Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2024

Accounting Policies [Abstract]

Schedule of Allowance for Credit Losses

Accounts receivable consisted of the following as of the date indicated:

	September 30, 2024			December 31, 2023
Accounts receivable	$	128,081		$	47,530
Less: allowance for credit losses		(1,281	)		(532	)
Total accounts receivable, net	$	126,800		$	46,998

Schedule of Plant, Property and Equipment Estimated Lives Under Straight - line Method

Computer and office equipment	5 - 10 years
Decoration and renovation	5 - 10 years

Schedule of Unrecognized Tax Benefits

A reconciliation of unrecognized tax benefits excluding interest and penalties (“Gross UTB”) for the nine months ended September 30, 2024 and 2023, is as follows:

	Gross UTB
	2024		2023
Balance – January 1 and September 30	$	-	$	-

Schedule of Reconciliations of Basic and Diluted Loss Per Share

The following table presents a reconciliation of basic and diluted loss per share for the nine and three months ended September 30, 2024 and 2023:

	Nine Months Ended September 30,						Three Months Ended September 30,
	2024			2023			2024			2023
Net loss	$	(4,492,309	)	$	(3,049,525	)		(2,466,064	)		(1,288,629	)
Weighted average shares outstanding – Basic and Diluted *		2,743,021			1,484,358			3,446,032			1,547,423
Net loss per share of common stock
Basic and Diluted	$	(1.64	)	$	(2.05	)		(0.72	)		(0.83	)

* Including 0 shares that were granted and vested but not yet issued for the nine and three months ended September 30, 2024 and 2023, respectively.

Schedule of Concentration Credit Risk

The following table sets forth information as to the Company’s customers that accounted for 10% or more of the Company’s sales and accounts receivable for the nine and three months ended September 30, 2024 and 2023.

Nine Months Ended September 30, 2024				Three Months Ended September 30, 2024					As of September 30, 2024
Customer	Percentage of Total Sales			Customer		Percentage of Total Sales			Percentage of accounts receivable
A		2	%		A		2	%		7	%
B		-	%		B		-	%		-	%
C		-	%		C		-	%		-	%
D		-	%		D		-	%		-	%
E		2	%		E		3	%		59	%
F		-	%		F		-	%		10	%

Nine Months Ended September 30, 2023				Three Months Ended September 30, 2023					As of September 30, 2023
Customer	Percentage of Total Sales			Customer		Percentage of Total Sales			Percentage of accounts receivable
A		2	%		A		2	%		-	%
B		1	%		B		1	%		-	%
C		23	%		C		-	%		-	%
D		-	%		D		1	%		36	%
E		-	%		E		-	%		-	%
F		-	%		F		-	%		-	%

No customer accounted for 10% more of the Company’s sales and one customer accounted for 23% of the Company’s sales for the nine months ended September 30, 2024 and 2023, respectively; and no customer accounted for 10% more of the Company’s sales for the three months ended September 30, 2024 and 2023, respectively.

Accounts receivable to the major vendor were $97,512 and $24,928 as of September 30, 2024 and September 30, 2023, respectively.

The following table sets forth information as to the Company’s suppliers that accounted for 10% or more of the Company’s total purchases, accounts payable and advance to suppliers for the nine and three months ended September 30, 2024 and 2023.

Nine Months Ended September 30, 2024				Three Months Ended September 30, 2024				As of September 30, 2024		As of September 30. 2024
Supplier	Percentage of Total Purchases			Supplier	Percentage of Total Purchases			Balance of Accounts Payable		Balance of Advance to Supplier
A		8	%	A		6	%	$	83,543		-
B		7	%	B		4	%		-		23,924
C		16	%	C		21	%		151,609		-
D		6	%	D		5	%		58,781		-
E		-	%	E		-	%		-		46,652

Nine Months Ended September 30, 2023				Three Months Ended September 30, 2023				As of September 30, 2023		As of September 30. 2023
Supplier	Percentage of Total Purchases			Supplier	Percentage of Total Purchases			Balance of Accounts Payable		Balance of Advance to Supplier
A		7	%	A		7	%	$	-		-
B		-	%	B		-	%	$	-		-
C		15	%	C		15	%		-		-
D		19	%	D		13	%		-		-
E		3	%	E		6	%		-		-

Schedule of Exchange Rates

Translation of amounts from RM into U.S. dollars has been made at the following exchange rates:

Balance sheet items, except for equity accounts
September 30, 2024	RM 4.12 to 1
December 31, 2023	RM 4.59 to 1
Income Statement and cash flow items
For the nine months ended September 30, 2024	RM 4.63 to 1
For the nine months ended September 30, 2023	RM 4.51 to 1