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Amendment No. 1 ASIAFIN HOLDINGS CORP. NV 37-1950147 Suite 30.02, 30th Floor Menara KH (Promet) Jalan Sultan Ismail 50250 Kuala Lumpur +60 3 2148 7170 Kai Cheong Wong Suite 30.02, 30th Floor Menara KH (Promet) Jalan Sultan Ismail 50250 Kuala Lumpur MY +60 3 2148 7170 Non-accelerated Filer true true false

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<p id="xdx_802_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_zegzgjHo12Pg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify">1. ORGANIZATION AND BUSINESS BACKGROUND <p id="xdx_892_eus-gaap--ScheduleOfSubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipDescriptionTextBlock_zwe2Yr1cDDV" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify">AsiaFIN Holdings Corp. (“the Company”) was incorporated under the jurisdiction of Nevada on June 14, 2019. The Company, through its wholly owned subsidiaries, provides information technology services. Details of the Company’s subsidiaries and associate: SCHEDULE OF SUBSIDIARIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">No.</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Subsidiary Company Name</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Domicile and Date of Incorporation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Particulars of Issued Capital</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Principal Activities</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 5%; text-align: center">1</td><td style="width: 2%"> </td> <td style="width: 22%; text-align: center">AsiaFIN Holdings Corp.</td><td style="width: 2%"> </td> <td style="width: 22%; text-align: center"><span id="xdx_90D_ecustom--DescriptionOfAcquiredEntity_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AsiaFINHoldingsCorpLabuanMember_zdSmLY0svO35" title="Place and date of incorporation">Labuan on July 15, 2019</td><td style="width: 2%"> </td> <td style="width: 18%; text-align: center"><span id="xdx_905_eus-gaap--CommonStockSharesIssued_iI_c20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AsiaFINHoldingsCorpLabuanMember_zxGHE7djADV1" title="Particulars of Issued Capital">1 share of common stock</td><td style="width: 2%"> </td> <td style="width: 25%; text-align: center"><span id="xdx_907_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AsiaFINHoldingsCorpLabuanMember_zmVzUXMzT4Wc" title="Principal activities">Investment holding company</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">2</td><td> </td> <td style="text-align: center">AsiaFIN Holdings Limited</td><td> </td> <td id="xdx_98D_ecustom--DescriptionOfAcquiredEntity_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AsiaFINHoldingsLimitedHongKongMember_zeVj5MuRipXl" style="text-align: center" title="Place/date of incorporation">Hong Kong on July 5, 2019</td><td> </td> <td style="text-align: center"><span id="xdx_90F_eus-gaap--CommonStockSharesIssued_iI_c20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AsiaFINHoldingsLimitedHongKongMember_zxeQP2UPEHT" title="Particulars of Issued Capital">1 share of common stock</td><td> </td> <td id="xdx_987_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AsiaFINHoldingsLimitedHongKongMember_zDsgjQWO1Ma8" style="text-align: center" title="Principal activities">Investment holding company</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">3</td><td> </td> <td style="text-align: center">StarFIN Holdings Limited</td><td> </td> <td id="xdx_98D_ecustom--DescriptionOfAcquiredEntity_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--StarFINHoldingsLimitedMember_zwHWUPx7A8ga" style="text-align: center" title="Place/date of incorporation">British Virgin Islands on August 19, 2021</td><td> </td> <td style="text-align: center"><span id="xdx_90A_eus-gaap--CommonStockSharesIssued_iI_pid_c20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--StarFINHoldingsLimitedMember_zFwjyysFphXi" title="Particulars of Issued Capital">10,000 shares of common stock</td><td> </td> <td id="xdx_98B_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--StarFINHoldingsLimitedMember_zSkv6ORhOT86" style="text-align: center" title="Principal activities">Investment holding company</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">4</td><td> </td> <td style="text-align: center">Insite MY Holdings Sdn Bhd (FKA StarFIN Asia Sdn Bhd)</td><td> </td> <td id="xdx_98F_ecustom--DescriptionOfAcquiredEntity_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--StarFINAsiaSdnBhdMember_zSSG3Wib4oEi" style="text-align: center" title="Place/date of incorporation">Malaysia on May 24, 2018</td><td> </td> <td style="text-align: center"><span id="xdx_900_eus-gaap--CommonStockSharesIssued_iI_pid_c20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--StarFINAsiaSdnBhdMember_z7UjIwnvcJpi" title="Particulars of Issued Capital">11,400,102 shares of common stock</td><td> </td> <td id="xdx_98E_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--StarFINAsiaSdnBhdMember_zcccU7vXFTh6" style="text-align: center" title="Principal activities">Investment holding company</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">5</td><td> </td> <td style="text-align: center">OrangeFIN Academy Sdn Bhd (FKA Insite MY.Com Sdn Bhd)</td><td> </td> <td id="xdx_98C_ecustom--DescriptionOfAcquiredEntity_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InsiteMYComSdnBhdMember_zA1yfigpesuh" style="text-align: center" title="Place/date of incorporation">Malaysia on February 2, 2000</td><td> </td> <td style="text-align: center"><span id="xdx_905_eus-gaap--CommonStockSharesIssued_iI_pid_c20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InsiteMYComSdnBhdMember_zabTWWvsw6ld" title="Particulars of Issued Capital">100,000 shares of common stock</td><td> </td> <td id="xdx_98A_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InsiteMYComSdnBhdMember_zt7ZJOyFiDz2" style="text-align: center" title="Principal activities">Provision of business system integration and management services</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> `</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">6</td><td> </td> <td style="text-align: center">Insite MY Systems Sdn Bhd</td><td> </td> <td id="xdx_98C_ecustom--DescriptionOfAcquiredEntity_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InsiteMYSystemsSdnBhdMember_zGHmaOYs1Oed" style="text-align: center" title="Place/date of incorporation">Malaysia on January 18, 2000</td><td> </td> <td style="text-align: center"><span id="xdx_907_eus-gaap--CommonStockSharesIssued_iI_pid_c20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InsiteMYSystemsSdnBhdMember_zrBIWbL9Gu9i" title="Particulars of Issued Capital">500,000 shares of common stock</td><td> </td> <td id="xdx_98B_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InsiteMYSystemsSdnBhdMember_z6NPLHfZHO6c" style="text-align: center" title="Principal activities">Provision of information technology services</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">7</td><td> </td> <td style="text-align: center">Insite MY Innovations Sdn Bhd</td><td> </td> <td id="xdx_981_ecustom--DescriptionOfAcquiredEntity_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InsiteMYInnovationsSdnBhdMember_z2BxTQCIw7qc" style="text-align: center" title="Place/date of incorporation">Malaysia on January 18, 2010</td><td> </td> <td style="text-align: center"><span id="xdx_900_eus-gaap--CommonStockSharesIssued_iI_pid_c20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InsiteMYInnovationsSdnBhdMember_zsAzHACogGV8" title="Particulars of Issued Capital">540,000 shares of common stock</td><td> </td> <td id="xdx_981_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InsiteMYInnovationsSdnBhdMember_zAjsZ33QVLh3" style="text-align: center" title="Principal activities">Provision of information technology services</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">8</td><td> </td> <td style="text-align: center">OrangeFIN Asia Sdn Bhd</td><td> </td> <td id="xdx_98A_ecustom--DescriptionOfAcquiredEntity_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangeFINAsiaSdnBhdMember_zNKY4iG8ln04" style="text-align: center" title="Place/date of incorporation">Malaysia on January 25, 2018</td><td> </td> <td style="text-align: center"><span id="xdx_90B_eus-gaap--CommonStockSharesIssued_iI_pid_c20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangeFINAsiaSdnBhdMember_zMe8zA7NNNX6" title="Particulars of Issued Capital">50,000 shares of common stock</td><td> </td> <td id="xdx_98D_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangeFINAsiaSdnBhdMember_ztGI4DBfQOqh" style="text-align: center" title="Principal activities">Provision of computer programming activities and services</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">9</td><td> </td> <td style="text-align: center">TellUS Report Sdn Bhd</td><td> </td> <td id="xdx_984_ecustom--DescriptionOfAcquiredEntity_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--TellUSReportSdnBhdMember_zuOAzoXJL4ud" style="text-align: center" title="Place/date of incorporation">Malaysia on September 22, 2023</td><td> </td> <td style="text-align: center"><span id="xdx_90B_eus-gaap--CommonStockSharesIssued_iI_pid_c20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--TellUSReportSdnBhdMember_zr7whDzx10w8" title="Particulars of Issued Capital">60 shares of common stock</td><td> </td> <td id="xdx_989_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--TellUSReportSdnBhdMember_z11ZrKuAtJ8e" style="text-align: center" title="Principal activities">Provision of information technology services</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">No.</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Associate Company Name</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Domicile and Date of Incorporation</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Particulars of Issued Capital</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Principal Activities</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 5%; text-align: center">1</td><td style="width: 2%"> </td> <td style="width: 22%; text-align: center">Murni StarFIN Sdn Bhd</td><td style="width: 2%"> </td> <td id="xdx_98B_ecustom--DescriptionOfAcquiredEntity_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MurniStarFINSdnBhdMember_zTLSGbhfdoP1" style="width: 22%; text-align: center" title="Place/date of incorporation">Malaysia on September 9, 2022</td><td style="width: 2%"> </td> <td style="width: 18%; text-align: center"><span id="xdx_90E_eus-gaap--CommonStockSharesIssued_iI_pid_c20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MurniStarFINSdnBhdMember_zDZY5en2xME3" title="Particulars of Issued Capital">100,000 shares of common stock</td><td style="width: 2%"> </td> <td id="xdx_980_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MurniStarFINSdnBhdMember_zkx9aVwkOT77" style="width: 25%; text-align: center" title="Principal activities">Provision of information technology services</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">2</td><td> </td> <td style="text-align: center">KSP AsiaFIN Co., Ltd. (FKA KSP StarFIN Co., Ltd.)</td><td> </td> <td id="xdx_988_ecustom--DescriptionOfAcquiredEntity_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KSPAsiaFINcoLtdMember_zHXzXaOvq8r2" style="text-align: center" title="Place/date of incorporation">Thailand on August 11, 2023</td><td> </td> <td style="text-align: center"><span id="xdx_90B_eus-gaap--CommonStockSharesIssued_iI_pid_c20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KSPAsiaFINcoLtdMember_z8I9y9Ds7sU1" title="Particulars of Issued Capital">50,000 shares of common stock</td><td> </td> <td id="xdx_982_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KSPAsiaFINcoLtdMember_z1Ptkjs0cOjk" style="text-align: center" title="Principal activities">Provision of information technology services</td></tr> </table> Mr. Wong Kai Cheong is the common director of all of aforementioned companies.

<p id="xdx_892_eus-gaap--ScheduleOfSubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipDescriptionTextBlock_zwe2Yr1cDDV" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify">AsiaFIN Holdings Corp. (“the Company”) was incorporated under the jurisdiction of Nevada on June 14, 2019. The Company, through its wholly owned subsidiaries, provides information technology services. Details of the Company’s subsidiaries and associate: SCHEDULE OF SUBSIDIARIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">No.</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Subsidiary Company Name</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Domicile and Date of Incorporation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Particulars of Issued Capital</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Principal Activities</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 5%; text-align: center">1</td><td style="width: 2%"> </td> <td style="width: 22%; text-align: center">AsiaFIN Holdings Corp.</td><td style="width: 2%"> </td> <td style="width: 22%; text-align: center"><span id="xdx_90D_ecustom--DescriptionOfAcquiredEntity_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AsiaFINHoldingsCorpLabuanMember_zdSmLY0svO35" title="Place and date of incorporation">Labuan on July 15, 2019</td><td style="width: 2%"> </td> <td style="width: 18%; text-align: center"><span id="xdx_905_eus-gaap--CommonStockSharesIssued_iI_c20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AsiaFINHoldingsCorpLabuanMember_zxGHE7djADV1" title="Particulars of Issued Capital">1 share of common stock</td><td style="width: 2%"> </td> <td style="width: 25%; text-align: center"><span id="xdx_907_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AsiaFINHoldingsCorpLabuanMember_zmVzUXMzT4Wc" title="Principal activities">Investment holding company</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">2</td><td> </td> <td style="text-align: center">AsiaFIN Holdings Limited</td><td> </td> <td id="xdx_98D_ecustom--DescriptionOfAcquiredEntity_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AsiaFINHoldingsLimitedHongKongMember_zeVj5MuRipXl" style="text-align: center" title="Place/date of incorporation">Hong Kong on July 5, 2019</td><td> </td> <td style="text-align: center"><span id="xdx_90F_eus-gaap--CommonStockSharesIssued_iI_c20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AsiaFINHoldingsLimitedHongKongMember_zxeQP2UPEHT" title="Particulars of Issued Capital">1 share of common stock</td><td> </td> <td id="xdx_987_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AsiaFINHoldingsLimitedHongKongMember_zDsgjQWO1Ma8" style="text-align: center" title="Principal activities">Investment holding company</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">3</td><td> </td> <td style="text-align: center">StarFIN Holdings Limited</td><td> </td> <td id="xdx_98D_ecustom--DescriptionOfAcquiredEntity_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--StarFINHoldingsLimitedMember_zwHWUPx7A8ga" style="text-align: center" title="Place/date of incorporation">British Virgin Islands on August 19, 2021</td><td> </td> <td style="text-align: center"><span id="xdx_90A_eus-gaap--CommonStockSharesIssued_iI_pid_c20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--StarFINHoldingsLimitedMember_zFwjyysFphXi" title="Particulars of Issued Capital">10,000 shares of common stock</td><td> </td> <td id="xdx_98B_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--StarFINHoldingsLimitedMember_zSkv6ORhOT86" style="text-align: center" title="Principal activities">Investment holding company</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">4</td><td> </td> <td style="text-align: center">Insite MY Holdings Sdn Bhd (FKA StarFIN Asia Sdn Bhd)</td><td> </td> <td id="xdx_98F_ecustom--DescriptionOfAcquiredEntity_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--StarFINAsiaSdnBhdMember_zSSG3Wib4oEi" style="text-align: center" title="Place/date of incorporation">Malaysia on May 24, 2018</td><td> </td> <td style="text-align: center"><span id="xdx_900_eus-gaap--CommonStockSharesIssued_iI_pid_c20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--StarFINAsiaSdnBhdMember_z7UjIwnvcJpi" title="Particulars of Issued Capital">11,400,102 shares of common stock</td><td> </td> <td id="xdx_98E_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--StarFINAsiaSdnBhdMember_zcccU7vXFTh6" style="text-align: center" title="Principal activities">Investment holding company</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">5</td><td> </td> <td style="text-align: center">OrangeFIN Academy Sdn Bhd (FKA Insite MY.Com Sdn Bhd)</td><td> </td> <td id="xdx_98C_ecustom--DescriptionOfAcquiredEntity_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InsiteMYComSdnBhdMember_zA1yfigpesuh" style="text-align: center" title="Place/date of incorporation">Malaysia on February 2, 2000</td><td> </td> <td style="text-align: center"><span id="xdx_905_eus-gaap--CommonStockSharesIssued_iI_pid_c20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InsiteMYComSdnBhdMember_zabTWWvsw6ld" title="Particulars of Issued Capital">100,000 shares of common stock</td><td> </td> <td id="xdx_98A_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InsiteMYComSdnBhdMember_zt7ZJOyFiDz2" style="text-align: center" title="Principal activities">Provision of business system integration and management services</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> `</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">6</td><td> </td> <td style="text-align: center">Insite MY Systems Sdn Bhd</td><td> </td> <td id="xdx_98C_ecustom--DescriptionOfAcquiredEntity_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InsiteMYSystemsSdnBhdMember_zGHmaOYs1Oed" style="text-align: center" title="Place/date of incorporation">Malaysia on January 18, 2000</td><td> </td> <td style="text-align: center"><span id="xdx_907_eus-gaap--CommonStockSharesIssued_iI_pid_c20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InsiteMYSystemsSdnBhdMember_zrBIWbL9Gu9i" title="Particulars of Issued Capital">500,000 shares of common stock</td><td> </td> <td id="xdx_98B_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InsiteMYSystemsSdnBhdMember_z6NPLHfZHO6c" style="text-align: center" title="Principal activities">Provision of information technology services</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">7</td><td> </td> <td style="text-align: center">Insite MY Innovations Sdn Bhd</td><td> </td> <td id="xdx_981_ecustom--DescriptionOfAcquiredEntity_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InsiteMYInnovationsSdnBhdMember_z2BxTQCIw7qc" style="text-align: center" title="Place/date of incorporation">Malaysia on January 18, 2010</td><td> </td> <td style="text-align: center"><span id="xdx_900_eus-gaap--CommonStockSharesIssued_iI_pid_c20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InsiteMYInnovationsSdnBhdMember_zsAzHACogGV8" title="Particulars of Issued Capital">540,000 shares of common stock</td><td> </td> <td id="xdx_981_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InsiteMYInnovationsSdnBhdMember_zAjsZ33QVLh3" style="text-align: center" title="Principal activities">Provision of information technology services</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">8</td><td> </td> <td style="text-align: center">OrangeFIN Asia Sdn Bhd</td><td> </td> <td id="xdx_98A_ecustom--DescriptionOfAcquiredEntity_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangeFINAsiaSdnBhdMember_zNKY4iG8ln04" style="text-align: center" title="Place/date of incorporation">Malaysia on January 25, 2018</td><td> </td> <td style="text-align: center"><span id="xdx_90B_eus-gaap--CommonStockSharesIssued_iI_pid_c20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangeFINAsiaSdnBhdMember_zMe8zA7NNNX6" title="Particulars of Issued Capital">50,000 shares of common stock</td><td> </td> <td id="xdx_98D_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangeFINAsiaSdnBhdMember_ztGI4DBfQOqh" style="text-align: center" title="Principal activities">Provision of computer programming activities and services</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">9</td><td> </td> <td style="text-align: center">TellUS Report Sdn Bhd</td><td> </td> <td id="xdx_984_ecustom--DescriptionOfAcquiredEntity_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--TellUSReportSdnBhdMember_zuOAzoXJL4ud" style="text-align: center" title="Place/date of incorporation">Malaysia on September 22, 2023</td><td> </td> <td style="text-align: center"><span id="xdx_90B_eus-gaap--CommonStockSharesIssued_iI_pid_c20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--TellUSReportSdnBhdMember_zr7whDzx10w8" title="Particulars of Issued Capital">60 shares of common stock</td><td> </td> <td id="xdx_989_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--TellUSReportSdnBhdMember_z11ZrKuAtJ8e" style="text-align: center" title="Principal activities">Provision of information technology services</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">No.</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Associate Company Name</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Domicile and Date of Incorporation</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Particulars of Issued Capital</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Principal Activities</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 5%; text-align: center">1</td><td style="width: 2%"> </td> <td style="width: 22%; text-align: center">Murni StarFIN Sdn Bhd</td><td style="width: 2%"> </td> <td id="xdx_98B_ecustom--DescriptionOfAcquiredEntity_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MurniStarFINSdnBhdMember_zTLSGbhfdoP1" style="width: 22%; text-align: center" title="Place/date of incorporation">Malaysia on September 9, 2022</td><td style="width: 2%"> </td> <td style="width: 18%; text-align: center"><span id="xdx_90E_eus-gaap--CommonStockSharesIssued_iI_pid_c20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MurniStarFINSdnBhdMember_zDZY5en2xME3" title="Particulars of Issued Capital">100,000 shares of common stock</td><td style="width: 2%"> </td> <td id="xdx_980_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MurniStarFINSdnBhdMember_zkx9aVwkOT77" style="width: 25%; text-align: center" title="Principal activities">Provision of information technology services</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">2</td><td> </td> <td style="text-align: center">KSP AsiaFIN Co., Ltd. (FKA KSP StarFIN Co., Ltd.)</td><td> </td> <td id="xdx_988_ecustom--DescriptionOfAcquiredEntity_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KSPAsiaFINcoLtdMember_zHXzXaOvq8r2" style="text-align: center" title="Place/date of incorporation">Thailand on August 11, 2023</td><td> </td> <td style="text-align: center"><span id="xdx_90B_eus-gaap--CommonStockSharesIssued_iI_pid_c20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KSPAsiaFINcoLtdMember_z8I9y9Ds7sU1" title="Particulars of Issued Capital">50,000 shares of common stock</td><td> </td> <td id="xdx_982_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20250930__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KSPAsiaFINcoLtdMember_z1Ptkjs0cOjk" style="text-align: center" title="Principal activities">Provision of information technology services</td></tr> </table>

