RELATED PARTY BALANCES AND TRANSACTIONS (Tables)

12 Months Ended

Dec. 31, 2023

Related Party Transactions [Abstract]

Schedule of related party transactions

	December 31, 2023		December 31, 2022
	$		$
Mountain Share Transfer, LLC (1)		39,341		39,341

Sales

The balance of sales with a related party was as following:

	Related Party Categories		December 31, 2023		December 31, 2022
			$		$
Grand Smooth Corporation Limited (2)		Same director		12,498		993,918
Total				12,498		993,918

The sales prices and payment terms to related parties were not significantly different from those of sales to third parties. For other related party transactions, price and terms were determined in accordance with mutual agreements

Note:

(1)	Mountain Share Transfer, LLC is company 100% controlled by Erik S. Nelson, the corporate secretary and director of the Company. The balances represented the amount paid on behalf of the Company for its daily operation purpose.
(2)	Grand Smooth Corporation Limited chairman is Mr. Yin-Chieh Cheng (“Mr. Cheng”) same with Company. Grand Smooth Corporation Limited will purchase goods from Company and re-sell it. All the terms were not significantly different from those of sales to third parties.