CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net loss	$ (2,629,043)	$ (355,966)
Adjustments to reconcile net profit to net cash (used in)/generated from operating activities:
Amortization of right of use asset	25,170	13,992
Allowances for expected credit losses	942,800	0
Bad debts	6,261	4,165
Depreciation of property, plant and equipment	83,253	91,427
Dividend income	(61,409)	(115,379)
Fair value gain on other investments	(313,859)	70,628
Loss on written off of other investments	0	1,776
Impairment on other investment	6,194	0
Interest	8,877	7,794
Property, plant and equipment written off	18	0
Share-base compensation	511,740	0
Stock written off	424	0
Operating loss before working capital changes	(1,419,574)	(281,563)
Changes in operating assets and liabilities:
Inventories	(160,387)	544,108
Trade and other receivables	650,810	538,646
Deferred cost of revenue	0	67,606
Trade and other payables	(381,293)	(119,695)
Advance payment from customer	(23,123)	(7,184)
Deferred revenue	0	(77,276)
Operating lease liabilities	76,620	(126,686)
Tax recoverable	(44,648)	13,866
Cash (used in)/generated from operating activities	(1,301,595)	551,822
Cash flows from investing activities:
Acquisition of other investment	(320,733)	(511,706)
Dividend income	61,409	115,379
Purchase of plant and equipment	(149,398)	(54,171)
Proceeds from disposal of other investments	26,146	0
Net cash used in investing activities	(382,576)	(450,498)
Cash flows from financing activities:
Interest	(8,877)	(7,794)
Repayment of finance lease	0	(34,038)
Repayments to directors	13,199	0
Shares subscriptions	5,750,000	150,000
Net cash generated from financing activities	5,754,322	108,168
Foreign currency translation adjustment	(259,679)	(214,547)
NET CHANGE IN CASH AND CASH EQUIVALENTS	3,810,472	(5,055)
CASH AND CASH EQUIVALENTS, BEGINNING OF FINANCIAL YEAR	2,118,864	2,123,919
CASH AND CASH EQUIVALENTS, END OF FINANCIAL YEAR	5,929,336	2,118,864
CASH AND CASH EQUIVALENTS INFORMATION:
Fixed deposits placed with financial institutions	3,305,371	1,507,015
Cash and bank balances	2,623,965	611,849
Cash and cash equivalents, end of financial year	5,929,336	2,118,864
Interest paid	13,929	12,479
Income tax refunded	312	0
Income tax paid	$ (66,973)	$ (170,447)