Labuan on July 15, 2019

Investment holding company

Hong Kong on July 5, 2019

Investment holding company

British Virgin Islands on August 19, 2021

10000

Investment holding company

Malaysia on May 24, 2018

11400102

Investment holding company

Malaysia on February 2, 2000

100000

Provision of business system integration and management services

Malaysia on January 18, 2000

500000

Provision of information technology services

Malaysia on January 18, 2010

540000

Provision of information technology services

Malaysia on January 25, 2018

50000

Provision of computer programming activities and services

Malaysia on September 22, 2023

Provision of information technology services

Malaysia on September 9, 2022

100000

Provision of information technology services

Thailand on August 11, 2023

50000

Provision of information technology services

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation These accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”). The accompanying financial statements include the accounts of the Company and its subsidiaries and associates. Intercompany transactions and balances were eliminated in consolidation. The Company has adopted December 31 as its fiscal year end. The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries and majority-owned subsidiaries which the Company controls and entities for which the Company is the primary beneficiary. For those consolidated subsidiaries where the Company’s ownership is less than 100%, the outside shareholders’ interests are shown as non-controlling interests in equity. Acquired businesses are included in the consolidated financial statements from the date on which control is transferred to the Company. Subsidiaries are deconsolidated from the date that control ceases. All inter-company accounts and transactions have been eliminated in consolidation. Below is the organization chart of the Group. <img alt="" src="chart1_001.jpg"/> Going concern Acquisition Agreement The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying financial statements, for the nine months ended September 30, 2025, the Company incurred a net loss of $300,123 and negative operating cash flow of $411,230. As of September 30, 2025, the Company has accumulated deficit of $8,339,723. These factors raise substantial doubt about the Company’s ability to continue as a going concern within one year of the date that the financial statements are issued. The Company currently generates insufficient revenue and negative cash flows from operations to fund its operating cost. The Company’s ability to continue as a going concern is dependent upon improving its profitability and the continuing financial support from its major shareholders. Management believes the existing shareholders or external financing will provide the additional cash to meet the Company’s obligations as they become due. No assurance can be given that any future financing, if needed, will be available. These and other factors raise substantial doubt about the Company’s ability to continue as a going concern. These financial statements do not include any adjustments to reflect the possible future effects on the recoverability in profitability that may result in the Company not being able to continue as a going concern. Use of Estimates In preparing these financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheets and revenues and expenses during the years reported. Actual results may differ from these estimates. Cash and Cash Equivalents The Company considers short-term, highly liquid investments with an original maturity of 90 days or less to be cash equivalents. Our deposit in Malaysia banks are secured by Perbadanan Insurans Deposit Malaysia, compensating up to a limit of Malaysia Ringgit MYR250,000 per deposit per member bank, which is equivalent to $59,439, if any of our bank fail. Property, Plant and Equipment <p id="xdx_895_ecustom--ScheduleOfPropertyPlantAndEquipmentAssetsCategoriesDepriciationPeriodsTableTextBlock_ziWF0K1E2T65" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify">Property, plant and equipment are stated at cost, with depreciation and amortization provided using the straight-line method over the following periods: SCHEDULE OF PLANT AND EQUIPMENT DEPRECIATION PERIODS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; width: 49%; font-weight: bold; text-align: center">Asset Categories</td><td style="width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 49%; font-weight: bold; text-align: center">Depreciation Periods</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">Renovation</td><td> </td> <td style="text-align: center"><span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration_iI_dxL_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RenovationMember_zfHNabwyTTgd" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2025%23UsefulLifeTermOfLeaseMember">over the remaining lease period</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">Computer Systems</td><td> </td> <td style="text-align: center"><span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember__srt--RangeAxis__srt--MinimumMember_zYhoBvGNYktk" title="Property, Plant and Equipment, Useful Life">4 to <span id="xdx_905_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember__srt--RangeAxis__srt--MaximumMember_zkII1uTxT53g" title="Property, Plant and Equipment, Useful Life">5 years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">Furniture and Fittings</td><td> </td> <td style="text-align: center"><span id="xdx_905_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_z6txl7eQSFu3" title="Property, Plant and Equipment, Useful Life">10 years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">Electrical Fittings</td><td> </td> <td style="text-align: center"><span id="xdx_90F_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ElectricalFittingsMember_zTuLZ7LPJUbc" title="Property, Plant and Equipment, Useful Life">10 years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">Handphone</td><td> </td> <td style="text-align: center"><span id="xdx_901_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--HandphoneMember_zSZj18JtczRb" title="Property, Plant and Equipment, Useful Life">5 years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">Office Equipment</td><td> </td> <td style="text-align: center"><span id="xdx_904_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zlitNIln9IC8" title="Property, Plant and Equipment, Useful Life">10 years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">Motor Vehicle</td><td> </td> <td style="text-align: center"><span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--MotorVehicleMember_zA0SXNFYpQgj" title="Property, Plant and Equipment, Useful Life">5 years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">Property</td><td> </td> <td style="text-align: center"><span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--PropertyMember_zEKQqUHyfYif" title="Property and Equipment, Depriciation Periods">50 years</td></tr> </table> Credit losses The Company estimates and records a provision for its expected credit losses related to its financial instruments, including its trade receivables. Management considers historical collection rates, the current financial status of the Company’s customers, macroeconomic factors, and other industry-specific factors when evaluating current expected credit losses. Forward-looking information is also considered in the evaluation of current expected credit losses. However, because of the short time to the expected receipt of accounts receivable, management believes that the carrying value, net of expected losses, approximates fair value and therefore, relies more on historical and current analysis of such financial instruments, including its trade receivables. Credit loss rate is determined by historical collection based on aging schedule, adjusted for current conditions using reasonable and supportable forecasts. Based on the aging categorization and the adjusted loss rate per category, an allowance for credit losses is calculated by multiplying the adjusted loss rate with the amortized cost in the respective age category. In July 2025, the FASB issued ASU 2025-05, Financial Instruments—Credit Losses (Topic 326), which introduces a practical expedient for measuring expected credit losses on trade receivables and contract assets. Under ASU 2025-05, an entity is required to disclose whether it has elected to use the practical expedient. An entity that makes the accounting policy election is required to disclose the date through which subsequent cash collections are evaluated. ASU 2025-05 is effective for fiscal years beginning after December 15, 2025, and interim periods within fiscal years beginning after December 15, 2026. Early adoption is permitted. The Company already adopted this ASU on its consolidated financial statements and related disclosure. The Company has elected practical expedient under ASU 2025-05 for the quarter ended September 30, 2025 which permits assuming that current conditions as of the balance sheet date will remain unchanged for the remaining life of the asset when estimating expected credit losses. Accordingly, the Company’s estimate of expected credit losses for current accounts receivables is based on the delinquency status of those uncollected balances as of September 30, 2025. The Company calculates the expected credit loss rate by applying the rate of change between the balances from the previous quarter and the uncollected balances in the current quarter on the historical loss rate. Investment in associate In accordance with ASC Topic 321, “Investments – Equity Securities”, the Company measures the investment in associate without a readily determinable fair value at its cost minus impairment, if any. The Company reassess at each reporting period whether the equity investment without a readily determinable fair value qualifies to be measured at fair value. The measurement of those securities at fair value shall be irrevocable. Any resulting gains or losses on the investment in associate for which that measurement is made shall be recorded in earnings at that time. At each reporting period, the Company makes a qualitative assessment on the investment in associate considering impairment indicators to evaluate whether the investment is impaired. If an equity security without a readily determinable fair value is impaired, the Company shall include an impairment loss in net income equal to the difference between the fair value of the investment and its carrying amount. Revenue recognition The Company through subsidiaries generate multiple streams of revenues based on different business model adopted by each subsidiary through provisions of services and recognized upon customer obtained control of promised services and recognized in an amount that reflects the consideration that the Company expects to receive in exchange for those services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The Company applies the following five-step model in order to determine this amount: (i) Identify contract with customer; (ii) Identify distinct performance obligations in contract, including promises if any; (iii) Measurement of the transaction price, including the constraint on variable consideration; (iv) Allocation of the transaction price to the performance obligations; and (v) Recognition of revenue when (or as) the Company satisfies each performance obligation. The Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606). Under Topic 606, the Company records revenue when persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable and collectability is probable. The Company records revenue from the delivery of the finalized information technology services such as business system integration and management services, computer programming activities and services to the customers. Cost of revenue Cost of revenue includes direct costs associated with provision of services such as development costs, purchases of third-party software, maintenance fees and consultation fees. Income tax expense Income taxes are determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC Topic 740”). Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company also adopted ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures”, which requires disaggregated information about the reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclosed in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. The Company conducts major businesses in Malaysia and is subject to tax in their own jurisdictions. As a result of its business activities, the Company will file separate tax returns that are subject to examination by the foreign tax authorities. Foreign currencies translation Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statement of operations and comprehensive income (loss). The functional currency of the Company is the United States Dollars (“US$” or “US dollars”) and the accompanying financial statements have been expressed in US dollars. In addition, the Company’s subsidiary maintains its books and record in Malaysia Ringgit (“MYR”), United States Dollars (“US$”), Hong Kong Dollars (“HK$”) and Thailand Baht (“THB”), which is the respective functional currency as being the primary currency of the economic environment in which the entity operates. In general, for consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not US dollars are translated into US dollars, in accordance with ASC Topic 830-30, “Translation of Financial Statement”, using the exchange rate on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation of financial statements of foreign subsidiary are recorded as a separate component of accumulated other comprehensive income. <p id="xdx_89F_eus-gaap--ScheduleOfDifferencesBetweenReportedAmountAndReportingCurrencyDenominatedAmountTableTextBlock_zWvvzqEzVLPe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify">Translation of amounts from the local currency of the Company into US$1 has been made at the following exchange rates for the respective periods: SCHEDULE OF FOREIGN EXCHANGE RATE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the nine months ended September 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Period-end MYR : US$1 exchange rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20250930__srt--StatementScenarioAxis__custom--PeriodEndMYRUSexchangeRateMember_zhQSBKdbbc4a" style="width: 16%; text-align: right" title="Exchange rate">4.21</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20240930__srt--StatementScenarioAxis__custom--PeriodEndMYRUSexchangeRateMember_z8Vf82d6hKa7" style="width: 16%; text-align: right" title="Exchange rate">4.13</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Period-average MYR : US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20250930__srt--StatementScenarioAxis__custom--PeriodAverageMYRUSexchangeRateMember_z1UPtiaLV3T5" style="text-align: right" title="Exchange rate">4.32</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20240930__srt--StatementScenarioAxis__custom--PeriodAverageMYRUSexchangeRateMember_zkmMwlT3c202" style="text-align: right" title="Exchange rate">4.60</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Period-end HK$ : US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20250930__srt--StatementScenarioAxis__custom--PeriodEndHKUSexchangeRateMember_zhjw8pcjQo9e" style="text-align: right" title="Exchange rate">7.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20240930__srt--StatementScenarioAxis__custom--PeriodEndHKUSexchangeRateMember_zXnKWUKpGgB6" style="text-align: right" title="Exchange rate">7.75</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Period-average HK$ : US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20250930__srt--StatementScenarioAxis__custom--PeriodAverageHKUSexchangeRateMember_zdwxIafG7RH2" style="text-align: right" title="Exchange rate">7.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20240930__srt--StatementScenarioAxis__custom--PeriodAverageHKUSexchangeRateMember_zJ7c1JNip844" style="text-align: right" title="Exchange rate">7.75</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Period-end THB : US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20250930__srt--StatementScenarioAxis__custom--PeriodEndTHBUSexchangeRateMember_zMiQeKFEaVXh" style="text-align: right" title="Exchange rate">32.47</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20240930__srt--StatementScenarioAxis__custom--PeriodEndTHBUSexchangeRateMember_zJEOdqkjTpA8" style="text-align: right" title="Exchange rate">32.34</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Period-average THB : US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20250930__srt--StatementScenarioAxis__custom--PeriodAverageTHBUSexchangeRateMember_zFQZ8jpwRsqj" style="text-align: right" title="Exchange rate">33.10</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20240930__srt--StatementScenarioAxis__custom--PeriodAverageTHBUSexchangeRateMember_zGDJGHlygPm" style="text-align: right" title="Exchange rate">35.59</td><td style="text-align: left"> </td></tr> </table> Related parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence. Fair value of financial instruments The carrying value of the Company’s financial instruments: cash and cash equivalents, trade receivable, deposits and other receivables, amount due to related parties, trade payables and other payables approximate at their fair values because of the short-term nature of these financial instruments. The Company also follows the guidance of the ASC Topic 820-10, “Fair Value Measurements and Disclosures” (“ASC 820-10”), with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows: Level 1 : Observable inputs such as quoted prices in active markets; Level 2 : Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and Level 3 : Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. As of September 30, 2025 and 2024, the Company did not have any non-financial assets and liabilities that are recognized or disclosed at fair value in the financial statements, at least annually, on a recurring basis, nor did the Company have any assets or liabilities measured at fair value on a non-recurring basis. Net Income/(Loss) per Share The Company calculates net income/(loss) per share in accordance with ASC Topic 260, “Earnings per Share.” Basic income/(loss) per share is computed by dividing the net income/(loss) by the weighted-average number of common shares outstanding during the period. Diluted income per share is computed similar to basic income/(loss) per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if the additional common shares were dilutive. Lease The Company offices for fixed periods pre-emptive extension options. The Company recognizes lease payments for its short-term lease on a straight-line basis over the lease term. Lease liability is initially and subsequently measured at the present value of the unpaid lease payments at the lease commencement date. The right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for lease payments made at or before the lease commencement date, plus any initial direct costs incurred less any lease incentives received. Costs associated with operating lease assets are recognized on a straight-line basis within operating expenses over the term of the lease. In determining the present value of the unpaid lease payments, ASC 842 requires a lessee to discount its unpaid lease payments using the interest rate implicit in the lease or, if that rate cannot be readily determined, its incremental borrowing rate. As most of the Company leases do not provide an implicit rate, the Company uses its incremental borrowing rate as the discount rate for the lease. The Company incremental borrowing rate is estimated to approximate the interest rate on a collateralized basis with similar terms and payments. Segment Reporting The Company follows the guidance of ASC 280, “Segment Reporting”, which establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organization structure as well as information about services categories, business segments and major customers in financial statements. For the nine months ended September 30, 2025, the Company has three reportable segments based on business unit, Fintech, RPA and Regtech businesses and two reportable segments based on country, Malaysia and Non-Malaysia. The Company also adopted ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures”, which expands annual and interim disclosure requirements for reportable segments, primarily through enhanced disclosures about significant segment expenses. Recently Issued Accounting Pronouncements In November 2024, the FASB issued ASU 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40), which requires enhanced disclosures of certain income statement expenses. In January 2025, the FASB issued ASU 2025-01 to clarify the effective date of ASU 2024-03. The standard is effective for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted, either prospectively or retrospectively. In July 2025, the FASB issued ASU 2025-05, Financial Instruments—Credit Losses (Topic 326), which introduces a practical expedient for measuring expected credit losses on trade receivables and contract assets. Under ASU 2025-05, an entity is required to disclose whether it has elected to use the practical expedient. An entity that makes the accounting policy election is required to disclose the date through which subsequent cash collections are evaluated. The Company already adopted this ASU on its consolidated financial statements and related disclosure. The Company has elected practical expedient under ASU 2025-05 for the quarter ended September 30, 2025 which permits assuming that current conditions as of the balance sheet date will remain unchanged for the remaining life of the asset when estimating expected credit losses. Accordingly, the Company’s estimate of expected credit losses for current accounts receivables is based on the delinquency status of those uncollected balances as of September 30, 2025. The Company calculates the expected credit loss rate by applying the rate of change between the balances from the previous quarter and the uncollected balances in the current quarter on the historical loss rate. The Company reviews new accounting standards as issued. Management has not identified any other new standards that it believes will have a significant impact on the Company’s financial statements.

Basis of Presentation These accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”). The accompanying financial statements include the accounts of the Company and its subsidiaries and associates. Intercompany transactions and balances were eliminated in consolidation. The Company has adopted December 31 as its fiscal year end. The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries and majority-owned subsidiaries which the Company controls and entities for which the Company is the primary beneficiary. For those consolidated subsidiaries where the Company’s ownership is less than 100%, the outside shareholders’ interests are shown as non-controlling interests in equity. Acquired businesses are included in the consolidated financial statements from the date on which control is transferred to the Company. Subsidiaries are deconsolidated from the date that control ceases. All inter-company accounts and transactions have been eliminated in consolidation. Below is the organization chart of the Group. <img alt="" src="chart1_001.jpg"/>

Going concern

Acquisition Agreement The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying financial statements, for the nine months ended September 30, 2025, the Company incurred a net loss of $300,123 and negative operating cash flow of $411,230. As of September 30, 2025, the Company has accumulated deficit of $8,339,723. These factors raise substantial doubt about the Company’s ability to continue as a going concern within one year of the date that the financial statements are issued. The Company currently generates insufficient revenue and negative cash flows from operations to fund its operating cost. The Company’s ability to continue as a going concern is dependent upon improving its profitability and the continuing financial support from its major shareholders. Management believes the existing shareholders or external financing will provide the additional cash to meet the Company’s obligations as they become due. No assurance can be given that any future financing, if needed, will be available. These and other factors raise substantial doubt about the Company’s ability to continue as a going concern. These financial statements do not include any adjustments to reflect the possible future effects on the recoverability in profitability that may result in the Company not being able to continue as a going concern.

-300123

-411230

-8339723

Use of Estimates In preparing these financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheets and revenues and expenses during the years reported. Actual results may differ from these estimates.

Cash and Cash Equivalents The Company considers short-term, highly liquid investments with an original maturity of 90 days or less to be cash equivalents. Our deposit in Malaysia banks are secured by Perbadanan Insurans Deposit Malaysia, compensating up to a limit of Malaysia Ringgit MYR250,000 per deposit per member bank, which is equivalent to $59,439, if any of our bank fail.

