TRADE RECEIVABLES (Tables)

9 Months Ended

Sep. 30, 2024

TRADE RECEIVABLES

Schedule of Trade Receivables

	As of
	September 30,			December 31,
	2024			2023
Trade receivables		2,072,588			2,107,182
Allowances for expected credit losses		(596,332	)		(1,314,427	)
Foreign translation differences		(50,913	)		(6,919	)
	$	1,425,343		$	799,674

Schedule of trade receivables allowance

	As of
	September 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		853,686			942,800
Recovered for expected credit losses		(1,571,782	)		-
Foreign translation differences		57,832			(6,919	)
	$	647,244		$	1,307,508