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Plant and Equipment, Net
 6 Months Ended 12 Months Ended
Jun. 30, 2024
Dec. 31, 2023
Plant and Equipment, Net [Abstract]    
PLANT AND EQUIPMENT, NET

NOTE 6 — PLANT AND EQUIPMENT, NET

 

Plant and equipment, net consist of the following:

 

   June 30,   December 31, 
   2024   2023 
At cost:        
Building improvement  $85,867   $92,438 
Furniture and fixtures   247,229    250,493 
Medical instruments   765,081    844,809 
Motor vehicle   142,936    142,936 
Office equipment   138,369    150,688 
    1,379,482    1,481,364 
Less: accumulated depreciation   (1,219,551)   (1,319,207)
Total  $159,931   $162,157 

 

Depreciation expenses for the six months ended June 30, 2024 and 2023 were $12,619 and $19,461, respectively. No loss on disposal of assets for the six months ended June 30, 2024 and 2023.

 

No impairment loss was recorded for the six months ended June 30, 2024, and 2023.

NOTE 6 — PLANT AND EQUIPMENT, NET

 

Plant and equipment, net consist of the following:

 

   December 31, 
   2023   2022 
At cost:          
Building improvement  $92,438   $72,519 
Furniture and fixtures   250,493    246,682 
Medical instruments   844,809    791,514 
Motor vehicle   142,936    142,936 
Office equipment   150,688    146,432 
    1,481,364    1,400,083 
Less: accumulated depreciation   (1,319,207)   (1,277,410)
Total  $162,157   $122,673 

 

Depreciation expenses for the years ended December 31, 2023 and 2022 were $31,173 and $100,533, respectively. Loss on disposal of assets for the year ended December 31, 2023 and 2022 was $Nil and $114,013, respectively, due to moving of clinic to new location in First Fertility PGS Center Limited in 2022.

 

No impairment loss was recorded for the years ended December 31, 2023, and 2022.