250000

59439

Property, Plant and Equipment <p id="xdx_895_ecustom--ScheduleOfPropertyPlantAndEquipmentAssetsCategoriesDepriciationPeriodsTableTextBlock_ziWF0K1E2T65" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify">Property, plant and equipment are stated at cost, with depreciation and amortization provided using the straight-line method over the following periods: SCHEDULE OF PLANT AND EQUIPMENT DEPRECIATION PERIODS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; width: 49%; font-weight: bold; text-align: center">Asset Categories</td><td style="width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 49%; font-weight: bold; text-align: center">Depreciation Periods</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">Renovation</td><td> </td> <td style="text-align: center"><span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration_iI_dxL_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RenovationMember_zfHNabwyTTgd" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2025%23UsefulLifeTermOfLeaseMember">over the remaining lease period</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">Computer Systems</td><td> </td> <td style="text-align: center"><span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember__srt--RangeAxis__srt--MinimumMember_zYhoBvGNYktk" title="Property, Plant and Equipment, Useful Life">4 to <span id="xdx_905_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember__srt--RangeAxis__srt--MaximumMember_zkII1uTxT53g" title="Property, Plant and Equipment, Useful Life">5 years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">Furniture and Fittings</td><td> </td> <td style="text-align: center"><span id="xdx_905_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_z6txl7eQSFu3" title="Property, Plant and Equipment, Useful Life">10 years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">Electrical Fittings</td><td> </td> <td style="text-align: center"><span id="xdx_90F_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ElectricalFittingsMember_zTuLZ7LPJUbc" title="Property, Plant and Equipment, Useful Life">10 years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">Handphone</td><td> </td> <td style="text-align: center"><span id="xdx_901_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--HandphoneMember_zSZj18JtczRb" title="Property, Plant and Equipment, Useful Life">5 years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">Office Equipment</td><td> </td> <td style="text-align: center"><span id="xdx_904_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zlitNIln9IC8" title="Property, Plant and Equipment, Useful Life">10 years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">Motor Vehicle</td><td> </td> <td style="text-align: center"><span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--MotorVehicleMember_zA0SXNFYpQgj" title="Property, Plant and Equipment, Useful Life">5 years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">Property</td><td> </td> <td style="text-align: center"><span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--PropertyMember_zEKQqUHyfYif" title="Property and Equipment, Depriciation Periods">50 years</td></tr> </table>

<p id="xdx_895_ecustom--ScheduleOfPropertyPlantAndEquipmentAssetsCategoriesDepriciationPeriodsTableTextBlock_ziWF0K1E2T65" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify">Property, plant and equipment are stated at cost, with depreciation and amortization provided using the straight-line method over the following periods: SCHEDULE OF PLANT AND EQUIPMENT DEPRECIATION PERIODS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; width: 49%; font-weight: bold; text-align: center">Asset Categories</td><td style="width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 49%; font-weight: bold; text-align: center">Depreciation Periods</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">Renovation</td><td> </td> <td style="text-align: center"><span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration_iI_dxL_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RenovationMember_zfHNabwyTTgd" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2025%23UsefulLifeTermOfLeaseMember">over the remaining lease period</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">Computer Systems</td><td> </td> <td style="text-align: center"><span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember__srt--RangeAxis__srt--MinimumMember_zYhoBvGNYktk" title="Property, Plant and Equipment, Useful Life">4 to <span id="xdx_905_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember__srt--RangeAxis__srt--MaximumMember_zkII1uTxT53g" title="Property, Plant and Equipment, Useful Life">5 years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">Furniture and Fittings</td><td> </td> <td style="text-align: center"><span id="xdx_905_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_z6txl7eQSFu3" title="Property, Plant and Equipment, Useful Life">10 years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">Electrical Fittings</td><td> </td> <td style="text-align: center"><span id="xdx_90F_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ElectricalFittingsMember_zTuLZ7LPJUbc" title="Property, Plant and Equipment, Useful Life">10 years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">Handphone</td><td> </td> <td style="text-align: center"><span id="xdx_901_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--HandphoneMember_zSZj18JtczRb" title="Property, Plant and Equipment, Useful Life">5 years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">Office Equipment</td><td> </td> <td style="text-align: center"><span id="xdx_904_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zlitNIln9IC8" title="Property, Plant and Equipment, Useful Life">10 years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">Motor Vehicle</td><td> </td> <td style="text-align: center"><span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--MotorVehicleMember_zA0SXNFYpQgj" title="Property, Plant and Equipment, Useful Life">5 years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">Property</td><td> </td> <td style="text-align: center"><span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--PropertyMember_zEKQqUHyfYif" title="Property and Equipment, Depriciation Periods">50 years</td></tr> </table>

P4Y

P5Y

P10Y

P5Y

P10Y

P5Y

P50Y

Credit losses The Company estimates and records a provision for its expected credit losses related to its financial instruments, including its trade receivables. Management considers historical collection rates, the current financial status of the Company’s customers, macroeconomic factors, and other industry-specific factors when evaluating current expected credit losses. Forward-looking information is also considered in the evaluation of current expected credit losses. However, because of the short time to the expected receipt of accounts receivable, management believes that the carrying value, net of expected losses, approximates fair value and therefore, relies more on historical and current analysis of such financial instruments, including its trade receivables. Credit loss rate is determined by historical collection based on aging schedule, adjusted for current conditions using reasonable and supportable forecasts. Based on the aging categorization and the adjusted loss rate per category, an allowance for credit losses is calculated by multiplying the adjusted loss rate with the amortized cost in the respective age category. In July 2025, the FASB issued ASU 2025-05, Financial Instruments—Credit Losses (Topic 326), which introduces a practical expedient for measuring expected credit losses on trade receivables and contract assets. Under ASU 2025-05, an entity is required to disclose whether it has elected to use the practical expedient. An entity that makes the accounting policy election is required to disclose the date through which subsequent cash collections are evaluated. ASU 2025-05 is effective for fiscal years beginning after December 15, 2025, and interim periods within fiscal years beginning after December 15, 2026. Early adoption is permitted. The Company already adopted this ASU on its consolidated financial statements and related disclosure. The Company has elected practical expedient under ASU 2025-05 for the quarter ended September 30, 2025 which permits assuming that current conditions as of the balance sheet date will remain unchanged for the remaining life of the asset when estimating expected credit losses. Accordingly, the Company’s estimate of expected credit losses for current accounts receivables is based on the delinquency status of those uncollected balances as of September 30, 2025. The Company calculates the expected credit loss rate by applying the rate of change between the balances from the previous quarter and the uncollected balances in the current quarter on the historical loss rate.

Investment in associate In accordance with ASC Topic 321, “Investments – Equity Securities”, the Company measures the investment in associate without a readily determinable fair value at its cost minus impairment, if any. The Company reassess at each reporting period whether the equity investment without a readily determinable fair value qualifies to be measured at fair value. The measurement of those securities at fair value shall be irrevocable. Any resulting gains or losses on the investment in associate for which that measurement is made shall be recorded in earnings at that time. At each reporting period, the Company makes a qualitative assessment on the investment in associate considering impairment indicators to evaluate whether the investment is impaired. If an equity security without a readily determinable fair value is impaired, the Company shall include an impairment loss in net income equal to the difference between the fair value of the investment and its carrying amount.

Revenue recognition The Company through subsidiaries generate multiple streams of revenues based on different business model adopted by each subsidiary through provisions of services and recognized upon customer obtained control of promised services and recognized in an amount that reflects the consideration that the Company expects to receive in exchange for those services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The Company applies the following five-step model in order to determine this amount: (i) Identify contract with customer; (ii) Identify distinct performance obligations in contract, including promises if any; (iii) Measurement of the transaction price, including the constraint on variable consideration; (iv) Allocation of the transaction price to the performance obligations; and (v) Recognition of revenue when (or as) the Company satisfies each performance obligation. The Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606). Under Topic 606, the Company records revenue when persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable and collectability is probable. The Company records revenue from the delivery of the finalized information technology services such as business system integration and management services, computer programming activities and services to the customers.

Cost of revenue Cost of revenue includes direct costs associated with provision of services such as development costs, purchases of third-party software, maintenance fees and consultation fees.

Income tax expense Income taxes are determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC Topic 740”). Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company also adopted ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures”, which requires disaggregated information about the reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclosed in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. The Company conducts major businesses in Malaysia and is subject to tax in their own jurisdictions. As a result of its business activities, the Company will file separate tax returns that are subject to examination by the foreign tax authorities.

Foreign currencies translation Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statement of operations and comprehensive income (loss). The functional currency of the Company is the United States Dollars (“US$” or “US dollars”) and the accompanying financial statements have been expressed in US dollars. In addition, the Company’s subsidiary maintains its books and record in Malaysia Ringgit (“MYR”), United States Dollars (“US$”), Hong Kong Dollars (“HK$”) and Thailand Baht (“THB”), which is the respective functional currency as being the primary currency of the economic environment in which the entity operates. In general, for consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not US dollars are translated into US dollars, in accordance with ASC Topic 830-30, “Translation of Financial Statement”, using the exchange rate on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation of financial statements of foreign subsidiary are recorded as a separate component of accumulated other comprehensive income. <p id="xdx_89F_eus-gaap--ScheduleOfDifferencesBetweenReportedAmountAndReportingCurrencyDenominatedAmountTableTextBlock_zWvvzqEzVLPe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify">Translation of amounts from the local currency of the Company into US$1 has been made at the following exchange rates for the respective periods: SCHEDULE OF FOREIGN EXCHANGE RATE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the nine months ended September 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Period-end MYR : US$1 exchange rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20250930__srt--StatementScenarioAxis__custom--PeriodEndMYRUSexchangeRateMember_zhQSBKdbbc4a" style="width: 16%; text-align: right" title="Exchange rate">4.21</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20240930__srt--StatementScenarioAxis__custom--PeriodEndMYRUSexchangeRateMember_z8Vf82d6hKa7" style="width: 16%; text-align: right" title="Exchange rate">4.13</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Period-average MYR : US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20250930__srt--StatementScenarioAxis__custom--PeriodAverageMYRUSexchangeRateMember_z1UPtiaLV3T5" style="text-align: right" title="Exchange rate">4.32</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20240930__srt--StatementScenarioAxis__custom--PeriodAverageMYRUSexchangeRateMember_zkmMwlT3c202" style="text-align: right" title="Exchange rate">4.60</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Period-end HK$ : US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20250930__srt--StatementScenarioAxis__custom--PeriodEndHKUSexchangeRateMember_zhjw8pcjQo9e" style="text-align: right" title="Exchange rate">7.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20240930__srt--StatementScenarioAxis__custom--PeriodEndHKUSexchangeRateMember_zXnKWUKpGgB6" style="text-align: right" title="Exchange rate">7.75</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Period-average HK$ : US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20250930__srt--StatementScenarioAxis__custom--PeriodAverageHKUSexchangeRateMember_zdwxIafG7RH2" style="text-align: right" title="Exchange rate">7.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20240930__srt--StatementScenarioAxis__custom--PeriodAverageHKUSexchangeRateMember_zJ7c1JNip844" style="text-align: right" title="Exchange rate">7.75</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Period-end THB : US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20250930__srt--StatementScenarioAxis__custom--PeriodEndTHBUSexchangeRateMember_zMiQeKFEaVXh" style="text-align: right" title="Exchange rate">32.47</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20240930__srt--StatementScenarioAxis__custom--PeriodEndTHBUSexchangeRateMember_zJEOdqkjTpA8" style="text-align: right" title="Exchange rate">32.34</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Period-average THB : US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20250930__srt--StatementScenarioAxis__custom--PeriodAverageTHBUSexchangeRateMember_zFQZ8jpwRsqj" style="text-align: right" title="Exchange rate">33.10</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20240930__srt--StatementScenarioAxis__custom--PeriodAverageTHBUSexchangeRateMember_zGDJGHlygPm" style="text-align: right" title="Exchange rate">35.59</td><td style="text-align: left"> </td></tr> </table>

<p id="xdx_89F_eus-gaap--ScheduleOfDifferencesBetweenReportedAmountAndReportingCurrencyDenominatedAmountTableTextBlock_zWvvzqEzVLPe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; padding: 0pt; text-align: justify">Translation of amounts from the local currency of the Company into US$1 has been made at the following exchange rates for the respective periods: SCHEDULE OF FOREIGN EXCHANGE RATE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the nine months ended September 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Period-end MYR : US$1 exchange rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20250930__srt--StatementScenarioAxis__custom--PeriodEndMYRUSexchangeRateMember_zhQSBKdbbc4a" style="width: 16%; text-align: right" title="Exchange rate">4.21</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20240930__srt--StatementScenarioAxis__custom--PeriodEndMYRUSexchangeRateMember_z8Vf82d6hKa7" style="width: 16%; text-align: right" title="Exchange rate">4.13</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Period-average MYR : US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20250930__srt--StatementScenarioAxis__custom--PeriodAverageMYRUSexchangeRateMember_z1UPtiaLV3T5" style="text-align: right" title="Exchange rate">4.32</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20240930__srt--StatementScenarioAxis__custom--PeriodAverageMYRUSexchangeRateMember_zkmMwlT3c202" style="text-align: right" title="Exchange rate">4.60</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Period-end HK$ : US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20250930__srt--StatementScenarioAxis__custom--PeriodEndHKUSexchangeRateMember_zhjw8pcjQo9e" style="text-align: right" title="Exchange rate">7.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20240930__srt--StatementScenarioAxis__custom--PeriodEndHKUSexchangeRateMember_zXnKWUKpGgB6" style="text-align: right" title="Exchange rate">7.75</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Period-average HK$ : US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20250930__srt--StatementScenarioAxis__custom--PeriodAverageHKUSexchangeRateMember_zdwxIafG7RH2" style="text-align: right" title="Exchange rate">7.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20240930__srt--StatementScenarioAxis__custom--PeriodAverageHKUSexchangeRateMember_zJ7c1JNip844" style="text-align: right" title="Exchange rate">7.75</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Period-end THB : US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20250930__srt--StatementScenarioAxis__custom--PeriodEndTHBUSexchangeRateMember_zMiQeKFEaVXh" style="text-align: right" title="Exchange rate">32.47</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20240930__srt--StatementScenarioAxis__custom--PeriodEndTHBUSexchangeRateMember_zJEOdqkjTpA8" style="text-align: right" title="Exchange rate">32.34</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Period-average THB : US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20250930__srt--StatementScenarioAxis__custom--PeriodAverageTHBUSexchangeRateMember_zFQZ8jpwRsqj" style="text-align: right" title="Exchange rate">33.10</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20240930__srt--StatementScenarioAxis__custom--PeriodAverageTHBUSexchangeRateMember_zGDJGHlygPm" style="text-align: right" title="Exchange rate">35.59</td><td style="text-align: left"> </td></tr> </table>

4.21

4.13

4.32

4.60

7.75

32.47

32.34

33.10

35.59

Related parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence.

Fair value of financial instruments The carrying value of the Company’s financial instruments: cash and cash equivalents, trade receivable, deposits and other receivables, amount due to related parties, trade payables and other payables approximate at their fair values because of the short-term nature of these financial instruments. The Company also follows the guidance of the ASC Topic 820-10, “Fair Value Measurements and Disclosures” (“ASC 820-10”), with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows: Level 1 : Observable inputs such as quoted prices in active markets; Level 2 : Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and Level 3 : Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. As of September 30, 2025 and 2024, the Company did not have any non-financial assets and liabilities that are recognized or disclosed at fair value in the financial statements, at least annually, on a recurring basis, nor did the Company have any assets or liabilities measured at fair value on a non-recurring basis.

Net Income/(Loss) per Share The Company calculates net income/(loss) per share in accordance with ASC Topic 260, “Earnings per Share.” Basic income/(loss) per share is computed by dividing the net income/(loss) by the weighted-average number of common shares outstanding during the period. Diluted income per share is computed similar to basic income/(loss) per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if the additional common shares were dilutive.

Lease The Company offices for fixed periods pre-emptive extension options. The Company recognizes lease payments for its short-term lease on a straight-line basis over the lease term. Lease liability is initially and subsequently measured at the present value of the unpaid lease payments at the lease commencement date. The right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for lease payments made at or before the lease commencement date, plus any initial direct costs incurred less any lease incentives received. Costs associated with operating lease assets are recognized on a straight-line basis within operating expenses over the term of the lease. In determining the present value of the unpaid lease payments, ASC 842 requires a lessee to discount its unpaid lease payments using the interest rate implicit in the lease or, if that rate cannot be readily determined, its incremental borrowing rate. As most of the Company leases do not provide an implicit rate, the Company uses its incremental borrowing rate as the discount rate for the lease. The Company incremental borrowing rate is estimated to approximate the interest rate on a collateralized basis with similar terms and payments.

Segment Reporting The Company follows the guidance of ASC 280, “Segment Reporting”, which establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organization structure as well as information about services categories, business segments and major customers in financial statements. For the nine months ended September 30, 2025, the Company has three reportable segments based on business unit, Fintech, RPA and Regtech businesses and two reportable segments based on country, Malaysia and Non-Malaysia. The Company also adopted ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures”, which expands annual and interim disclosure requirements for reportable segments, primarily through enhanced disclosures about significant segment expenses.

Recently Issued Accounting Pronouncements In November 2024, the FASB issued ASU 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40), which requires enhanced disclosures of certain income statement expenses. In January 2025, the FASB issued ASU 2025-01 to clarify the effective date of ASU 2024-03. The standard is effective for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted, either prospectively or retrospectively. In July 2025, the FASB issued ASU 2025-05, Financial Instruments—Credit Losses (Topic 326), which introduces a practical expedient for measuring expected credit losses on trade receivables and contract assets. Under ASU 2025-05, an entity is required to disclose whether it has elected to use the practical expedient. An entity that makes the accounting policy election is required to disclose the date through which subsequent cash collections are evaluated. The Company already adopted this ASU on its consolidated financial statements and related disclosure. The Company has elected practical expedient under ASU 2025-05 for the quarter ended September 30, 2025 which permits assuming that current conditions as of the balance sheet date will remain unchanged for the remaining life of the asset when estimating expected credit losses. Accordingly, the Company’s estimate of expected credit losses for current accounts receivables is based on the delinquency status of those uncollected balances as of September 30, 2025. The Company calculates the expected credit loss rate by applying the rate of change between the balances from the previous quarter and the uncollected balances in the current quarter on the historical loss rate. The Company reviews new accounting standards as issued. Management has not identified any other new standards that it believes will have a significant impact on the Company’s financial statements.

3. ACCOUNT RECEIVABLES, NET SCHEDULE OF ACCOUNT RECEIVABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250930_zsrtpbmjqrE8" style="border-bottom: Black 1pt solid; text-align: center">As of September 30, 2025 (Unaudited) </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20241231_zsjfiBszZXd5" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024 (Audited)</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_406_eus-gaap--AccountsReceivableGrossCurrent_iI_maARNCzq79_zngPXwQCIeMk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Account receivables, gross</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,500,417</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,154,703</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iNI_di_msARNCzq79_z1midDJHsQHh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Allowance for expected credit loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(189,809</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(55,076</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_ecustom--AccountsReceivableReversalAllowanceForExpectedCreditLoss_iNI_di_msARNCzq79_zMaCgsKoOyFe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Reversal of expected credit loss</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">84,503</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--AccountsReceivableNetCurrent_iTI_mtARNCzq79_ziQGd7CX0fId" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Account receivables, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,310,608</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,184,130</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

SCHEDULE OF ACCOUNT RECEIVABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250930_zsrtpbmjqrE8" style="border-bottom: Black 1pt solid; text-align: center">As of September 30, 2025 (Unaudited) </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20241231_zsjfiBszZXd5" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024 (Audited)</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_406_eus-gaap--AccountsReceivableGrossCurrent_iI_maARNCzq79_zngPXwQCIeMk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Account receivables, gross</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,500,417</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,154,703</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iNI_di_msARNCzq79_z1midDJHsQHh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Allowance for expected credit loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(189,809</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(55,076</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_ecustom--AccountsReceivableReversalAllowanceForExpectedCreditLoss_iNI_di_msARNCzq79_zMaCgsKoOyFe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Reversal of expected credit loss</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">84,503</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--AccountsReceivableNetCurrent_iTI_mtARNCzq79_ziQGd7CX0fId" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Account receivables, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,310,608</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,184,130</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1500417

1154703

189809

55076

-84503

1310608

1184130

4. PREPAYMENT, DEPOSITS AND OTHER RECEIVABLES SCHEDULE OF PREPAYMENT, DEPOSITS AND OTHER RECEIVABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250930_zKnh6gUl7v3c" style="border-bottom: Black 1pt solid; text-align: center">As of September 30, 2025 (Unaudited)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20241231_zw29v5MxfB7g" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024 (Audited)</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40C_eus-gaap--OtherPrepaidExpenseCurrent_iI_maPECz47E_zS4aAszvmed" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Prepaid expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">73,375</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">37,488</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OtherReceivables_iI_maPECz47E_z0akKHsdT5M1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">115,707</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,821</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--OtherDepositsCurrent_iI_maPECz47E_zVyUrBoomfB5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other deposits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,642</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,298</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--Supplies_iI_maPECz47E_zjyGuHRxEYd6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Purchase in advance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">29,207</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">37,626</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--PrepaidExpenseCurrent_iTI_mtPECz47E_zySFMSqhwI46" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">254,931</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">146,233</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Prepaid expenses include website domain, third party software maintenance and subscription, OTC Markets fee, employee and motor vehicle insurance. Other receivables include receivables from service tax and management of car park for director and employees. Other deposits primarily include deposit of the tenancy agreement and deposit made for security deposit for renovation and car park deposit. Purchase in advance consist of monies paid to supplier but have yet to receive the products or services from the suppliers.

