OPERATING LEASE RIGHT OF USE ASSET AND LEASE LIABILITIES (Tables)

6 Months Ended

Jun. 30, 2025

OPERATING LEASE RIGHT OF USE ASSET AND LEASE LIABILITIES

Schedule of operating lease right of use assets

	As of
	June 30,			December 31,
	2025			2024
Balance as of beginning of the period/year	$	215,243		$	141,544
Add: Addition of right of use assets (1)		-			145,736
Less: amortization (2)		(27,312	)		(48,983	)
Less: lease termination (3)		-			(25,093	)
Foreign translation differences		12,353			2,039
Balance as of end of the period/year	$	200,284		$	215,243

Schedule of the operating lease liability

	As of
	June 30,			December 31,
	2025			2024
Balance as of beginning of the period/year	$	210,557		$	133,395
Add: addition of lease liabilities (1)		-			145,736
Less: gross repayment		(32,176	)		(56,598	)
Add: imputed interest (4)		6,620			11,795
Less: lease termination (3)		-			(25,679	)
Foreign translation differences		12,155			1,908
Balance as of end of the year		197,156			210,557
Less: lease liability current portion		(55,809	)		(50,816	)
Lease liability non-current portion	$	141,347		$	159,741

Schedule of the maturities of the operating lease liabilities

	As of
	June 30,			December 31,
	2025			2024
Years ending June 30 and December 31:
2025		-			62,939
2026		66,869			62,311
2027		62,198			55,403
2028		58,862			45,166
2029		32,205			12,848
2030					-
Total undiscounted cash flows		220,134			238,667
Less: Interest imputed on lease liabilities		(22,978	)		(28,110	)
Present value of lease liabilities	$	197,156		$	210,557

Schedule of other information related to operating lease

	As of
	June 30,			December 31,
	2025			2024
Supplemental Cash Flow Disclosures:
Cash paid for amounts included in the measurement of lease liabilities:
Lease payment – operating leases	$	(32,176	)	$	(56,598	)
Operating lease liabilities obtained in exchange for operating lease assets		-			145,736
Other information:
Weighted average remaining lease term for operating lease (years)		3.92			4.42
Weighted average discount rate for operating lease		6.65	%		6.65	%