TRADE RECEIVABLES (Tables)

3 Months Ended

Mar. 31, 2024

TRADE RECEIVABLES

Schedule of Trade Receivables

	As of
	March 31,			December 31,
	2024			2023
Trade receivables		2,180,459			2,107,182
Allowances for expected credit losses		(1,359,126	)		(1,314,427	)
Foreign translation differences		18,225			(6,919	)
	$	839,558		$	799,674

Schedule of trade receivables allowance

	As of
	March 31,			December 31,
	2024			2023
At January 1, 2024 and January 1, 2023		1,314,427			-
Impacts arising from application of Topic 326		-			371,627
At January 1, 2024 and January 1, 2023, (restated)		1,314,427			371,627
Charge for the period/year
Allowances for expected credit losses		120,469			942,800
Recovered for expected credit losses		(31,752	)		-
Foreign translation differences		(44,018	)		-
	$	1,359,126		$	1,314,427