SCHEDULE OF PREPAYMENT, DEPOSITS AND OTHER RECEIVABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250930_zKnh6gUl7v3c" style="border-bottom: Black 1pt solid; text-align: center">As of September 30, 2025 (Unaudited)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20241231_zw29v5MxfB7g" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024 (Audited)</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40C_eus-gaap--OtherPrepaidExpenseCurrent_iI_maPECz47E_zS4aAszvmed" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Prepaid expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">73,375</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">37,488</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OtherReceivables_iI_maPECz47E_z0akKHsdT5M1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">115,707</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,821</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--OtherDepositsCurrent_iI_maPECz47E_zVyUrBoomfB5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other deposits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,642</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,298</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--Supplies_iI_maPECz47E_zjyGuHRxEYd6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Purchase in advance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">29,207</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">37,626</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--PrepaidExpenseCurrent_iTI_mtPECz47E_zySFMSqhwI46" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">254,931</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">146,233</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

73375

37488

115707

34821

36642 36298

29207

37626

254931

146233

5. PROPERTY, PLANT AND EQUIPMENT, NET SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250930_zydXUDSwebi" style="border-bottom: Black 1pt solid; text-align: center">As of September 30, 2025 (Unaudited)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20241231_zZgkiX50yVHb" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024 (Audited)</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zJfz8U0bzmgf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Computer systems</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">345,024</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">306,930</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zLOzifsASBdi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Furniture and fittings</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">97,793</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">82,657</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ElectricalFittingsMember_zTer3f3cel44" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Electrical fittings</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,174</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,069</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--HandphoneMember_zRwVJ05kqLoe" style="vertical-align: bottom; background-color: White"> <td>Handphone</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">69,122</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">63,797</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_z1FhDyjOCBa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Office equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">107,260</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">98,913</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RenovationMember_z4k8mHoHZdn2" style="vertical-align: bottom; background-color: White"> <td>Renovation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">198,029</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">171,322</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--MotorVehicleMember_zQprdDB0FO69" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Motor vehicle</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">346,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">374,419</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--PropertyMember_zBBEu5nVQXF1" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Property</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">439,848</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">413,833</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzvaH_zUJm63eVZlx5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total property, plant and equipment</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,613,750</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,521,940</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzvaH_zBjyC16Z1dee" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(907,554</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(907,267</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzvaH_zb79YGmtECx5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total property, plant and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">706,196</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">614,673</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> SCHEDULE OF INVESTMENT IN PROPERTY AND PLANT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250101__20250930_zm7lBWCkTN4c" style="border-bottom: Black 1pt solid; text-align: center">For nine months ended September 30, 2025 (Unaudited)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20240101__20241231_zDdk4Wy76do" style="border-bottom: Black 1pt solid; text-align: center">For the year ended December 31, 2024 (Audited)</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_406_ecustom--InvestmentInPropertyPlantAndEquipment_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zq2LikTZH0Xb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Investment in computer systems</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">18,285</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">39,432</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--InvestmentInPropertyPlantAndEquipment_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zosMZWAtWOW7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Investment in furniture and fittings</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,155</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">587</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--InvestmentInPropertyPlantAndEquipment_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--MotorVehicleMember_z2kzvS4jQRXh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Investment in motor vehicle</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">58,644</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--InvestmentInPropertyPlantAndEquipment_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--HandphoneMember_zqdeSmhNBMQc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Investment in handphone</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,279</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,216</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--InvestmentInPropertyPlantAndEquipment_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zsaPENelwi8e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Investment in office equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,070</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,792</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--InvestmentInPropertyPlantAndEquipment_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RenovationMember_zAEJ2t8QMBlc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Investment in renovation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">15,501</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">84,316</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--InvestmentInPropertyPlantAndEquipment_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--InvestmentPropertyMember_ztBr0lhMvZih" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total investment in property, plant and equipment</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">104,934</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">138,343</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--Depreciation_zLytwoO3zVa9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation for the period</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">53,498</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">59,305</td><td style="text-align: left"> </td></tr> </table>

SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250930_zydXUDSwebi" style="border-bottom: Black 1pt solid; text-align: center">As of September 30, 2025 (Unaudited)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20241231_zZgkiX50yVHb" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024 (Audited)</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zJfz8U0bzmgf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Computer systems</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">345,024</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">306,930</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zLOzifsASBdi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Furniture and fittings</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">97,793</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">82,657</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ElectricalFittingsMember_zTer3f3cel44" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Electrical fittings</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,174</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,069</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--HandphoneMember_zRwVJ05kqLoe" style="vertical-align: bottom; background-color: White"> <td>Handphone</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">69,122</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">63,797</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_z1FhDyjOCBa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Office equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">107,260</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">98,913</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RenovationMember_z4k8mHoHZdn2" style="vertical-align: bottom; background-color: White"> <td>Renovation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">198,029</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">171,322</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--MotorVehicleMember_zQprdDB0FO69" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Motor vehicle</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">346,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">374,419</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--PropertyMember_zBBEu5nVQXF1" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Property</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">439,848</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">413,833</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzvaH_zUJm63eVZlx5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total property, plant and equipment</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,613,750</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,521,940</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzvaH_zBjyC16Z1dee" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(907,554</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(907,267</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzvaH_zb79YGmtECx5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total property, plant and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">706,196</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">614,673</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

345024

306930

97793

82657

10174

10069

69122

63797

107260

98913

198029

171322

346500

374419

439848

413833

1613750

1521940

907554

907267

706196

614673

SCHEDULE OF INVESTMENT IN PROPERTY AND PLANT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250101__20250930_zm7lBWCkTN4c" style="border-bottom: Black 1pt solid; text-align: center">For nine months ended September 30, 2025 (Unaudited)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20240101__20241231_zDdk4Wy76do" style="border-bottom: Black 1pt solid; text-align: center">For the year ended December 31, 2024 (Audited)</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_406_ecustom--InvestmentInPropertyPlantAndEquipment_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zq2LikTZH0Xb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Investment in computer systems</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">18,285</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">39,432</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--InvestmentInPropertyPlantAndEquipment_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zosMZWAtWOW7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Investment in furniture and fittings</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,155</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">587</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--InvestmentInPropertyPlantAndEquipment_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--MotorVehicleMember_z2kzvS4jQRXh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Investment in motor vehicle</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">58,644</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--InvestmentInPropertyPlantAndEquipment_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--HandphoneMember_zqdeSmhNBMQc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Investment in handphone</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,279</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,216</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--InvestmentInPropertyPlantAndEquipment_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zsaPENelwi8e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Investment in office equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,070</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,792</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--InvestmentInPropertyPlantAndEquipment_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RenovationMember_zAEJ2t8QMBlc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Investment in renovation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">15,501</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">84,316</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--InvestmentInPropertyPlantAndEquipment_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--InvestmentPropertyMember_ztBr0lhMvZih" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total investment in property, plant and equipment</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">104,934</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">138,343</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--Depreciation_zLytwoO3zVa9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation for the period</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">53,498</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">59,305</td><td style="text-align: left"> </td></tr> </table>

53498

59305

6. ACCRUED LIABILITIES AND OTHER PAYABLES SCHEDULE OF OTHER PAYABLES AND ACCRUED LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250930_zUraJCDutdff" style="border-bottom: Black 1pt solid; text-align: center">As of September 30, 2025 (Unaudited)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20241231_zHmKTRO2Z2t2" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024 (Audited)</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40E_eus-gaap--AccruedLiabilitiesCurrent_iI_maOALCzWJQ_zSI6OCVNSnff" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accrued expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">187,711</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">254,474</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AccountsPayableOtherCurrent_iI_maOALCzWJQ_zKi6q4aB6uhj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,322</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">381,879</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--ReceiptInAdvance_iI_maOALCzWJQ_z257GtNFBPU2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Receipt in advance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">715,658</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">514,903</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--AccountsPayableAndOtherAccruedLiabilitiesCurrent_iTI_mtOALCzWJQ_zNsIozJkQBO" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">904,691</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,151,256</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Accrued expenses consist of outstanding audit fee, marketing fee, employee claims and salary, service tax and miscellaneous expenses. Other payable includes primarily payable to third parties and service tax payable. Receipt in advance consist of monies received from customer but have yet to satisfied performance obligation.

SCHEDULE OF OTHER PAYABLES AND ACCRUED LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250930_zUraJCDutdff" style="border-bottom: Black 1pt solid; text-align: center">As of September 30, 2025 (Unaudited)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20241231_zHmKTRO2Z2t2" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024 (Audited)</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40E_eus-gaap--AccruedLiabilitiesCurrent_iI_maOALCzWJQ_zSI6OCVNSnff" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accrued expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">187,711</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">254,474</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AccountsPayableOtherCurrent_iI_maOALCzWJQ_zKi6q4aB6uhj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,322</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">381,879</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--ReceiptInAdvance_iI_maOALCzWJQ_z257GtNFBPU2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Receipt in advance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">715,658</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">514,903</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--AccountsPayableAndOtherAccruedLiabilitiesCurrent_iTI_mtOALCzWJQ_zNsIozJkQBO" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">904,691</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,151,256</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

187711

254474

1322

381879

715658 514903

904691

1151256

7. AMOUNT DUE TO DIRECTOR As of September 30, 2025, the Company had an outstanding amount due to director amounted $103,911, mainly consist of a loan from Mr. Wong Kai Cheong for the acquisition of property. Aforementioned amount is unsecured, interest bearing and payable on demand.

103911

8. AMOUNT DUE FROM RELATED PARTIES As of September 30, 2025, the Company has an outstanding amount due from several related companies with a common director and shareholder in an aggregate amount of $64,296, pertaining to loans made to these related parties. Aforementioned amount is unsecured, interest bearing and payable on demand.

64296

9. HIRE PURCHASE On August 28, 2025, the Company through subsidiary acquired a motor vehicle amounted $58,107 financed by $47,551 hire purchase loan for 36 months at a fixed flat rate of 4.16% per annum with first installment commencing September 1, 2025 and monthly installment amounted approximately $1,369. For the nine months ended September 30, 2025, the Company repaid $1,369 in hire purchase loan with an outstanding amount of $46,312 as of September 30, 2025. Maturities of the loan for the remaining one year are as follows: SCHEDULE OF MATURITIES OF LOAN <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Year ending December 31,</td><td> </td> <td colspan="2" id="xdx_492_20250930_zIWD0dPTYNKk" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_404_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear_iI_maLTDzsbO_zoui8iPLayi5" style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: justify">2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,746</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_maLTDzsbO_ze2pQGDNCvZi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,402</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_maLTDzsbO_zsyMIDuGt7x9" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,075</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_maLTDzsbO_zWajJ9WJ9mr7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">2028</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">11,089</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LongTermDebt_iTI_mtLTDzsbO_zmPk2bg3fLFk" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">46,312</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

58107

47551

P36M

0.0416

2025-09-01

monthly

1369

46312

Maturities of the loan for the remaining one year are as follows: SCHEDULE OF MATURITIES OF LOAN <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Year ending December 31,</td><td> </td> <td colspan="2" id="xdx_492_20250930_zIWD0dPTYNKk" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_404_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear_iI_maLTDzsbO_zoui8iPLayi5" style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: justify">2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,746</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_maLTDzsbO_ze2pQGDNCvZi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,402</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_maLTDzsbO_zsyMIDuGt7x9" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,075</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_maLTDzsbO_zWajJ9WJ9mr7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">2028</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">11,089</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LongTermDebt_iTI_mtLTDzsbO_zmPk2bg3fLFk" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">46,312</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

3746

15402

16075

11089

46312

10. LEASE RIGHT-OF-USE ASSET AND LEASE LIABILITIES Leases are classified as operating leases or finance leases in accordance with ASC 842. The Company’s operating leases are mainly related to office facilities. For leases with terms greater than 12 months, the Company records the related asset and liability at the present value of lease payments over the term. The Company’s lease agreements do not contain any material guarantees or restrictive covenants. The Company does not have any material finance leases or any sublease activities. Short-term leases, defined as leases with initial term of 12 months or less, are not reflected on the consolidated balance sheet. SCHEDULE OF LEASE RIGHT OF USE ASSET AND LEASE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Right-Of-Use Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: justify">Balance as of December 31, 2024 (Audited)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--OperatingLeaseRightOfUseAsset_iS_c20250101__20250930_zErNxMw5DX2d" style="width: 16%; text-align: right" title="Right-of-use assets, Beginning balance">615,444</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">New right-of-use assets recognized</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--OperatingLeaseRightOfUseAssetNewLeaseRecognition_c20250101__20250930_zujyn8T0ljg9" style="text-align: right" title="New right-of-use assets recognized">617,566</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Amortization for the nine months ended September 30, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--OperatingLeaseRightOfUseAssetAmortizationExpense_iN_di_c20250101__20250930_zEd9JWi59LG4" style="text-align: right" title="Amortization expenses">(42,152</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Adjustment for non-exercising option</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--OperatingLeaseRightOfUseAssetAdjustmentForNonExercisingOption_c20250101__20250930_zhF3QzKmv34e" style="text-align: right" title="Adjustment for non-exercising option">(651,530</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Adjustment for foreign currency translation difference</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--OperatingLeaseRightOfUseAssetAdjustmentForForeignCurrencyTranslationDifference_iN_di_c20250101__20250930_zzK5W2NrKZFh" style="border-bottom: Black 1pt solid; text-align: right" title="Adjustment for foreign currency translation difference">37,503</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Balance as of September 30, 2025 (Unaudited)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--OperatingLeaseRightOfUseAsset_iE_c20250101__20250930_z3YgVOkoalw4" style="border-bottom: Black 2.5pt double; text-align: right" title="Right-of-use assets, Ending balance">576,831</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Lease Liability</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Balance as of December 31, 2024 (Audited)</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--OperatingLeaseLiability_iS_c20250101__20250930_zUwXeon5DDJ5" style="text-align: right" title="Lease Liability, Beginning balance">615,444</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">New lease liability recognized</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--OperatingLeaseLiabilityNewLeaseRecognition_c20250101__20250930_zZZm469Kd2c4" style="text-align: right" title="New lease liability recognized">617,566</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Imputed interest for the nine months ended September 30, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ProceedsFromInterestReceived_c20250101__20250930_zuStbJM3XJKe" style="text-align: right" title="Imputed interest">30,109</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Gross repayment for the nine months ended September 30, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--OperatingLeasePayments_iN_di_c20250101__20250930_zcpC90WIBta" style="text-align: right" title="Gross repayments">(72,261</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Adjustment for non-exercising option</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--OperatingLeaseLiabilityAdjustmentForNonExercisingOption_c20250101__20250930_zVujY9BKoB1" style="text-align: right" title="Adjustment for non-exercising option">(651,530</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Adjustment for foreign currency translation difference</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--OperatingLeaseLiabilityAdjustmentForForeignCurrencyTranslationDifference_iN_di_c20250101__20250930_zYVo8SLV1od9" style="border-bottom: Black 1pt solid; text-align: right" title="Adjustment for foreign currency translation difference">37,503</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Balance as of September 30, 2025 (Unaudited)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--OperatingLeaseLiability_iE_c20250101__20250930_z6y2jyMOTxr7" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease Liability, Ending balance">576,831</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Lease liability current portion</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--OperatingLeaseLiabilityCurrent_iI_c20250930_zgcpOuxR96Od" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease liability current portion">57,562</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Lease liability non-current portion</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_c20250930_z8PdupOEPSmb" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease liability non-current portion">519,269</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Other information: SCHEDULE OF OTHER INFORMATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Nine months ended September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Nine months ended September 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Cash paid for amounts included in the measurement of lease liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: justify">Operating cash flow to operating lease</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--OperatingLeasePayments_c20250101__20250930_zyTtgDsySeLh" style="width: 16%; text-align: right" title="Operating cash flow to operating lease">72,261</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--OperatingLeasePayments_c20240101__20240930_zcZlSou0jNNa" style="width: 16%; text-align: right" title="Operating cash flow to operating lease">70,482</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Right-of-use assets obtained in exchange for operating lease liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_c20250101__20250930_zLxnygD7YC6d" style="text-align: right" title="Right-of-use assets obtained in exchange for operating lease liabilities">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_c20240101__20240930_zVdT1e5Bxxhj" style="text-align: right" title="Right-of-use assets obtained in exchange for operating lease liabilities">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Remaining lease term for operating lease (years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8.37</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8.05</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Weighted average discount rate for operating lease</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6.65</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5.58</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table>

SCHEDULE OF LEASE RIGHT OF USE ASSET AND LEASE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Right-Of-Use Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: justify">Balance as of December 31, 2024 (Audited)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--OperatingLeaseRightOfUseAsset_iS_c20250101__20250930_zErNxMw5DX2d" style="width: 16%; text-align: right" title="Right-of-use assets, Beginning balance">615,444</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">New right-of-use assets recognized</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--OperatingLeaseRightOfUseAssetNewLeaseRecognition_c20250101__20250930_zujyn8T0ljg9" style="text-align: right" title="New right-of-use assets recognized">617,566</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Amortization for the nine months ended September 30, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--OperatingLeaseRightOfUseAssetAmortizationExpense_iN_di_c20250101__20250930_zEd9JWi59LG4" style="text-align: right" title="Amortization expenses">(42,152</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Adjustment for non-exercising option</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--OperatingLeaseRightOfUseAssetAdjustmentForNonExercisingOption_c20250101__20250930_zhF3QzKmv34e" style="text-align: right" title="Adjustment for non-exercising option">(651,530</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Adjustment for foreign currency translation difference</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--OperatingLeaseRightOfUseAssetAdjustmentForForeignCurrencyTranslationDifference_iN_di_c20250101__20250930_zzK5W2NrKZFh" style="border-bottom: Black 1pt solid; text-align: right" title="Adjustment for foreign currency translation difference">37,503</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Balance as of September 30, 2025 (Unaudited)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--OperatingLeaseRightOfUseAsset_iE_c20250101__20250930_z3YgVOkoalw4" style="border-bottom: Black 2.5pt double; text-align: right" title="Right-of-use assets, Ending balance">576,831</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Lease Liability</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Balance as of December 31, 2024 (Audited)</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--OperatingLeaseLiability_iS_c20250101__20250930_zUwXeon5DDJ5" style="text-align: right" title="Lease Liability, Beginning balance">615,444</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">New lease liability recognized</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--OperatingLeaseLiabilityNewLeaseRecognition_c20250101__20250930_zZZm469Kd2c4" style="text-align: right" title="New lease liability recognized">617,566</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Imputed interest for the nine months ended September 30, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ProceedsFromInterestReceived_c20250101__20250930_zuStbJM3XJKe" style="text-align: right" title="Imputed interest">30,109</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Gross repayment for the nine months ended September 30, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--OperatingLeasePayments_iN_di_c20250101__20250930_zcpC90WIBta" style="text-align: right" title="Gross repayments">(72,261</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Adjustment for non-exercising option</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--OperatingLeaseLiabilityAdjustmentForNonExercisingOption_c20250101__20250930_zVujY9BKoB1" style="text-align: right" title="Adjustment for non-exercising option">(651,530</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Adjustment for foreign currency translation difference</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--OperatingLeaseLiabilityAdjustmentForForeignCurrencyTranslationDifference_iN_di_c20250101__20250930_zYVo8SLV1od9" style="border-bottom: Black 1pt solid; text-align: right" title="Adjustment for foreign currency translation difference">37,503</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Balance as of September 30, 2025 (Unaudited)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--OperatingLeaseLiability_iE_c20250101__20250930_z6y2jyMOTxr7" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease Liability, Ending balance">576,831</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Lease liability current portion</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--OperatingLeaseLiabilityCurrent_iI_c20250930_zgcpOuxR96Od" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease liability current portion">57,562</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Lease liability non-current portion</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_c20250930_z8PdupOEPSmb" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease liability non-current portion">519,269</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

615444

617566

42152

-651530 -37503

576831

615444

617566

30109

72261

-651530 -37503

576831

57562

519269

Other information: SCHEDULE OF OTHER INFORMATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Nine months ended September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Nine months ended September 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Cash paid for amounts included in the measurement of lease liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: justify">Operating cash flow to operating lease</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--OperatingLeasePayments_c20250101__20250930_zyTtgDsySeLh" style="width: 16%; text-align: right" title="Operating cash flow to operating lease">72,261</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--OperatingLeasePayments_c20240101__20240930_zcZlSou0jNNa" style="width: 16%; text-align: right" title="Operating cash flow to operating lease">70,482</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Right-of-use assets obtained in exchange for operating lease liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_c20250101__20250930_zLxnygD7YC6d" style="text-align: right" title="Right-of-use assets obtained in exchange for operating lease liabilities">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_c20240101__20240930_zVdT1e5Bxxhj" style="text-align: right" title="Right-of-use assets obtained in exchange for operating lease liabilities">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Remaining lease term for operating lease (years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8.37</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8.05</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Weighted average discount rate for operating lease</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6.65</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5.58</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table>

72261

70482

P8Y4M13D

P8Y18D

0.0665

0.0558

11. RELATED PARTY TRANSACTIONS For the nine months ended September 30, 2025 and 2024, the Company has following transactions with related parties: SCHEDULE OF RELATED PARTIES TRANSACTIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the nine months ended September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the nine months ended September 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Purchases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">- Insite MY International, Inc.</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--RelatedPartyTransactionPurchasesFromRelatedParty_c20250101__20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--InsiteMYInternationalIncMember_zCrv4Cjybx7f" style="width: 16%; text-align: right" title="Purchases - Insite MY International, Inc.">51,476</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--RelatedPartyTransactionPurchasesFromRelatedParty_c20240101__20240930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--InsiteMYInternationalIncMember_ziOv8hRajYWj" style="width: 16%; text-align: right" title="Purchases - Insite MY International, Inc.">89,558</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Leasing</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">- Office space leasing</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--LoansAndLeasesReceivableRelatedPartiesAdditions_c20250101__20250930_zO8EbcViCpq1" style="text-align: right" title="Leasing - Office space leasing">75,961</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--LoansAndLeasesReceivableRelatedPartiesAdditions_c20240101__20240930_zTZer4bgnzcg" style="text-align: right" title="Leasing - Office space leasing">70,482</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20250101__20250930_z458E6jCRuA3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">127,437</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20240101__20240930_zNZwpewDG4Hk" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">160,040</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Our Chief Executive Officer, Mr. Wong Kai Cheong is a majority shareholder of Insite MY International, Inc. For the nine months ended September 30, 2025 and 2024, the Company has paid $33,452 and $31,422 respectively to our Chief Executive Officer, Mr. Wong Kai Cheong, pertaining to leasing of office space. For the nine months ended September 30, 2025 and 2024, the Company has paid $42,509 and $39,060 respectively to Ms. Tan Siew Meng, the spouse of our Chief Executive Officer, Mr. Wong Kai Cheong, pertaining to leasing of office spaces.

