Income Tax Expense

6 Months Ended

Jun. 30, 2025

Income Tax Expense [Abstract]

INCOME TAX EXPENSE

6.	INCOME TAX EXPENSE

			Group
			Six Months Ended June 30 2025				Six Months Ended June 30 2024
			US$				US$

Current tax expense			-				-
Income tax expense – Note 6(a)			-				-

(a)

The prima-facie tax on loss before income tax is reconciled to the income tax expense as follows:

		Group
		Six Months Ended June 30 2025				Six Months Ended June 30 2024
		US$				US$
Numerical reconciliation of income tax expense to prima-facie tax payable
Loss before income tax			(514,087	)			(730,347	)
Income tax benefit on loss before income tax at 30%			(154,226	)			(219,104	)
Difference in overseas tax rates			-				-
Less the tax effect of:
Tax losses and temporary differences for the period for which no deferred tax is recognized			154,226				219,104
Income tax expense			-				-

(b)

Deferred tax assets / (liabilities) arising from temporary differences and unused tax losses can be summarized as follows:

			Group
			June 30 2025				December 31 2024
			US$				US$

Balance brought forward			-				-
Exchange rate difference			-				-
Balance carried forward			-				-