INCOME TAX (Tables)

3 Months Ended

Mar. 31, 2026

INCOME TAX

Schedule of loss from operation before income tax

	For the			For the
	three months ended			three months ended
	March 31,			March 31,
	2026			2025
Tax jurisdiction from:	$			$
- Local		181,214			(77,045	)
- Foreign, representing:
China		92,578			(501	)
Hong Kong		(209,998	)		-
Income (Loss) before income taxes	$	63,794		$	(77,546	)

Schedule of reconciliation between expected income taxes and the income tax net expense

	For the			For the
	three months ended			three months ended
	March 31, 2026			March 31, 2025
	Total			Total
Net income (loss) before income tax	$	(3,253,813	)	$	(486,397	)
Statutory tax Rate		21	%		21	%
Tax (benefit) expense at the statutory tax rate		(687,998	)		(102,163	)
Tax effect of
Stock-based compensation		696,697			85,859
Changes in valuation allowance		(8,700	)		16,304
Income tax expense (benefit) per book	$	-		$	-

Schedule of deferred tax asset and reconciliation of income taxes computed at the statutory rate

	March 31,			March 31,			March 31,			December 31,			December 31,			December 31,
	2026			2026			2026			2025			2025			2025
	USA			China/HK			Total			USA			China/HK			Total
Net operating loss carryforward	$	736,101		$	151,116		$	887,217		$	554,887		$	33,696		$	588,583
Statutory tax rate		21	%		25	%		21	%		21	%		25	%		21	%
Deferred tax asset		154,581			37,779			186,316			116,526			8,424			123,602
Less: Valuation allowance		(154,581	)		(37,779	)		(186,316	)		(116,526	)		(8,424	)		(123,602	)
Net deferred asset	$	-		$	-		$	-		$	-		$	-		$	-