For the nine months ended September 30, 2025 and 2024, the Company has following transactions with related parties: SCHEDULE OF RELATED PARTIES TRANSACTIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the nine months ended September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the nine months ended September 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Purchases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">- Insite MY International, Inc.</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--RelatedPartyTransactionPurchasesFromRelatedParty_c20250101__20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--InsiteMYInternationalIncMember_zCrv4Cjybx7f" style="width: 16%; text-align: right" title="Purchases - Insite MY International, Inc.">51,476</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--RelatedPartyTransactionPurchasesFromRelatedParty_c20240101__20240930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--InsiteMYInternationalIncMember_ziOv8hRajYWj" style="width: 16%; text-align: right" title="Purchases - Insite MY International, Inc.">89,558</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Leasing</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">- Office space leasing</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--LoansAndLeasesReceivableRelatedPartiesAdditions_c20250101__20250930_zO8EbcViCpq1" style="text-align: right" title="Leasing - Office space leasing">75,961</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--LoansAndLeasesReceivableRelatedPartiesAdditions_c20240101__20240930_zTZer4bgnzcg" style="text-align: right" title="Leasing - Office space leasing">70,482</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20250101__20250930_z458E6jCRuA3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">127,437</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20240101__20240930_zNZwpewDG4Hk" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">160,040</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

51476

89558

75961

70482

127437

160040

33452

31422

42509

39060

12. CONCENTRATION OF RISK <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">(a)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Major Customers</td></tr> </table> For the three months ended September 30, 2025, the Company generated total revenue of $1,576,382, of which two customers accounted for more than 10% of the Company’s total revenue. For the three months ended September 30, 2024, the Company generated total revenue of $1,032,360, of which two customers accounted for more than 10% of the Company’s total revenue. The customers who accounted for more than 10% of the Company’s total revenue and its outstanding receivable balance at period-end is presented below: SCHEDULE OF CONCENTRATION OF RISK <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="22" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the three months ended September 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Revenue</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Percentage of Revenue</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Accounts receivable, gross</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 20%; text-align: left">Customer A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250701__20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zqDsoNjDp4Ib" style="width: 10%; text-align: right" title="Revenues">370,701</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240701__20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zUMIA38g0NZ2" style="width: 10%; text-align: right" title="Revenues">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250701__20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zBnqohWxU2Wg" style="width: 8%; text-align: right" title="Percentage of concentration">23</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240701__20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zNvb0Q3U0eDh" style="width: 8%; text-align: right" title="Percentage of concentration">-</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--AccountsReceivableGrossCurrent_iI_c20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zHhY5KxjxuPl" style="width: 10%; text-align: right" title="Accounts receivable">433,831</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--AccountsReceivableGrossCurrent_iI_c20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_z1ErEUOFAN1f" style="width: 10%; text-align: right" title="Accounts receivable">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Customer B</td> <td> </td> <td> </td> <td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250701__20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_zaYiSGhgC4h1" style="text-align: right" title="Revenues">213,235</td> <td> </td> <td> </td> <td> </td> <td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240701__20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_zoN6mSFYgbxg" style="text-align: right" title="Revenues">-</td> <td> </td> <td> </td> <td> </td> <td id="xdx_988_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250701__20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_zoynsOyE7m33" style="text-align: right" title="Percentage of concentration">14</td> <td>%</td> <td> </td> <td> </td> <td id="xdx_98A_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240701__20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_z7wYUeOWLIVl" style="text-align: right" title="Percentage of concentration">-</td> <td> </td> <td> </td> <td> </td> <td id="xdx_98B_eus-gaap--AccountsReceivableGrossCurrent_iI_c20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_zpU7fu4hQPS7" style="text-align: right" title="Accounts receivable">176,251</td> <td> </td> <td> </td> <td> </td> <td id="xdx_98A_eus-gaap--AccountsReceivableGrossCurrent_iI_c20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_zeB7tZOpMdZf" style="text-align: right" title="Accounts receivable">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Customer C</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250701__20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zZq2qpT8VvK7" style="text-align: right" title="Revenues">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240701__20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zMVPdM37X9o4" style="text-align: right" title="Revenues">179,488</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250701__20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zOsTN32fiW2d" style="text-align: right" title="Percentage of concentration">-</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240701__20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zQiZlaoNCUK4" style="text-align: right" title="Percentage of concentration">17</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--AccountsReceivableGrossCurrent_iI_c20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zFxPhSSLxMe2" style="text-align: right" title="Accounts receivable">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--AccountsReceivableGrossCurrent_iI_c20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zZoPDEvi4uF8" style="text-align: right" title="Accounts receivable">168,202</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer D</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250701__20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_zN0ZKfSsvKjj" style="text-align: right" title="Revenues">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240701__20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_zBantQ123i1j" style="text-align: right" title="Revenues">111,764</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250701__20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_z9NGXN0bUsj4" style="text-align: right" title="Percentage of concentration">-</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240701__20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_zZQBMAaaMcD3" style="text-align: right" title="Percentage of concentration">11</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--AccountsReceivableGrossCurrent_iI_c20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_zqir4Ah6VgT8" style="text-align: right" title="Accounts receivable">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--AccountsReceivableGrossCurrent_iI_c20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_zVccg3nuZ3hl" style="text-align: right" title="Accounts receivable">121,220</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250701__20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerOthersMember_zX1bHejGGXZ6" style="border-bottom: Black 1pt solid; text-align: right" title="Revenues">992,446</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240701__20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerOthersMember_zC8NcjtHdrdb" style="border-bottom: Black 1pt solid; text-align: right" title="Revenues">741,108</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250701__20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerOthersMember_zJyJCZtl2rCa" style="border-bottom: Black 1pt solid; text-align: right" title="Percentage of concentration">63</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240701__20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerOthersMember_zmOVJTlSqaZ6" style="border-bottom: Black 1pt solid; text-align: right" title="Percentage of concentration">72</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--AccountsReceivableGrossCurrent_iI_c20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerOthersMember_zCsc4bWsQJ8i" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts receivable">890,335</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--AccountsReceivableGrossCurrent_iI_c20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerOthersMember_zhQXj47wDwCg" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts receivable">870,785</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250701__20250930_zLEWQwht8cei" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenues">1,576,382</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240701__20240930_zd84TbGE523e" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenues">1,032,360</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250701__20250930_zkLAxPShLAs5" style="border-bottom: Black 2.5pt double; text-align: right" title="Percentage of concentration">100</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240701__20240930_zUjC0M8dKtC1" style="border-bottom: Black 2.5pt double; text-align: right" title="Percentage of concentration">100</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--AccountsReceivableGrossCurrent_iI_c20250930_zPoAEh26t9zc" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable, gross">1,500,417</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--AccountsReceivableGrossCurrent_iI_c20240930_zHnaDWFGykSj" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable, gross">1,160,207</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> For the nine months ended September 30, 2025, the Company generated total revenue of $3,204,858, of which one customer accounted for more than 10% of the Company’s total revenue. For the nine months ended September 30, 2024, the Company generated total revenue of $2,094,588, of which one customer accounted for more than 10% of the Company’s total revenue. The customers who accounted for more than 10% of the Company’s total revenue and its outstanding receivable balance at period-end is presented below: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="22" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the nine months ended September 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Revenue</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Percentage of Revenue</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Accounts receivable, gross</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 20%; text-align: left">Customer A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250101__20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zzIEp4FvnEPi" style="width: 10%; text-align: right" title="Revenues">736,716</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240101__20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zQTtOrwozSHi" style="width: 10%; text-align: right" title="Revenues">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250101__20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zm3msSzrbqdf" style="width: 8%; text-align: right" title="Percentage of concentration">23</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240101__20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zZd2exizUq63" style="width: 8%; text-align: right" title="Percentage of concentration">-</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--AccountsReceivableGrossCurrent_iI_c20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_z4JMwn1iEDN9" style="width: 10%; text-align: right" title="Accounts receivable">433,831</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--AccountsReceivableGrossCurrent_iI_c20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zNWETVlmKDlg" style="width: 10%; text-align: right" title="Accounts receivable">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer C</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250101__20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zqs4JfCQSNjj" style="text-align: right" title="Revenues">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240101__20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zUr2wD6Pbm6" style="text-align: right" title="Revenues">238,156</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250101__20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zDSjrdJ5ykBe" style="text-align: right" title="Percentage of concentration">-</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240101__20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zfoPnLwKWJKi" style="text-align: right" title="Percentage of concentration">11</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--AccountsReceivableGrossCurrent_iI_c20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zvPa5hEN1bHf" style="text-align: right" title="Accounts receivable">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--AccountsReceivableGrossCurrent_iI_c20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zg2IKd89mlKk" style="text-align: right" title="Accounts receivable">168,202</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250101__20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OthersMember_zmYVAfZHWQZb" style="border-bottom: Black 1pt solid; text-align: right" title="Revenues">2,468,142</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240101__20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OthersMember_zAhnXn58VN2e" style="border-bottom: Black 1pt solid; text-align: right" title="Revenues">1,856,432</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250101__20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OthersMember_zfghF6ddFL3f" style="border-bottom: Black 1pt solid; text-align: right" title="Percentage of concentration">77</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240101__20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OthersMember_zBPdAYKhUqah" style="border-bottom: Black 1pt solid; text-align: right" title="Percentage of concentration">89</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--AccountsReceivableGrossCurrent_iI_c20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OthersMember_z5O8U3Trryv9" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts receivable">1,066,586</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--AccountsReceivableGrossCurrent_iI_c20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OthersMember_zewfm3wBrBv1" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts receivable">992,005</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250101__20250930_zNVo0NLaQuM2" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenues">3,204,858</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240101__20240930_zQGOKlgK86Yj" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue">2,094,588</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250101__20250930_zBy6BBztJvwf" style="border-bottom: Black 2.5pt double; text-align: right" title="Percentage of concentration">100</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240101__20240930_ztIuYKrZELi7" style="border-bottom: Black 2.5pt double; text-align: right" title="Percentage of concentration">100</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--AccountsReceivableGrossCurrent_iI_c20250930_zyf00PiFelqd" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable, gross">1,500,417</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--AccountsReceivableGrossCurrent_iI_c20240930_zPKWHN4fzT9g" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable, gross">1,160,207</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">(b)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Major Suppliers</td></tr> </table> For the three months ended September 30, 2025, the Company incurred cost of revenue of $839,347, of which no supplier accounted for more than 10% of the Company’s cost of revenue. For the three months ended September 30, 2024, the Company incurred cost of revenue of $493,630, of which no supplier accounted for more than 10% of the Company’s cost of revenue. For the nine months ended September 30, 2025, the Company incurred cost of revenue of $2,162,815, of which no supplier accounted for more than 10% of the Company’s cost of revenue. For the nine months ended September 30, 2024, the Company incurred cost of revenue of $1,479,636, of which no supplier accounted for more than 10% of the Company’s cost of revenue.

1576382

1032360

SCHEDULE OF CONCENTRATION OF RISK <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="22" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the three months ended September 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Revenue</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Percentage of Revenue</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Accounts receivable, gross</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 20%; text-align: left">Customer A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250701__20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zqDsoNjDp4Ib" style="width: 10%; text-align: right" title="Revenues">370,701</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240701__20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zUMIA38g0NZ2" style="width: 10%; text-align: right" title="Revenues">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250701__20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zBnqohWxU2Wg" style="width: 8%; text-align: right" title="Percentage of concentration">23</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240701__20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zNvb0Q3U0eDh" style="width: 8%; text-align: right" title="Percentage of concentration">-</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--AccountsReceivableGrossCurrent_iI_c20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zHhY5KxjxuPl" style="width: 10%; text-align: right" title="Accounts receivable">433,831</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--AccountsReceivableGrossCurrent_iI_c20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_z1ErEUOFAN1f" style="width: 10%; text-align: right" title="Accounts receivable">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Customer B</td> <td> </td> <td> </td> <td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250701__20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_zaYiSGhgC4h1" style="text-align: right" title="Revenues">213,235</td> <td> </td> <td> </td> <td> </td> <td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240701__20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_zoN6mSFYgbxg" style="text-align: right" title="Revenues">-</td> <td> </td> <td> </td> <td> </td> <td id="xdx_988_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250701__20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_zoynsOyE7m33" style="text-align: right" title="Percentage of concentration">14</td> <td>%</td> <td> </td> <td> </td> <td id="xdx_98A_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240701__20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_z7wYUeOWLIVl" style="text-align: right" title="Percentage of concentration">-</td> <td> </td> <td> </td> <td> </td> <td id="xdx_98B_eus-gaap--AccountsReceivableGrossCurrent_iI_c20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_zpU7fu4hQPS7" style="text-align: right" title="Accounts receivable">176,251</td> <td> </td> <td> </td> <td> </td> <td id="xdx_98A_eus-gaap--AccountsReceivableGrossCurrent_iI_c20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerBMember_zeB7tZOpMdZf" style="text-align: right" title="Accounts receivable">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Customer C</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250701__20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zZq2qpT8VvK7" style="text-align: right" title="Revenues">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240701__20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zMVPdM37X9o4" style="text-align: right" title="Revenues">179,488</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250701__20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zOsTN32fiW2d" style="text-align: right" title="Percentage of concentration">-</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240701__20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zQiZlaoNCUK4" style="text-align: right" title="Percentage of concentration">17</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--AccountsReceivableGrossCurrent_iI_c20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zFxPhSSLxMe2" style="text-align: right" title="Accounts receivable">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--AccountsReceivableGrossCurrent_iI_c20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zZoPDEvi4uF8" style="text-align: right" title="Accounts receivable">168,202</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer D</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250701__20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_zN0ZKfSsvKjj" style="text-align: right" title="Revenues">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240701__20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_zBantQ123i1j" style="text-align: right" title="Revenues">111,764</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250701__20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_z9NGXN0bUsj4" style="text-align: right" title="Percentage of concentration">-</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240701__20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_zZQBMAaaMcD3" style="text-align: right" title="Percentage of concentration">11</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--AccountsReceivableGrossCurrent_iI_c20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_zqir4Ah6VgT8" style="text-align: right" title="Accounts receivable">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--AccountsReceivableGrossCurrent_iI_c20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_zVccg3nuZ3hl" style="text-align: right" title="Accounts receivable">121,220</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250701__20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerOthersMember_zX1bHejGGXZ6" style="border-bottom: Black 1pt solid; text-align: right" title="Revenues">992,446</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240701__20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerOthersMember_zC8NcjtHdrdb" style="border-bottom: Black 1pt solid; text-align: right" title="Revenues">741,108</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250701__20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerOthersMember_zJyJCZtl2rCa" style="border-bottom: Black 1pt solid; text-align: right" title="Percentage of concentration">63</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240701__20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerOthersMember_zmOVJTlSqaZ6" style="border-bottom: Black 1pt solid; text-align: right" title="Percentage of concentration">72</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--AccountsReceivableGrossCurrent_iI_c20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerOthersMember_zCsc4bWsQJ8i" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts receivable">890,335</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--AccountsReceivableGrossCurrent_iI_c20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerOthersMember_zhQXj47wDwCg" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts receivable">870,785</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250701__20250930_zLEWQwht8cei" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenues">1,576,382</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240701__20240930_zd84TbGE523e" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenues">1,032,360</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250701__20250930_zkLAxPShLAs5" style="border-bottom: Black 2.5pt double; text-align: right" title="Percentage of concentration">100</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240701__20240930_zUjC0M8dKtC1" style="border-bottom: Black 2.5pt double; text-align: right" title="Percentage of concentration">100</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--AccountsReceivableGrossCurrent_iI_c20250930_zPoAEh26t9zc" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable, gross">1,500,417</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--AccountsReceivableGrossCurrent_iI_c20240930_zHnaDWFGykSj" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable, gross">1,160,207</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> For the nine months ended September 30, 2025, the Company generated total revenue of $3,204,858, of which one customer accounted for more than 10% of the Company’s total revenue. For the nine months ended September 30, 2024, the Company generated total revenue of $2,094,588, of which one customer accounted for more than 10% of the Company’s total revenue. The customers who accounted for more than 10% of the Company’s total revenue and its outstanding receivable balance at period-end is presented below: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="22" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the nine months ended September 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Revenue</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Percentage of Revenue</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Accounts receivable, gross</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 20%; text-align: left">Customer A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250101__20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zzIEp4FvnEPi" style="width: 10%; text-align: right" title="Revenues">736,716</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240101__20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zQTtOrwozSHi" style="width: 10%; text-align: right" title="Revenues">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250101__20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zm3msSzrbqdf" style="width: 8%; text-align: right" title="Percentage of concentration">23</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240101__20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zZd2exizUq63" style="width: 8%; text-align: right" title="Percentage of concentration">-</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--AccountsReceivableGrossCurrent_iI_c20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_z4JMwn1iEDN9" style="width: 10%; text-align: right" title="Accounts receivable">433,831</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--AccountsReceivableGrossCurrent_iI_c20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zNWETVlmKDlg" style="width: 10%; text-align: right" title="Accounts receivable">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer C</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250101__20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zqs4JfCQSNjj" style="text-align: right" title="Revenues">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240101__20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zUr2wD6Pbm6" style="text-align: right" title="Revenues">238,156</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250101__20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zDSjrdJ5ykBe" style="text-align: right" title="Percentage of concentration">-</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240101__20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zfoPnLwKWJKi" style="text-align: right" title="Percentage of concentration">11</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--AccountsReceivableGrossCurrent_iI_c20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zvPa5hEN1bHf" style="text-align: right" title="Accounts receivable">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--AccountsReceivableGrossCurrent_iI_c20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerCMember_zg2IKd89mlKk" style="text-align: right" title="Accounts receivable">168,202</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250101__20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OthersMember_zmYVAfZHWQZb" style="border-bottom: Black 1pt solid; text-align: right" title="Revenues">2,468,142</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240101__20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OthersMember_zAhnXn58VN2e" style="border-bottom: Black 1pt solid; text-align: right" title="Revenues">1,856,432</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250101__20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OthersMember_zfghF6ddFL3f" style="border-bottom: Black 1pt solid; text-align: right" title="Percentage of concentration">77</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240101__20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OthersMember_zBPdAYKhUqah" style="border-bottom: Black 1pt solid; text-align: right" title="Percentage of concentration">89</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--AccountsReceivableGrossCurrent_iI_c20250930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OthersMember_z5O8U3Trryv9" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts receivable">1,066,586</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--AccountsReceivableGrossCurrent_iI_c20240930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OthersMember_zewfm3wBrBv1" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts receivable">992,005</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250101__20250930_zNVo0NLaQuM2" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenues">3,204,858</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240101__20240930_zQGOKlgK86Yj" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue">2,094,588</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250101__20250930_zBy6BBztJvwf" style="border-bottom: Black 2.5pt double; text-align: right" title="Percentage of concentration">100</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240101__20240930_ztIuYKrZELi7" style="border-bottom: Black 2.5pt double; text-align: right" title="Percentage of concentration">100</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--AccountsReceivableGrossCurrent_iI_c20250930_zyf00PiFelqd" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable, gross">1,500,417</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--AccountsReceivableGrossCurrent_iI_c20240930_zPKWHN4fzT9g" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable, gross">1,160,207</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

