v3.25.4
Income Tax Expense (Tables)
6 Months Ended
Jun. 30, 2025
Income Tax Expense [Abstract]  
Schedule of 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)    
-
     
-
 
Schedule of Prima-Facie Tax on Loss Before Income Tax 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   
-
    
-
 
Schedule of Deferred Tax Assets / (Liabilities) Arising from Temporary Differences and Unused Tax Losses 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   
-
    
-