SEGMENTED INFORMATION (Tables)

3 Months Ended

Mar. 31, 2025

SEGMENTED INFORMATION

Schedule of Segmented Revenue and Net Profit/(Loss)

	Provision for genomic screening services			Trading of industrial chemicals			Investment holding			Total
	Three months period ended March 2025
REVENUE	$	3,068		$	2,134,007		$	-		$	2,137,075
COST OF REVENUE		(1,406	)		(1,792,176	)		-			(1,793,582	)
GROSS PROFIT		1,662			341,831			-			343,493
OTHER INCOME
Dividend income		-			8,934			-			8,934
Interest income		20,002			3,566			-			23,568
Fair value gain on investments in equity securities		-			4,514			-			4,514
Reversal of expected credit losses		-			25,153			-			25,153
Others		3,893			25,358			-			29,251
TOTAL OTHER INCOME		23,895			67,525			-			91,420
OPERATING EXPENSES
Sales and marketing		(27,640	)		(508,990	)		(4,065	)		(540,695	)
Research and development		(12,139	)		-			-			(12,139	)
General and administrative		(56,006	)		(125,133	)		(210,737	)		(391,876	)
Fair value loss on investments in equity securities		-			(68,497	)		-			(68,497	)
Provision for expected credit losses		-			(40,124	)		-			(40,124	)
TOTAL OPERATING EXPENSES		(95,785	)		(742,744	)		(214,802	)		(1,053,331	)
LOSS FROM OPERATIONS		(70,228	)		(333,388	)		(214,802	)		(618,418	)
FINANCE COSTS		(3,364	)		(1,502	)		(43	)		(4,909	)
LOSS BEFORE TAX		(73,592	)		(334,890	)		(214,845	)		(623,327	)
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS	$	(73,592	)	$	(334,890	)	$	(214,845	)	$	(623,327	)

	Provision for genomic screening services			Trading of industrial chemicals			Investment holding			Total
	Three months period ended March 2024
REVENUE	$	3,165		$	2,378,686		$	-		$	2,381,851
COST OF REVENUE		(2,252	)		(2,014,568	)		-			(2,016,820	)
GROSS PROFIT		913			364,118			-			365,031
OTHER INCOME
Dividend income		-			8,946			-			8,946
Interest income		23,783			5,200			-			28,983
Fair value gain on investments in equity securities		-			84,785			-			84,785
Gain on disposal of investments in equity securities		-			6,181			-			6,181
Reversal of expected credit losses		-			31,752			-			31,752
Others		14,911			26,289			-			41,200
TOTAL OTHER INCOME		38,694			163,153			-			201,847
OPERATING EXPENSES
Sales and marketing		(31,105	)		(120,442	)		(2,324	)		(153,871	)
Research and development		(11,475	)		-			-			(11,475	)
General and administrative		(38,275	)		(130,421	)		(147,098	)		(315,794	)
Fair value loss on investments in equity securities		-			(44,297	)		-			(44,297	)
Provision for expected credit losses		-			(120,469	)		-			(120,469	)
TOTAL OPERATING EXPENSES		(80,855	)		(415,629	)		(149,422	)		(645,906	)
(LOSS)/PROFIT FROM OPERATIONS		(41,248	)		111,642			(149,422	)		(79,028	)
FINANCE COSTS		(1,950	)		(2,687	)		(24	)		(4,661	)
(LOSS)/PROFIT BEFORE TAX		(43,198	)		108,955			(149,446	)		(83,689	)
Tax expense		-			(20,068	)		-			(20,068	)
NET (LOSS)/PROFIT ATTRIBUTABLE TO COMMON SHAREHOLDERS	$	(43,198	)	$	88,887		$	(149,446	)	$	(103,757	)

	Provision for genomic screening services		Trading of industrial chemicals		Investment holding		Total
	As of March 31, 2025
Segment assets	$	2,557,978	$	6,108,859	$	813,102	$	9,479,939
Included in the measure of segment assets are:
Addition to non-current assets other than financial instruments and deferred tax assets		-		9,052		-		9,052

	As of December 31, 2024
Segment assets	$	2,652,754	$	6,788,302	$	992,792	$	10,433,848
Included in the measure of segment assets are:
Addition to non-current assets other than financial instruments and deferred tax assets		150,881		221,844		-		372,725