370701

0.23

433831

213235

0.14

176251

179488

0.17

168202

111764

0.11

121220

992446

741108

0.63

0.72

890335

870785

1576382

1032360

1500417

1160207

3204858

2094588

736716

0.23

433831

238156

0.11

168202

2468142

1856432

0.77

0.89

1066586

992005

3204858

2094588

1500417

1160207

839347

493630

2162815

1479636

13. INCOME TAXES The loss before income taxes of the Company for the nine months ended September 30, 2025 and 2024 were comprised of the following: SCHEDULE OF LOSS BEFORE INCOME TAXES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250101__20250930_zwhkQmAHN7sc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240101__20240930_zYQEClOahuI2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the nine months ended September 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Tax jurisdictions from:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_hsrt--StatementGeographicalAxis__country--US_zWz9LjInDDVh" style="vertical-align: bottom; background-color: White"> <td style="width: 60%">- Local</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(295,229</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(115,739</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">- Foreign, representing:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_hsrt--StatementGeographicalAxis__country--HK_z4E3kplfzY5c" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Hong Kong</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(10,442</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(12,795</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_hsrt--StatementGeographicalAxis__custom--BritishVirginiaIslandMember_zu5Unov1TqK" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">British Virginia Island (non-taxable jurisdiction)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,700</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,550</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_hsrt--StatementGeographicalAxis__custom--LabuanMember_zbdqxwBq5gt2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Labuan, Malaysia (non-taxable jurisdiction)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,226</td><td style="text-align: left"></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(34,409</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_hsrt--StatementGeographicalAxis__country--MY_zxy7jVbKhP8j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1pt">Malaysia</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(23,619</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(225,155</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zFNTPceAnva1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Loss before income taxes</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(326,764</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(390,648</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> Provision for income taxes consisted of the following: SCHEDULE OF PROVISION FOR INCOME TAXES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the nine months ended September 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Current:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>- Local</td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--CurrentIncomeTaxExpenseBenefit_c20250101__20250930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zVjTThOtYeih" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--CurrentIncomeTaxExpenseBenefit_c20240101__20240930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_z0tRNqTOmrH2" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>- Foreign</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--CurrentIncomeTaxExpenseBenefit_c20250101__20250930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_z1clAyduxX4f" style="text-align: right" title="Current income tax provision">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--CurrentIncomeTaxExpenseBenefit_c20240101__20240930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zUzR73UFKnw6" style="text-align: right" title="Current income tax provision">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred tax assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>- Local</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--DeferredTaxAssetsNet_iI_c20250930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zWM6xFYCU5o2" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--DeferredTaxAssetsNet_iI_c20240930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zYW9M8oCVGog" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">- Foreign</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--DeferredTaxAssetsNet_iI_c20250930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_z2twf5Y46Tj6" style="width: 16%; text-align: right" title="Deferred tax assets">344</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--DeferredTaxAssetsNet_iI_c20240930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zsmEhtpWVLT2" style="width: 16%; text-align: right" title="Deferred tax assets">48</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred tax liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>- Local</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--DeferredTaxLiabilities_iI_c20250930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zW3DfxRmhmUe" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--DeferredTaxLiabilities_iI_c20240930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_znzUqR9BCJFg" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>- Foreign</td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--DeferredTaxLiabilities_iI_c20250930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zG0Cvtm317J" style="text-align: right" title="Deferred tax liabilities">5,305</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--DeferredTaxLiabilities_iI_c20240930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zSLrTpFxtC7j" style="text-align: right" title="Deferred tax liabilities">9,681</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Income tax payable:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>- Local</td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--TaxesPayableCurrent_iI_c20250930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zpaRtRnMIGx7" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--TaxesPayableCurrent_iI_c20240930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zlViIKYoklA7" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>- Foreign</td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--TaxesPayableCurrent_iI_c20250930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zLcn97DxDkt9" style="text-align: right" title="Income tax payable">3,358</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--TaxesPayableCurrent_iI_c20240930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zIKDMwGGr0S6" style="text-align: right" title="Income tax payable">3,358</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Income tax assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>- Local</td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--IncomeTaxReceivable_iI_c20250930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zJFazhno8sNf" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--IncomeTaxReceivable_iI_c20240930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zvQUEUdJEtKg" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>- Foreign</td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--IncomeTaxReceivable_iI_c20250930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zBBRuDpUi7ia" style="text-align: right" title="Income tax assets">333,847</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--IncomeTaxReceivable_iI_c20240930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zA2q0EPiyGFj" style="text-align: right" title="Income tax assets">352,785</td><td style="text-align: left"> </td></tr> </table> Effective and Statutory Rate Reconciliation The effective tax rate in the periods presented is the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rates. The following table summarizes a reconciliation of the Company’s income taxes expenses: SCHEDULE OF RECONCILIATION OF INCOME TAXES EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250101__20250930_zheGP6rCExwe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240101__20240930_zNXyUuayhib5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the nine months ended September 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40C_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_maETR_zWtgefd3KSx3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Computed expected expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">21</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">21</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_40D_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_pid_dp_uPure_maETR_zyZlneuwoVri" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Effect of foreign tax rate difference</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(0</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1</td><td style="text-align: left">)%</td></tr> <tr id="xdx_405_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_maETR_zKXNQ1kNBQo4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Valuation allowances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(40</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(22</td><td style="text-align: left">)%</td></tr> <tr id="xdx_400_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_pid_dp_uPure_maETR_z3aDl1bYmihe" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">19</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2</td><td style="padding-bottom: 1pt; text-align: left">%</td></tr> <tr id="xdx_400_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_pid_dp_mtETR_z69fWjJyMlQf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Effective tax rate</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">0</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">0</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250101__20250930_zmrY9T4roHJf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20240101__20240930_z6VwSeRhQage" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the nine months ended September 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_ztcpzTfP8Hfc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Statutory federal income tax rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">21</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">21</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_maITEBztdk_zCJfHjXLexm1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Computed expected expenses</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">68,620</td><td style="text-align: left"></td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(82,036</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_maITEBztdk_zZql9te16Xda" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Effect of foreign tax rate difference</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(92</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,638</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBztdk_zGR3bg1xILA7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Valuation allowances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(130,551</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">85,278</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--IncomeTaxReconciliationOtherAdjustments_maITEBztdk_zHzJDPgOlk75" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">62,023</td><td style="padding-bottom: 1pt; text-align: left"></td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(5,880</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBztdk_ztO3fIJUBdwg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of September 30, 2025 and 2024: SCHEDULE OF DEFERRED TAX ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250930_zfVIhV4mGw07" style="border-bottom: Black 1pt solid; text-align: center">As of September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240930_zqlLXOSQ4Cw2" style="border-bottom: Black 1pt solid; text-align: center">As of September 30, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred tax assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net operating losses carry forwards</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_hsrt--StatementGeographicalAxis__country--US_z7AB0cFSnjv8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%; text-align: left">- United States of America</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">258,021</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">176,439</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_hsrt--StatementGeographicalAxis__country--HK_zNwcTDCr60dc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">- Hong Kong</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,805</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,531</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_hsrt--StatementGeographicalAxis__custom--BritishVirginiaIslandMember_zNAtLuiEPBq2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">- British Virgin Islands</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_hsrt--StatementGeographicalAxis__custom--LabuanMalaysiaMember_zHFVrb5ljMZh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">- Labuan, Malaysia</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_hsrt--StatementGeographicalAxis__country--MY_zynq3I6zFcT5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1pt">- Malaysia</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">122,872</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">102,620</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_z5LlR1nf8vy6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total deferred tax assets</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">393,698</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">287,590</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsNet_iNI_di_zJcoTQdC0BTg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(393,698</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(287,590</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxLiabilities_iI_zcoS3BDnHpC4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Deferred tax assets, net of valuation allowance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The effective tax rate in the years presented is the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rates. During the period presented, the Company has a number of subsidiaries that operates in various countries: United States of America, Hong Kong, the British Virginia Islands and Malaysia that are subject to taxes in the jurisdictions in which they operate, as follows: United States of America The Company is registered in the State of Nevada and is subject to the tax laws of the United States of America. The Company is subject to the United States statutory corporate tax rate of <span id="xdx_902_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_uPure_c20250101__20250930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zwOXucO0CVKj" title="Statutory tax rate">21%. As of September 30, 2025, the operations in the United States of America incurred $1,228,669 of cumulative net operating losses (NOLs) which can be carried forward to offset future taxable income. The NOL carry forwards begin to expire in 2045, if unutilized. The Company has provided for a full valuation allowance of approximately $258,021 against the deferred tax assets on the expected future tax benefits from the net operating loss carry forwards as the management believes it is more likely than not that these assets will not be realized in the future. British Virgin Islands The British Virgin Islands currently levies no taxes on individuals or corporations based upon profits, income, gains or appreciation and there is no taxation in the nature of inheritance tax or estate duty. There are no other taxes likely to be material to us levied by the government of the British Virgin Islands except for stamp duties which may be applicable on instruments executed in, or, after execution, brought within the jurisdiction of the British Virgin Islands. The British Virgin Islands is not party to any double tax treaties that are applicable to any payments made to or by our company. There are no exchange control regulations or currency restrictions in the British Virgin Islands. Payments of dividends and capital in respect of our ordinary shares will not be subject to taxation in the British Virgin Islands and no withholding will be required on the payment of a dividend or capital to any holder of our ordinary shares, nor will gains derived from the disposal of our ordinary shares be subject to British Virgin Islands income or corporation tax. No stamp duty is payable in respect of the issue of the shares or on an instrument of transfer in respect of a share. Hong Kong AsiaFIN Holdings Corp. is subject to Hong Kong Profits Tax, which is charged at the statutory income tax rate of <span id="xdx_90F_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20250101__20250930__us-gaap--IncomeTaxAuthorityNameAxis__us-gaap--InlandRevenueHongKongMember_zU1jfjNVkK94" title="Statutory income tax rate">8.25% on its assessable income. Labuan, Malaysia Labuan was established an international offshore financial center in 1990 with its own specific laws and regulations to attract foreign investment and promoting financial services. Under the current laws of Labuan, AsiaFIN Holdings Corp. is governed under the Labuan Business Activity Tax Act 1990. Labuan offers a low fixed tax rate of 3% for a Labuan incorporated company carrying a Labuan trading activity while the profit of a Labuan incorporated company carrying a Labuan non-trading activity for the tax assessment year shall not be charged to tax under Labuan Business Activity Tax Act 1990, effectively subjecting to a 0% tax rate. Labuan trading activity includes banking, insurance, trading, management, licensing, shipping operations or any other activity which is not a Labuan non-trading activity while Labuan non-trading activity is defined as an activity relating to the holding of investments in securities, stock, shares, loans, deposits or any other properties situated in Labuan by a Labuan incorporated company. For a Labuan incorporated company which fails to meet the substantial activity requirements issued in a circular on April 29, 2020, the tax charge for such company is based on <span id="xdx_906_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_c20250101__20250930__us-gaap--IncomeTaxAuthorityNameAxis__custom--LabuanMember_zMtr4Rmg2wSg" title="Statutory income tax rate">24% of net audited profit. As the Company’s subsidiary, AsiaFIN Holdings Corp., which was incorporated under the Labuan acts as an investment holding company, is carrying a Labuan non-trading activity, the Company is not subject to tax under Labuan Business Activity Tax Act 1990. Malaysia Under the Malaysian tax regulatory system, companies incorporated or operating in Malaysia that are wholly or partially owned by foreign entities are generally subject to the standard corporate income tax rate of <span id="xdx_90E_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_c20250101__20250930__srt--StatementGeographicalAxis__country--MY_zpQIGB0CVye3" title="Statutory income tax rate">24% on their chargeable income, unless they qualify for preferential tax treatment under specific incentives or thresholds. As the Company holds and controls subsidiaries incorporated and operating in Malaysia, these subsidiaries are subject to Malaysian corporate tax laws and are taxed at the prevailing corporate tax rate of <span id="xdx_90E_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_c20250101__20250930__srt--StatementGeographicalAxis__country--MY_z9rbLNa6Qen" title="Statutory income tax rate">24% on their assessable income for the relevant year of assessment. As of September 30, 2025, the operations in Malaysia incurred $270,893 of cumulative net operating losses which can be carried forward to offset future taxable income. The net operating loss can be carried forward for seven years. The Company has provided for a full valuation allowance against the deferred tax assets of $122,872 on the expected future tax benefits from the net operating loss carry forwards as the management believes it is more likely than not that these assets will not be realized in the future. As of September 30, 2025, the Company’s management believes that it is more likely than not that the deferred tax assets will not be fully realizable in the future. Despite the Company starting to turn a net profit for the year according to reporting figures, economic uncertainties dictate that the Company will only adjust its valuation allowance policy if it can sustain net profits over consecutive reporting periods. Therefore, the Company has provided for a full valuation allowance against its deferred tax assets of $393,698 and $317,443 as of September 30, 2025 and December 31, 2024, respectively. For the nine months ended September 30, 2025, the valuation allowance was increased by $<span id="xdx_90A_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_c20250101__20250930__srt--StatementGeographicalAxis__country--MY_zopBhbY7Zs6d" title="Deferred tax assets valuation allowance increase">76,255, primarily due to the increase in the operating losses incurred by the Company and its subsidiaries operating in Malaysia. For the nine months ended September 30, 2025 and September 30, 2024, the Company recorded cash paid for income taxes of $155,828 and $79,645, respectively.

The loss before income taxes of the Company for the nine months ended September 30, 2025 and 2024 were comprised of the following: SCHEDULE OF LOSS BEFORE INCOME TAXES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250101__20250930_zwhkQmAHN7sc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240101__20240930_zYQEClOahuI2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the nine months ended September 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Tax jurisdictions from:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_hsrt--StatementGeographicalAxis__country--US_zWz9LjInDDVh" style="vertical-align: bottom; background-color: White"> <td style="width: 60%">- Local</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(295,229</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(115,739</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">- Foreign, representing:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_hsrt--StatementGeographicalAxis__country--HK_z4E3kplfzY5c" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Hong Kong</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(10,442</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(12,795</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_hsrt--StatementGeographicalAxis__custom--BritishVirginiaIslandMember_zu5Unov1TqK" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">British Virginia Island (non-taxable jurisdiction)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,700</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,550</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_hsrt--StatementGeographicalAxis__custom--LabuanMember_zbdqxwBq5gt2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Labuan, Malaysia (non-taxable jurisdiction)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,226</td><td style="text-align: left"></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(34,409</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_hsrt--StatementGeographicalAxis__country--MY_zxy7jVbKhP8j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1pt">Malaysia</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(23,619</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(225,155</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zFNTPceAnva1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Loss before income taxes</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(326,764</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(390,648</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

-295229

-115739

-10442

-12795

-2700

-2550

5226

-34409

-23619

-225155

-326764

-390648

Provision for income taxes consisted of the following: SCHEDULE OF PROVISION FOR INCOME TAXES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the nine months ended September 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Current:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>- Local</td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--CurrentIncomeTaxExpenseBenefit_c20250101__20250930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zVjTThOtYeih" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--CurrentIncomeTaxExpenseBenefit_c20240101__20240930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_z0tRNqTOmrH2" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>- Foreign</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--CurrentIncomeTaxExpenseBenefit_c20250101__20250930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_z1clAyduxX4f" style="text-align: right" title="Current income tax provision">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--CurrentIncomeTaxExpenseBenefit_c20240101__20240930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zUzR73UFKnw6" style="text-align: right" title="Current income tax provision">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred tax assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>- Local</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--DeferredTaxAssetsNet_iI_c20250930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zWM6xFYCU5o2" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--DeferredTaxAssetsNet_iI_c20240930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zYW9M8oCVGog" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">- Foreign</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--DeferredTaxAssetsNet_iI_c20250930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_z2twf5Y46Tj6" style="width: 16%; text-align: right" title="Deferred tax assets">344</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--DeferredTaxAssetsNet_iI_c20240930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zsmEhtpWVLT2" style="width: 16%; text-align: right" title="Deferred tax assets">48</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred tax liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>- Local</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--DeferredTaxLiabilities_iI_c20250930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zW3DfxRmhmUe" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--DeferredTaxLiabilities_iI_c20240930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_znzUqR9BCJFg" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>- Foreign</td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--DeferredTaxLiabilities_iI_c20250930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zG0Cvtm317J" style="text-align: right" title="Deferred tax liabilities">5,305</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--DeferredTaxLiabilities_iI_c20240930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zSLrTpFxtC7j" style="text-align: right" title="Deferred tax liabilities">9,681</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Income tax payable:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>- Local</td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--TaxesPayableCurrent_iI_c20250930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zpaRtRnMIGx7" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--TaxesPayableCurrent_iI_c20240930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zlViIKYoklA7" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>- Foreign</td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--TaxesPayableCurrent_iI_c20250930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zLcn97DxDkt9" style="text-align: right" title="Income tax payable">3,358</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--TaxesPayableCurrent_iI_c20240930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zIKDMwGGr0S6" style="text-align: right" title="Income tax payable">3,358</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Income tax assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>- Local</td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--IncomeTaxReceivable_iI_c20250930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zJFazhno8sNf" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--IncomeTaxReceivable_iI_c20240930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zvQUEUdJEtKg" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>- Foreign</td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--IncomeTaxReceivable_iI_c20250930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zBBRuDpUi7ia" style="text-align: right" title="Income tax assets">333,847</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--IncomeTaxReceivable_iI_c20240930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zA2q0EPiyGFj" style="text-align: right" title="Income tax assets">352,785</td><td style="text-align: left"> </td></tr> </table>

