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CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME(LOSS) (Unaudited) - USD ($)
3 Months Ended
Mar. 31, 2025
Mar. 31, 2024
CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME(LOSS) (Unaudited)    
REVENUE (including $16,070 and $34,086 of revenue from related parties for the period ended March 31, 2025 and 2024 respectively) $ 2,137,075 $ 2,381,851
COST OF REVENUE (including $nil and $77,214 of cost of revenue from related parties for the periods ended March 31, 2025 and 2024, respectively) (1,793,582) (2,016,820)
GROSS PROFIT 343,493 365,031
OTHER INCOME    
Dividend income 8,934 8,946
Interest income 23,568 28,983
Fair value gain on investments in equity securities 4,514 84,785
Gain on disposal of investments in equity securities 0 6,181
Reversal of expected credit losses 25,153 31,752
Others 29,251 41,200
TOTAL OTHER INCOME 91,420 201,847
OPERATING EXPENSES    
Sales and marketing (540,695) (153,871)
Research and development (12,139) (11,475)
General and administrative (including $1,044 and $nil of rental expenses to related party for the periods ended March 31, 2025 and 2024, respectively) (391,876) (315,794)
Fair value loss on investments in equity securities (68,497) (44,297)
Provision for expected credit losses (40,124) (120,469)
TOTAL OPERATING EXPENSES (1,053,331) (645,906)
LOSS FROM OPERATIONS (618,418) (79,028)
FINANCE COSTS (4,909) (4,661)
LOSS BEFORE TAX (623,327) (83,689)
Tax expense 0 (20,068)
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS (623,327) (103,757)
Other comprehensive income/(loss)    
Foreign currency translation gain/(loss) 72,159 (209,908)
COMPREHENSIVE LOSS $ (551,168) $ (313,665)
Earnings per share - Basic and diluted $ (0.035) $ (0.006)
Weighted average number of common stocks outstanding, Basic and Diluted 17,967,663 17,667,663