance. The Company’s standard credit terms range from 30 to 90 days. Certain receivables are interest-bearing. Specifically, one customer was charged with interest at 6% per annum from May 2021 to June 2023. From July 2023 onwards, the Company increased its interest rate to 8.4%.
|  | As of |
|  | June 30, |  |  | December 31, |
|  | 2025 |  |  | 2024 |
Trade receivables |  |  | 2,346,753 |  |  |  | 1,894,448 |
Allowances for expected credit losses |  |  | (494,668 | ) |  |  | (517,877 | )
Total trade receivables, net |  | $ | 1,852,085 |  |  | $ | 1,376,571 |
Movement for trade receivables allowance for impairment accounts:
|  | As of |
|  | June 30, |  |  | December 31, |
|  | 2025 |  |  | 2024 |
At January 1, 2025 and January 1, 2024 |  |  | 517,877 |  |  |  | 1,307,508 |
Charge for the period/year |  |  |  |  |  |  |  |
Allowances for expected credit losses |  |  | 40,124 |  |  |  | 883,533 |
Recovered for expected credit losses |  |  | (94,912 | ) |  |  | (1,689,412 | )
Foreign translation differences |  |  | 31,579 |  |  |  | 16,248 |
|  | $ | 494,668 |  |  | $ | 517,877 |

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