344

5305

9681

3358

333847

352785

The following table summarizes a reconciliation of the Company’s income taxes expenses: SCHEDULE OF RECONCILIATION OF INCOME TAXES EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250101__20250930_zheGP6rCExwe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240101__20240930_zNXyUuayhib5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the nine months ended September 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40C_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_maETR_zWtgefd3KSx3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Computed expected expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">21</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">21</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_40D_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_pid_dp_uPure_maETR_zyZlneuwoVri" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Effect of foreign tax rate difference</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(0</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1</td><td style="text-align: left">)%</td></tr> <tr id="xdx_405_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_maETR_zKXNQ1kNBQo4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Valuation allowances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(40</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(22</td><td style="text-align: left">)%</td></tr> <tr id="xdx_400_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_pid_dp_uPure_maETR_z3aDl1bYmihe" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">19</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2</td><td style="padding-bottom: 1pt; text-align: left">%</td></tr> <tr id="xdx_400_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_pid_dp_mtETR_z69fWjJyMlQf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Effective tax rate</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">0</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">0</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250101__20250930_zmrY9T4roHJf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20240101__20240930_z6VwSeRhQage" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the nine months ended September 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_ztcpzTfP8Hfc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Statutory federal income tax rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">21</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">21</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_maITEBztdk_zCJfHjXLexm1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Computed expected expenses</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">68,620</td><td style="text-align: left"></td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(82,036</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_maITEBztdk_zZql9te16Xda" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Effect of foreign tax rate difference</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(92</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,638</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBztdk_zGR3bg1xILA7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Valuation allowances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(130,551</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">85,278</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--IncomeTaxReconciliationOtherAdjustments_maITEBztdk_zHzJDPgOlk75" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">62,023</td><td style="padding-bottom: 1pt; text-align: left"></td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(5,880</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBztdk_ztO3fIJUBdwg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

0.21

-0

-0.01

-0.40

-0.22

0.19

0.02

0.21

68620

-82036

-92

2638

-130551

85278

62023

-5880

The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of September 30, 2025 and 2024: SCHEDULE OF DEFERRED TAX ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250930_zfVIhV4mGw07" style="border-bottom: Black 1pt solid; text-align: center">As of September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240930_zqlLXOSQ4Cw2" style="border-bottom: Black 1pt solid; text-align: center">As of September 30, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred tax assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net operating losses carry forwards</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_hsrt--StatementGeographicalAxis__country--US_z7AB0cFSnjv8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%; text-align: left">- United States of America</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">258,021</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">176,439</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_hsrt--StatementGeographicalAxis__country--HK_zNwcTDCr60dc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">- Hong Kong</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,805</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,531</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_hsrt--StatementGeographicalAxis__custom--BritishVirginiaIslandMember_zNAtLuiEPBq2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">- British Virgin Islands</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_hsrt--StatementGeographicalAxis__custom--LabuanMalaysiaMember_zHFVrb5ljMZh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">- Labuan, Malaysia</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_hsrt--StatementGeographicalAxis__country--MY_zynq3I6zFcT5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1pt">- Malaysia</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">122,872</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">102,620</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_z5LlR1nf8vy6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total deferred tax assets</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">393,698</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">287,590</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsNet_iNI_di_zJcoTQdC0BTg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(393,698</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(287,590</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxLiabilities_iI_zcoS3BDnHpC4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Deferred tax assets, net of valuation allowance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

258021

176439

12805

8531

122872

102620

393698

287590

393698

287590

0.21

1228669

The NOL carry forwards begin to expire in 2045, if unutilized

258021

0.0825

0.24

270893

122872

393698

317443

76255

155828

79645

14. SHAREHOLDERS’ EQUITY On June 14, 2019, the Company issued <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20190614__20190614__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zgjrwFWjaXpj" title="Restricted common stock, shares">100,000 shares of restricted common stock, with a par value of $0.0001 per share, to Wong Kai Cheong in consideration of $<span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20190614__20190614__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zpMc95slUYs7" title="Restricted common stock, value">10. The $10 in proceeds went to the Company to be used as working capital. Mr. Wong serves as our Chief Executive Officer, President, Secretary, Treasurer and as member of our Board of Directors. On December 18, 2019, we, “the Company” acquired <span id="xdx_906_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_dp_uPure_c20191218__us-gaap--BusinessAcquisitionAxis__custom--MalaysiaCompanyMember_zH7P8NaPPLEj" title="Ownership percentage">100% of the equity interests of AsiaFIN Holdings Corp. (herein referred to as the “Malaysia Company”), a private limited company incorporated in Labuan, Malaysia. In consideration of the equity interests of AsiaFIN Holdings Corp., our Chief Executive Officer, Mr. Wong was compensated $<span id="xdx_908_eus-gaap--BusinessCombinationConsiderationTransferred1_pn3n3_uHKD_c20191218__20191218__us-gaap--BusinessAcquisitionAxis__custom--MalaysiaCompanyMember_zd4UPa2RIaHf" title="Compensation to CEO">1 HKD. On December 20, 2019, the Company issued <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20191220__20191220__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zd8O5mJrPIY3" title="Restricted common stock, shares">21,900,000 shares of restricted common stock to Wong Kai Cheong with a par value of $0.0001 per share, in consideration of $<span id="xdx_906_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20191220__20191220__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zwbs9qW38Usf" title="Restricted common stock, value">2,190. The $2,190 in proceeds went to the Company to be used as working capital. On December 20, 2019, the Company issued <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20191220__20191220__dei--LegalEntityAxis__custom--SeeUnicornVenturesSdnBhdMember_zrHWa9OorxTh" title="Restricted common stock, shares">21,850,000 shares of restricted common stock to See Unicorn Ventures Sdn. Bhd., a company incorporated in Malaysia, with a par value of $0.0001 per share, in consideration of $<span id="xdx_906_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20191220__20191220__dei--LegalEntityAxis__custom--SeeUnicornVenturesSdnBhdMember_zk9aIONR2Iqg" title="Restricted common stock, value">2,185. The $2,185 went to the Company to be used as working capital. Our Director, Dato’ Seah Kok Wah, is a shareholder of See Unicorn Ventures Sdn. Bhd. On December 20, 2019, the Company issued <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20191220__20191220__dei--LegalEntityAxis__custom--SEATechVenturesCorpMember_zmBCPXXRKDJ4" title="Restricted common stock, shares">10,000,000 shares of restricted common stock to SEATech Ventures Corp., a company incorporated in Nevada, with a par value of $0.0001 per share, in consideration of $<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20191220__20191220__dei--LegalEntityAxis__custom--SEATechVenturesCorpMember_zoqDtrOlCqz9" title="Restricted common stock, value">1,000. The $1,000 went to the Company to be used as working capital. Dato’ Seah Kok Wah is an Officer and Director of and also a shareholder of SEATech Ventures Corp., owning <span id="xdx_906_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20191220__us-gaap--BusinessAcquisitionAxis__custom--SEATechVenturesCorpMember_zCU71uat3LGf" title="Business acquisition voting percentage">17.49% of the voting power of SEATech Ventures Corp. On December 20, 2019, the Company issued <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20191220__20191220__dei--LegalEntityAxis__custom--AsiaFINTalentSdnBhdMember_z7e9NqKCQi9l" title="Restricted common stock, shares">5,000,000 shares of restricted common stock to AsiaFIN Talent Sdn. Bhd., a company incorporated in Malaysia, with a par value of $0.0001 per share, in consideration of $<span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20191220__20191220__dei--LegalEntityAxis__custom--AsiaFINTalentSdnBhdMember_z2wvRJvifDC3" title="Restricted common stock, value">500. The $500 went to the Company to be used as working capital. Mr. Kang Kok Seng Michael and Mr. Ng Kai Thim are each an Officer and Director of, and also the controlling shareholders of AsiaFIN Talent Sdn. Bhd. On December 23, 2019, AsiaFIN Holdings Corp., Malaysia Company acquired AsiaFIN Holdings Limited (herein referred to as the “Hong Kong Company”), a private limited company incorporated in Hong Kong. In consideration of the equity interests of AsiaFIN Holdings Limited, our Chief Executive Officer, Mr. Wong was compensated $<span id="xdx_908_eus-gaap--BusinessCombinationConsiderationTransferred1_pn3n3_uHKD_c20191223__20191223__us-gaap--BusinessAcquisitionAxis__custom--MalaysiaCompanyMember_zYRAF7Shlzri" title="Compensation to CEO">1 HKD. On February 7, 2020, the Company issued 500,000 shares of restricted common stock to Jeremy Wong Zi Jun at the purchase price of $0.10 per share, for a total purchase price of $50,000. The $50,000 in proceeds went to the Company to be used as working capital. Mr. Jeremy Wong Zi Jun is the son of the Mr. Wong Kai Cheong, who is serving as the company’s Chief Executive Director. On August 3, 2021, the Company issued 837,300 shares of common stock being sold at $1.00 per share for a total of $837,300 through initial public offering. On December 22, 2022, the Company entered into an acquisition agreement with the shareholders of StarFIN Holdings Limited, to acquire <span id="xdx_904_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_c20221222__us-gaap--BusinessAcquisitionAxis__custom--StarFINHoldingsLimitedMember_z2XcNTpZT2U3" title="Ownership percentage">100% equity stake in StarFIN Holdings Limited in consideration of a new issuance of <span id="xdx_90E_eus-gaap--BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_pid_c20221222__20221222__us-gaap--BusinessAcquisitionAxis__custom--StarFINHoldingsLimitedMember_z8Wb7PYonyDe" title="Shares issued for acquisition">8,232,038 shares of restricted common stock, valued at $<span id="xdx_906_eus-gaap--BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned_iI_pid_c20221222__us-gaap--BusinessAcquisitionAxis__custom--StarFINHoldingsLimitedMember_ztJnFT5KC2cl" title="Shares issued for acquisition, value">9,055,242. On January 20, 2025, the Company issued 364,000 shares of restricted common stock to 14 individual shareholders at the purchase price of $0.90 per share, for a total purchase price of $327,600. The $327,600 in proceeds went to the Company to be used as working capital. As of September 30, 2025, the Company have an issued and outstanding share of common stock of 81,915,838 with an authorized share of common stock of 600,000,000 with a par value of $0.0001. In addition, the Company have an authorized share of preference stock of 200,000,000 with a par value of $0.0001, however no share of preference stock was issued and outstanding as of September 30, 2025.

100000

0.0001

1000

21900000

0.0001

2190

21850000

0.0001

2185

10000000

0.0001

1000

0.1749

5000000

0.0001

500

1000

500000

0.10

50000

837300

1.00

837300

8232038

9055242

364000

0.90

327600

81915838

600000000

0.0001

200000000

0.0001

15. DIVIDEND No dividend was declared for the nine months ended September 30, 2025.

16. FOREIGN CURRENCY EXCHANGE RATE The Company cannot guarantee that the current exchange rate will remain stable, therefore there is a possibility that the Company could post the same amount of income for two comparable periods and because of the fluctuating exchange rate post higher or lower income depending on exchange rate converted into US dollars at the end of the financial year. The exchange rate could fluctuate depending on changes in political and economic environments without notice.

17. SEGMENT REPORTING ASC 280, “Segment Reporting” establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organization structure as well as information about services categories, business segments and major customers in financial statements. The Company has three reportable segments based on business unit, Fintech, RPA and Regtech businesses and two reportable segments based on country, Malaysia and Non-Malaysia. The Company adopted the ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures”, which expands annual and interim disclosure requirements for reportable segments, primarily through enhanced disclosures about significant segment expenses. In accordance with the “Segment Reporting” Topic of the ASC, the Company’s chief operating decision maker has been identified as the Chief Executive Officer and President, who reviews operating results to make decisions about allocating resources and assessing performance for the entire Company. Existing guidance, which is based on a management approach to segment reporting, establishes requirements to report selected segment information quarterly and to report annually entity-wide disclosures about products and services, major customers, and the countries in which the entity holds material assets and reports revenue. All material operating units qualify for aggregation under “Segment Reporting” due to their similar customer base and similarities in economic characteristics; nature of products and services; and procurement, manufacturing and distribution processes. SCHEDULE OF SEGMENT REPORTING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">By Business Unit</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zylMD97OrYii" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fintech</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_zIqFJj7mZEhl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Regtech</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_zUDXmhRpkwm4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">RPA</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20250101__20250930_zRr0bicWPfPl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Nine Months Ended and As of September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">By Business Unit</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fintech</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Regtech</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">RPA</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_za1NGOWshZR8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,259,162</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,488,384</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">457,312</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,204,858</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CostOfRevenue_iN_di_z8rgQMddrqu1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(809,867</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(893,493</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(459,455</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,162,815</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--GrossProfit_zkswAHLwjsya" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">449,295</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">594,891</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(2,143</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,042,043</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--ShareOfLossFromOperationOfAssociate_iN_di_zzelUF7HiRNf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Share of loss from operation of associate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(118</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(118</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--SellingGeneralAndAdministrativeExpensesAndOtherIncome_iN_di_zGo3Y1U4gCL2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Selling, general and administrative expenses and other income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(391,947</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(686,698</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(290,044</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,368,689</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OperatingIncomeLoss_z2Q41euVrqIi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Loss from operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">57,348</td><td style="padding-bottom: 2.5pt; text-align: left"></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(91,925</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(292,187</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(326,764</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Total assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_988_eus-gaap--Assets_iI_c20250930__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zWoCc9JkLeCi" style="border-bottom: Black 1pt solid; text-align: right" title="Total assets">1,159,937</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_981_eus-gaap--Assets_iI_c20250930__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_zcTn6DxhIgqb" style="border-bottom: Black 1pt solid; text-align: right" title="Total assets">2,032,230</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98D_eus-gaap--Assets_iI_c20250930__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_zK5ZcTJJGyq" style="border-bottom: Black 1pt solid; text-align: right" title="Total assets">858,362</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_989_eus-gaap--Assets_iI_c20250930_z4rgxHHmkwa1" style="border-bottom: Black 1pt solid; text-align: right" title="Total assets">4,050,529</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_z5BYPFkaUAgj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Capital expenditure</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">11,441</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">20,045</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">8,467</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">39,953</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">By Country</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250101__20250930__srt--StatementGeographicalAxis__country--MY_z81XvXAuaG7a" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Malaysia</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250101__20250930__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_z0etcZWDx7bi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Non-Malaysia</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20250101__20250930_zbpRXexqeGM6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Nine Months Ended and As of September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">By Country</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Malaysia</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Non-Malaysia</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zN4ODWIRifsj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,204,858</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,204,858</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CostOfRevenue_iN_di_za66bPUP9CRi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,162,815</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,162,815</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--GrossProfit_zRjRfA54FYre" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,042,043</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,042,043</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--ShareOfLossFromOperationOfAssociate_iN_di_zNCU9ukHdk3c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Share of loss from operation of associate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(118</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(118</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--SellingGeneralAndAdministrativeExpensesAndOtherIncome_iN_di_zAnUL1tMjNI4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Selling, general and administrative expenses and other income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,060,317</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(308,372</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,368,689</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OperatingIncomeLoss_zUs26CjHm628" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Loss from operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(18,392</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(308,372</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(326,764</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Total assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_987_eus-gaap--Assets_iI_c20250930__srt--StatementGeographicalAxis__country--MY_zUmMVQwulay2" style="border-bottom: Black 1pt solid; text-align: right" title="Total assets">4,017,442</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--Assets_iI_c20250930__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_zP3ulzIWevZe" style="border-bottom: Black 1pt solid; text-align: right" title="Total assets">33,087</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98D_eus-gaap--Assets_iI_c20250930_zJPoJyr2jyd4" style="border-bottom: Black 1pt solid; text-align: right" title="Total assets">4,050,529</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_zVp6u9U9CcF8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Capital expenditure</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">39,953</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">39,953</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">By Business Unit</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zER2KPbCSyVk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fintech</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_zHIabSSMuteg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Regtech</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_zo8heUjq4rOc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">RPA</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20240101__20240930_zP1hGeYXxKJl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Nine Months Ended and As of September 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">By Business Unit</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fintech</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Regtech</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">RPA</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zauht9N3h3sl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">988,436</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">901,311</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">204,841</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,094,588</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CostOfRevenue_iN_di_zkrSKX3zOqkh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(539,252</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(352,247</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(588,137</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,479,636</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--GrossProfit_zmpIxO2DRa7a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">449,184</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">549,064</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(383,296</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">614,952</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--ShareOfLossFromOperationOfAssociate_iN_di_zpgVB2vUXGEd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Share of loss from operation of associate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(41,751</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(41,751</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--SellingGeneralAndAdministrativeExpensesAndOtherIncome_iN_di_zhR7iLagxb41" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Selling, general and administrative expenses and other income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(308,236</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(335,145</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(320,468</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(963,849</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OperatingIncomeLoss_ze1MXZbCUnpb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Loss from operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">140,948</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">172,168</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(703,764</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(390,648</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Total assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_988_eus-gaap--Assets_iI_c20240930__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_z3kEgTQm2MM5" style="border-bottom: Black 1pt solid; text-align: right" title="Total assets">1,194,048</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98B_eus-gaap--Assets_iI_c20240930__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_zmQ8B9vTdEE6" style="border-bottom: Black 1pt solid; text-align: right" title="Total assets">1,298,290</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_984_eus-gaap--Assets_iI_c20240930__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_zi2bMqeXW35l" style="border-bottom: Black 1pt solid; text-align: right" title="Total assets">1,241,431</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_989_eus-gaap--Assets_iI_c20240930_zxesAYbdeclj" style="border-bottom: Black 1pt solid; text-align: right" title="Total assets">3,733,769</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_zpmh4eUKcQb6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Capital expenditure</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">33,559</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">36,489</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">34,891</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">104,939</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">By Country</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240101__20240930__srt--StatementGeographicalAxis__country--MY_zYPNgCUq4Wze" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Malaysia</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20240101__20240930__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_zWul6jfUfTx6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Non-Malaysia</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20240101__20240930_zFEH5H7gzkw8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Nine Months Ended and As of September 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">By Country</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Malaysia</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Non-Malaysia</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zK0iVbKOTkP6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,094,588</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,094,588</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CostOfRevenue_iN_di_zqwt2uxY5XCl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,479,636</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,479,636</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--GrossProfit_zxV76N3PIHvf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">614,952</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">614,952</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--ShareOfLossFromOperationOfAssociate_iN_di_zsJU9BGeEGEj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Share of loss from operation of associate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(41,751</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(41,751</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--SellingGeneralAndAdministrativeExpensesAndOtherIncome_iN_di_zol9M024m0yk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Selling, general and administrative expenses and other income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(832,765</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(131,084</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(963,849</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OperatingIncomeLoss_zTa1mPUL9vg1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Loss from operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(259,564</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(131,084</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(390,648</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Total assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_984_eus-gaap--Assets_iI_c20240930__srt--StatementGeographicalAxis__country--MY_zBAwkFPlen16" style="border-bottom: Black 1pt solid; text-align: right" title="Total assets">3,692,978</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98C_eus-gaap--Assets_iI_c20240930__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_zwsxHH2WWDq" style="border-bottom: Black 1pt solid; text-align: right" title="Total assets">40,791</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_986_eus-gaap--Assets_iI_c20240930_zBhXgPu9Iv2a" style="border-bottom: Black 1pt solid; text-align: right" title="Total assets">3,733,769</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_zBYW8PaEJWw4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Capital expenditure</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">104,939</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">104,939</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

The Company has three reportable segments based on business unit, Fintech, RPA and Regtech businesses and two reportable segments based on country, Malaysia and Non-Malaysia

