SEGMENTED INFORMATION (Tables)

6 Months Ended

Jun. 30, 2025

SEGMENTED INFORMATION

Schedule of Segmented Revenue and Net Profit/(Loss)

	Provision for genomic screening services			Trading of industrial chemicals			Investment holding			Total
	Three month period ended June 30, 2025
REVENUE	$	3,466		$	2,256,787		$	-		$	2,260,253
COST OF REVENUE		(2,725	)		(1,889,506	)		-			(1,892,231	)
GROSS PROFIT		741			367,281			-			368,022
OTHER INCOME
Dividend income		-			8,626			-			8,626
Interest income		25,092			4,676			-			29,768
Fair value gain on investments in equity securities		-			23,742			-			23,742
Reversal of expected credit losses		-			69,759			-			69,759
Others		3,477			74,089			-			77,566
TOTAL OTHER INCOME		28,569			180,892			-			209,461
OPERATING EXPENSES
Sales and marketing		(28,424	)		(559,541	)		(20,462	)		(608,427	)
Research and development		(12,557	)		-			-			(12,557	)
General and administrative		(149,164	)		(161,591	)		(206,035	)		(516,790	)
Fair value loss on investments in equity securities		-			(51,002	)		-			(51,002	)
TOTAL OPERATING EXPENSES		(190,145	)		(772,134	)		(226,497	)		(1,188,776	)
LOSS FROM OPERATIONS		(160,835	)		(223,961	)		(226,497	)		(611,293	)
FINANCE COSTS		(3,273	)		(1,599	)		(7	)		(4,879	)
LOSS BEFORE TAX		(164,108	)		(225,560	)		(226,504	)		(616,172	)
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS	$	(164,108	)	$	(225,560	)		(226,504	)	$	(616,172	)

	Provision for genomic screening services			Trading of industrial chemicals			Investment holding			Total
	Three month period ended June 30, 2024
REVENUE	$	5,496		$	1,969,068		$	-		$	1,974,564
COST OF REVENUE		(2,353	)		(1,683,491	)		-			(1,685,844	)
GROSS PROFIT		3,143			285,577			-			288,720
OTHER INCOME
Dividend income		-			11,881			-			11,881
Interest income		37,154			12,585			-			49,739
Fair value gain on investments in equity securities		-			88,532			-			88,532
Gain on disposal of investments in equity securities		-			8,117			-			8,117
Reversal of expected credit losses		-			552,663			-			552,663
Others		210			18,963			-			19,173
TOTAL OTHER INCOME		37,364			692,741			-			730,105
OPERATING EXPENSES
Sales and marketing		(23,011	)		(103,257	)		(10,226	)		(136,494	)
Research and development		(8,198	)		-			-			(8,198	)
General and administrative		(73,154	)		(121,741	)		(363,934	)		(558,829	)
Fair value loss on investments in equity securities		-			(56,136	)		-			(56,136	)
OPERATING EXPENSES		(104,363	)		(281,134	)		(374,160	)		(759,657	)
(LOSS)/PROFIT FROM OPERATIONS		(63,856	)		697,184			(374,160	)		259,168
FINANCE COSTS		(2,646	)		(1,746	)		(88	)		(4,480	)
(LOSS)/PROFIT BEFORE TAX		(66,502	)		695,438			(374,248	)		254,688
Tax expense		-			(55,584	)		-			(55,584	)
NET (LOSS)/PROFIT ATTRIBUTABLE TO COMMON SHAREHOLDERS	$	(66,502	)	$	639,854		$	(374,248	)	$	199,104

	Provision for genomic screening services			Trading of industrial chemicals			Investment holding			Total
	Six month period ended June 2025
REVENUE	$	6,534		$	4,390,794		$	-		$	4,397,328
COST OF REVENUE		(4,131	)		(3,681,682	)		-			(3,685,813	)
GROSS PROFIT		2,403			709,112			-			711,515
OTHER INCOME
Dividend income		-			17,560			-			17,560
Interest income		45,094			8,242			-			53,336
Fair value gain on investments in equity securities		-			28,256			-			28,256
Reversal of expected credit losses		-			94,912			-			94,912
Others		7,370			99,447			-			106,817
TOTAL OTHER INCOME		52,464			248,417			-			300,881
OPERATING EXPENSES
Sales and marketing		(56,064	)		(1,068,531	)		(24,527	)		(1,149,122	)
Research and development		(24,696	)		-			-			(24,696	)
General and administrative		(205,170	)		286,724	)		(416,772	)		(908,666	)
Fair value loss on investments in equity securities		-			(119,499	)		-			(119,499	)
Provision for expected credit losses		-			(40,124	)		-			(40,124	)
TOTAL OPERATING EXPENSES		(285,930	)		(1,514,878	)		(441,299	)		(2,242,107	)
LOSS FROM OPERATIONS		(231,063	)		(557,349	)		(441,299	)		(1,229,711	)
FINANCE COSTS		(6,637	)		(3,101	)		(50	)		(9,788	)
LOSS BEFORE TAX		(237,700	)		(560,450	)		(441,349	)		(1,239,499	)
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS	$	(237,700	)	$	(560,450	)	$	(441,349	)	$	(1,239,499	)

	Provision for genomic screening services			Trading of industrial chemicals			Investment holding			Total
	Six month period ended June 2024
REVENUE	$	8,661		$	4,347,754		$	-		$	4,356,415
COST OF REVENUE		(4,605	)		(3,698,059	)		-			(3,702,664	)
GROSS PROFIT		4,056			649,695			-			653,751
OTHER INCOME
Dividend income		-			20,827			-			20,827
Interest income		60,937			17,785			-			78,722
Fair value gain on investments in equity securities		-			173,317			-			173,317
Gain on disposal of investments in equity securities		-			14,298			-			14,298
Reversal of expected credit losses		-			584,415			-			584,415
Others		15,121			45,252			-			60,373
TOTAL OTHER INCOME		76,058			855,894			-			931,952
OPERATING EXPENSES
Sales and marketing		(54,116	)		(223,699	)		(12,550	)		(290,365	)
Research and development		(19,673	)		-			-			(19,673	)
General and administrative		(111,429	)		(252,162	)		(511,032	)		(874,623	)
Fair value loss on investments in equity securities		-			(100,433	)		-			(100,433	)
Provision for expected credit losses		-			(120,469	)		-			(120,469	)
OPERATING EXPENSES		(185,218	)		(696,763	)		(523,582	)		(1,405,563	)
(LOSS)/PROFIT FROM OPERATIONS		(105,104	)		808,826			(523,582	)		180,140
FINANCE COSTS		(4,596	)		(4,433	)		(112	)		(9,141	)
(LOSS)/PROFIT BEFORE TAX		(109,700	)		804,393			(523,694	)		170,999
Tax expense		-			(75,652	)		-			(75,652	)
NET (LOSS)/PROFIT ATTRIBUTABLE TO COMMON SHAREHOLDERS	$	(109,700	)	$	728,741		$	(523,694	)	$	95,347

	Provision for genomic screening services		Trading of industrial chemicals		Investment holding		Total
	As of June 30, 2025
Segment assets	$	2,502,665	$	6,320,015	$	598,525	$	9,421,205
Included in the measure of segment assets are:
Addition to non-current assets other than financial instruments and deferred tax assets		-		30,511		-		30,511

	Provision for genomic screening services		Trading of industrial chemicals		Investment holding		Total
	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