TRADE RECEIVABLES (Tables)

6 Months Ended

Jun. 30, 2024

TRADE RECEIVABLES

Schedule of Trade Receivables

	As of
	June 30,			December 31,
	2024			2023
Trade receivables		1,794,719			2,107,182
Allowances for expected credit losses		(851,002	)		(1,314,427	)
Foreign translation differences		44,245			(6,919	)
	$	987,962		$	799,674

Schedule of trade receivables allowance

	As of
	June 30,			December 31,
	2024			2023
At January 1, 2024 and January 1, 2023		1,307,508			-
Impacts arising from application of Topic 326		-			371,627
At January 1, 2024 and January 1, 2023, (restated)		1,307,508			371,627
Charge for the period/year
Allowances for expected credit losses		804,714			942,800
Recovered for expected credit losses		(1,268,139	)		-
Foreign translation differences		(37,326	)		(6,919	)
	$	806,757		$	1,307,508