SCHEDULE OF SEGMENT REPORTING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">By Business Unit</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zylMD97OrYii" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fintech</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_zIqFJj7mZEhl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Regtech</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_zUDXmhRpkwm4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">RPA</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20250101__20250930_zRr0bicWPfPl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Nine Months Ended and As of September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">By Business Unit</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fintech</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Regtech</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">RPA</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_za1NGOWshZR8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,259,162</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,488,384</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">457,312</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,204,858</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CostOfRevenue_iN_di_z8rgQMddrqu1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(809,867</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(893,493</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(459,455</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,162,815</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--GrossProfit_zkswAHLwjsya" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">449,295</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">594,891</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(2,143</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,042,043</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--ShareOfLossFromOperationOfAssociate_iN_di_zzelUF7HiRNf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Share of loss from operation of associate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(118</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(118</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--SellingGeneralAndAdministrativeExpensesAndOtherIncome_iN_di_zGo3Y1U4gCL2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Selling, general and administrative expenses and other income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(391,947</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(686,698</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(290,044</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,368,689</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OperatingIncomeLoss_z2Q41euVrqIi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Loss from operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">57,348</td><td style="padding-bottom: 2.5pt; text-align: left"></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(91,925</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(292,187</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(326,764</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Total assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_988_eus-gaap--Assets_iI_c20250930__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zWoCc9JkLeCi" style="border-bottom: Black 1pt solid; text-align: right" title="Total assets">1,159,937</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_981_eus-gaap--Assets_iI_c20250930__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_zcTn6DxhIgqb" style="border-bottom: Black 1pt solid; text-align: right" title="Total assets">2,032,230</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98D_eus-gaap--Assets_iI_c20250930__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_zK5ZcTJJGyq" style="border-bottom: Black 1pt solid; text-align: right" title="Total assets">858,362</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_989_eus-gaap--Assets_iI_c20250930_z4rgxHHmkwa1" style="border-bottom: Black 1pt solid; text-align: right" title="Total assets">4,050,529</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_z5BYPFkaUAgj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Capital expenditure</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">11,441</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">20,045</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">8,467</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">39,953</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">By Country</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250101__20250930__srt--StatementGeographicalAxis__country--MY_z81XvXAuaG7a" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Malaysia</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250101__20250930__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_z0etcZWDx7bi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Non-Malaysia</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20250101__20250930_zbpRXexqeGM6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Nine Months Ended and As of September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">By Country</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Malaysia</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Non-Malaysia</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zN4ODWIRifsj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,204,858</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,204,858</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CostOfRevenue_iN_di_za66bPUP9CRi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,162,815</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,162,815</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--GrossProfit_zRjRfA54FYre" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,042,043</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,042,043</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--ShareOfLossFromOperationOfAssociate_iN_di_zNCU9ukHdk3c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Share of loss from operation of associate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(118</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(118</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--SellingGeneralAndAdministrativeExpensesAndOtherIncome_iN_di_zAnUL1tMjNI4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Selling, general and administrative expenses and other income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,060,317</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(308,372</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,368,689</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OperatingIncomeLoss_zUs26CjHm628" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Loss from operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(18,392</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(308,372</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(326,764</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Total assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_987_eus-gaap--Assets_iI_c20250930__srt--StatementGeographicalAxis__country--MY_zUmMVQwulay2" style="border-bottom: Black 1pt solid; text-align: right" title="Total assets">4,017,442</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--Assets_iI_c20250930__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_zP3ulzIWevZe" style="border-bottom: Black 1pt solid; text-align: right" title="Total assets">33,087</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98D_eus-gaap--Assets_iI_c20250930_zJPoJyr2jyd4" style="border-bottom: Black 1pt solid; text-align: right" title="Total assets">4,050,529</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_zVp6u9U9CcF8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Capital expenditure</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">39,953</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">39,953</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">By Business Unit</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zER2KPbCSyVk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fintech</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_zHIabSSMuteg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Regtech</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_zo8heUjq4rOc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">RPA</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20240101__20240930_zP1hGeYXxKJl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Nine Months Ended and As of September 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">By Business Unit</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fintech</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Regtech</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">RPA</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zauht9N3h3sl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">988,436</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">901,311</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">204,841</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,094,588</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CostOfRevenue_iN_di_zkrSKX3zOqkh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(539,252</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(352,247</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(588,137</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,479,636</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--GrossProfit_zmpIxO2DRa7a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">449,184</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">549,064</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(383,296</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">614,952</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--ShareOfLossFromOperationOfAssociate_iN_di_zpgVB2vUXGEd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Share of loss from operation of associate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(41,751</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(41,751</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--SellingGeneralAndAdministrativeExpensesAndOtherIncome_iN_di_zhR7iLagxb41" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Selling, general and administrative expenses and other income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(308,236</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(335,145</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(320,468</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(963,849</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OperatingIncomeLoss_ze1MXZbCUnpb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Loss from operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">140,948</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">172,168</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(703,764</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(390,648</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Total assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_988_eus-gaap--Assets_iI_c20240930__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_z3kEgTQm2MM5" style="border-bottom: Black 1pt solid; text-align: right" title="Total assets">1,194,048</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98B_eus-gaap--Assets_iI_c20240930__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_zmQ8B9vTdEE6" style="border-bottom: Black 1pt solid; text-align: right" title="Total assets">1,298,290</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_984_eus-gaap--Assets_iI_c20240930__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_zi2bMqeXW35l" style="border-bottom: Black 1pt solid; text-align: right" title="Total assets">1,241,431</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_989_eus-gaap--Assets_iI_c20240930_zxesAYbdeclj" style="border-bottom: Black 1pt solid; text-align: right" title="Total assets">3,733,769</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_zpmh4eUKcQb6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Capital expenditure</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">33,559</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">36,489</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">34,891</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">104,939</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">By Country</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240101__20240930__srt--StatementGeographicalAxis__country--MY_zYPNgCUq4Wze" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Malaysia</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20240101__20240930__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_zWul6jfUfTx6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Non-Malaysia</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20240101__20240930_zFEH5H7gzkw8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Nine Months Ended and As of September 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">By Country</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Malaysia</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Non-Malaysia</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zK0iVbKOTkP6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,094,588</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,094,588</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CostOfRevenue_iN_di_zqwt2uxY5XCl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,479,636</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,479,636</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--GrossProfit_zxV76N3PIHvf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">614,952</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">614,952</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--ShareOfLossFromOperationOfAssociate_iN_di_zsJU9BGeEGEj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Share of loss from operation of associate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(41,751</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(41,751</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--SellingGeneralAndAdministrativeExpensesAndOtherIncome_iN_di_zol9M024m0yk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Selling, general and administrative expenses and other income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(832,765</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(131,084</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(963,849</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OperatingIncomeLoss_zTa1mPUL9vg1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Loss from operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(259,564</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(131,084</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(390,648</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Total assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_984_eus-gaap--Assets_iI_c20240930__srt--StatementGeographicalAxis__country--MY_zBAwkFPlen16" style="border-bottom: Black 1pt solid; text-align: right" title="Total assets">3,692,978</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98C_eus-gaap--Assets_iI_c20240930__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_zwsxHH2WWDq" style="border-bottom: Black 1pt solid; text-align: right" title="Total assets">40,791</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_986_eus-gaap--Assets_iI_c20240930_zBhXgPu9Iv2a" style="border-bottom: Black 1pt solid; text-align: right" title="Total assets">3,733,769</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_zBYW8PaEJWw4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Capital expenditure</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">104,939</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">104,939</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

1259162

1488384

457312

3204858

809867

893493

459455

2162815

449295

594891

-2143

1042043

118 118 391947 686698 290044 1368689

57348

-91925

-292187

-326764

1159937

2032230

858362

4050529

11441

20045

8467

39953

3204858

2162815

1042043

118 118 1060317 308372 1368689

-18392

-308372

-326764

4017442

33087

4050529

39953

988436

901311

204841

2094588

539252

352247

588137

1479636

449184

549064

-383296

614952

41751 41751 308236 335145 320468 963849

140948

172168

-703764

-390648

1194048

1298290

1241431

3733769

33559

36489

34891

104939

2094588

1479636

614952

41751 41751 832765 131084 963849

-259564

-131084

-390648

3692978

40791

3733769

104939

18. COMPARATIVE FIGURES The Company has adjusted the comparative figures in the Consolidated Statements of Operations and Comprehensive Loss for the three and nine months ended September 30, 2024, due to the reclassification of certain items from selling, general and administrative expenses to cost of revenue to conform with the current period presentation. For the three-month period, cost of revenue was adjusted from $48,773 to $493,630 and selling, general and administrative expenses from $<span id="xdx_902_eus-gaap--SellingGeneralAndAdministrativeExpense_c20240701__20240930__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zDthnsIN5Cv6" title="Selling, general and administrative expenses">792,496 to $347,639. For the nine-month period, cost of revenue was adjusted from $149,198 to $1,479,636, and selling, general and administrative expenses from $<span id="xdx_90A_eus-gaap--SellingGeneralAndAdministrativeExpense_c20240101__20240930__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_ztaeMxueGPJj" title="Selling, general and administrative expenses">2,300,017 to $969,579. These restatements have no impact on the accumulated deficit as at September 30, 2025, or on the net income for the period then ended.

48773

493630

792496

347639

149198

1479636

2300017

969579

19. SUBSEQUENT EVENTS In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or transactions that occurred after September 30, 2025 up through the date the Company presented these unaudited financial statements. AsiaFIN Holdings Corp. has appointed Baharom Bin Embi (“Datuk Baharom”) as the independent director to the Company’s board of directors (the “Board”), effective October 1, 2025 (the “Effective Date”). Datuk Baharom will serve on the Company’s Audit Committee. Datuk Baharom Bin Embi, 65, was appointed Chairman of Co-opbank Pertama Malaysia Berhad in October 2021 and has since overseen the bank’s financial performance and digital transformation initiatives, including the implementation of its Project FIRST Core Banking and various retail and corporate financing systems. Datuk Baharom also serves on the board of directors of Institut Koperasi Malaysia, is the Chairman of the Federasi Koperasi Kewangan Malaysia, and has served as an advisor to Humanology Sdn Bhd since 2019. Between 2015 and 2018, Datuk Baharom was Managing Director and Chief Executive Officer of TEKUN Nasional, an agency under the Ministry of Entrepreneurial and Cooperative Development in Malaysia. From 1987 to 2014, Datuk Baharom served in senior management roles across branch operations, treasury, human resources, and strategic planning at Bank Kerjasama Rakyat Malaysia Berhad. He began his career in 1982 as an operations officer at Public Finance Berhad. Datuk Baharom holds a Master of Business Administration in Decision Support Systems (1986) and a Bachelor of Business Administration in Economics and Finance (1984) from the University of Southern New Hampshire, as well as a Diploma in Business Management from MARA University of Technology (1979). He is a certified Islamic Financial Planner and has undertaken various professional qualifications in Islamic finance and takaful (a shariah law compliant alternative to conventional insurance). In recognition of his service, he has been conferred several national honors, including the Darjah Pangkuan Seri Melaka (D.P.S.M.) awarded for significant contribution to Malaysia’s growth, which bestowed upon him the title of “Datuk”. In connection with the appointment, Datuk Baharom entered into a director agreement with the Company (the “Baharom Agreement”). Pursuant to the Baharom Agreement, Datuk Baharom shall receive a monthly fee of $<span id="xdx_908_eus-gaap--OfficersCompensation_c20251001__20251113__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__srt--TitleOfIndividualAxis__custom--DatukBaharomMember_zPn1EzHYQp99" title="Cash compensation for services">500 in cash as compensation for his services as independent director. Datuk Baharom do not have any family relationships with any of the Company’s directors or executive officers, or any person nominated or chosen by the Company to become a director or executive director, and there are no arrangements or understandings with any person pursuant to which he was selected as director of the Company. He is not a party to any related party transactions within the meaning of Item 404(a) of Regulation S-K. As of the date of this report, Datuk Baharom beneficially owns <span id="xdx_909_eus-gaap--InvestmentOwnedBalanceShares_iI_c20251113__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__srt--TitleOfIndividualAxis__custom--DatukBaharomMember_zunlCIG2iZKb" title="Common stock, shares owned">14,000 shares of the Company’s common stock, par value $<span id="xdx_906_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20251113__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__srt--TitleOfIndividualAxis__custom--DatukBaharomMember_zdnArstTMjV3" title="Common stock, par value">0.0001 per share. The Board has determined that such ownership does not affect his independence.

500

14000

0.0001

1309929

1234188

1184130

1004690

146233

114133

3809

280354

219698

2924455

2572709

615444

651853

614673

520216

324

7944

8153

1238385

1180265

4162840

3752974

1151256

586595

19984

19467

39296

24900

39296

24900

60483

3358

146018

209747

1000

4759

64787

60394

1461840

890753

550657

591459

4991

12013

555648

603472

2017488

1494225

0.0001

200000000

0.0001

600000000

81551838

8155

10467687

-271870

-320441

-8039600

-7896023

-19020

-629

2145352

2258749

4162840

3752974

3382432

3109515

77294

40235

1958632

1708334

1958632

1708334

1423800

1401181

9843 152

7281

13109

94981

93691

1464215

1298849

1464215

1298849

-42977

115289

118991

96712

-161968

18577

-18391

-637

-143577

19214

48571

-60389

-95006

-41175

-0.00

0.00

81551838

80356501

73319800

7332

1413268

-564072

856528

8232038 823 9054419 -7351165 -260052 1444025

19214

-637

18577

-60389

81551838

8155

10467687

-7896023

-320441

-629

2258749

81551838

8155

10467687

-7896023

-320441

-629

2258749

81551838

8155

10467687

-7896023

-320441

-629

2258749

-143577

-18391

-161968

-143577

-18391

-161968

48571

81551838

8155

10467687

-8039600

-271870

-19020

2145352

81551838

8155

10467687

-8039600

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<p id="xdx_802_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_zKpMnUXxWyji" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.3pt">1. ORGANIZATION AND BUSINESS BACKGROUND AsiaFIN Holdings Corp., a Nevada corporation (the “Company”) was incorporated under the laws of the State of Nevada on June 14, 2019. On June 14, 2019, Mr. Kai Cheong, Wong was appointed Chief Executive Officer, President, Secretary, Treasurer and Director. On September 18, 2020, Mr. Kok Wah, Seah was appointed Director of the Company. On December 18, 2019, we acquired 100% of the equity interests of AsiaFIN Holdings Corp. (the “Malaysia Company”), a private limited company incorporated in Labuan, Malaysia. In consideration of the equity interests of AsiaFIN Holdings Corp., our Chief Executive Officer, Mr. Wong was compensated $<span id="xdx_908_eus-gaap--BusinessCombinationConsiderationTransferred1_pn3n3_uHKD_c20191218__20191218__us-gaap--BusinessAcquisitionAxis__custom--MalaysiaCompanyMember_zmrGg7lWHxe1" title="Compensation to CEO">1 HKD. On December 23, 2019, the Malaysia Company acquired AsiaFIN Holdings Limited (the “Hong Kong Company”), a private limited company incorporated in Hong Kong. In consideration of the equity interests of AsiaFIN Holdings Limited, our Chief Executive Officer, Mr. Wong was compensated $<span id="xdx_90C_eus-gaap--BusinessCombinationConsiderationTransferred1_pn3n3_uHKD_c20191223__20191223__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--HongKongCompanyMember_z2og6vn1PkY4" title="Compensation to CEO">1 HKD. On December 22, 2022, AsiaFIN Holdings Corp. entered into an Acquisition Agreement (the “Agreement”) with StarFIN Holdings Limited. (“SFHL”), a private limited company organized under the law of British Virgin Islands, and the shareholders of SFHL. Pursuant to the Agreement, the Company purchased <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20221222__20221222__us-gaap--BusinessAcquisitionAxis__custom--StarFINHoldingsLimitedMember__us-gaap--TypeOfArrangementAxis__custom--AcquisitionAgreementMember_z4nbNrnXRXFc" title="Shares purchased">10,000 shares of SFHL (the “SFHL Shares”), representing all of the issued and outstanding shares of common stock of SFHL. As consideration, the Company agreed to issue to the shareholders of SFHL <span id="xdx_905_eus-gaap--BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_pid_c20221222__20221222__us-gaap--BusinessAcquisitionAxis__custom--StarFINHoldingsLimitedMember__us-gaap--TypeOfArrangementAxis__custom--AcquisitionAgreementMember_z45HHZ6O64Uc" title="Shares issued">8,232,038 shares of our common stock, at a value of $<span id="xdx_905_eus-gaap--BusinessAcquisitionSharePrice_iI_pid_c20221222__us-gaap--BusinessAcquisitionAxis__custom--StarFINHoldingsLimitedMember__us-gaap--TypeOfArrangementAxis__custom--AcquisitionAgreementMember_zcUuUaSvXvi6" title="Shares price per share">1.10 per share, for an aggregate value of $<span id="xdx_902_eus-gaap--BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned_iI_pid_c20221222__us-gaap--BusinessAcquisitionAxis__custom--StarFINHoldingsLimitedMember__us-gaap--TypeOfArrangementAxis__custom--AcquisitionAgreementMember_zBxmQzzPJqR1" title="Shares fair value">9,055,242. We consummated the acquisition of SFHL on February 23, 2023. Our Chief Executive Officer, President, Director, Secretary and Treasurer, Mr. Kai Cheong, Wong is also the director of SFHL. Prior to the acquisition, Mr. Kai Cheong, Wong held <span id="xdx_90D_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20230223__us-gaap--BusinessAcquisitionAxis__custom--StarFINHoldingsLimitedMember__srt--TitleOfIndividualAxis__custom--WongKaiCheongMember_zjqaYmIAGGn6">29.94% of our issued and outstanding securities and <span id="xdx_90C_ecustom--BusinessAcquisitionPercentageOfIssuedAndOutstandingSecurities_iI_dp_c20230223__us-gaap--BusinessAcquisitionAxis__custom--StarFINHoldingsLimitedMember__srt--TitleOfIndividualAxis__custom--WongKaiCheongMember_zy2vKRfEr2X5">57.10% of the issued and outstanding securities of SFHL, Swee Ping Hoo, the former director of SFHL, held <span id="xdx_90D_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20230223__us-gaap--BusinessAcquisitionAxis__custom--StarFINHoldingsLimitedMember__srt--TitleOfIndividualAxis__custom--HooSweePingMember_z63et5LeMC37">10.91% of our issued and outstanding securities and <span id="xdx_906_ecustom--BusinessAcquisitionPercentageOfIssuedAndOutstandingSecurities_iI_pid_dp_uPure_c20230223__us-gaap--BusinessAcquisitionAxis__custom--StarFINHoldingsLimitedMember__srt--TitleOfIndividualAxis__custom--HooSweePingMember_z2rurWP5EyD8">40.22% of the issued and outstanding securities of SFHL, and Hui Yin Cham, our Finance Manager, held <span id="xdx_900_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20230223__us-gaap--BusinessAcquisitionAxis__custom--StarFINHoldingsLimitedMember__srt--TitleOfIndividualAxis__custom--ChamHuiYinMember_zCNl34QkOuze">0.48% of the issued and outstanding securities of SFHL. Upon the consummation of the acquisition, Mr. Kai Cheong Wong, Swee Ping Hoo and Hui Yin Cham received <span id="xdx_904_eus-gaap--BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_pid_c20230223__20230223__us-gaap--BusinessAcquisitionAxis__custom--StarFINHoldingsLimitedMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_z1zQ76lJAnO4">8,051,511 shares of our restricted common stock collectively. Initially, the Company, through its subsidiaries, was in the business of providing market research studies and consulting services to its client, which were primarily in the payment solution industry. After the acquisition of SFHL on February 23, 2023, we have broadened our service offerings in the information technology industry such as providing payment processing solution, software solution on regulatory and financial reporting (RegTech), including Environmental Social and Governance (ESG) consultancy & reporting and Robotic Process Automation (RPA) software solution across Asia. <p id="xdx_89D_eus-gaap--ScheduleOfSubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipDescriptionTextBlock_z6chscRNhI7f" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The table below sets forth details of the Company’s subsidiaries and associates: SCHEDULE OF SUBSIDIARIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">No.</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">Subsidiary Company Name</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Domicile and Date of Incorporation</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">Particulars of Issued Capital</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Principal Activities</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 5%; text-align: center">1</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 21%; text-align: center">AsiaFIN Holdings Corp.</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 21%; text-align: center"><span id="xdx_904_ecustom--DescriptionOfAcquiredEntity_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AsiaFINHoldingsCorpLabuanMember_zak5K7F4hCi9" title="Place and date of incorporation">Labuan on July 15, 2019</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 22%; text-align: center"><span id="xdx_900_eus-gaap--CommonStockSharesIssued_iI_c20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AsiaFINHoldingsCorpLabuanMember_z4A4YoIxU4Cb" title="Particulars of Issued Capital">1 share of common stock</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 27%; text-align: center"><span id="xdx_909_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AsiaFINHoldingsCorpLabuanMember_zIkX5WvQ6I9e" title="Principal activities">Investment holding company</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">2</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">AsiaFIN Holdings Limited</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_904_ecustom--DescriptionOfAcquiredEntity_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AsiaFINHoldingsLimitedHongKongMember_zwtfMHVwyTFl" title="Place/date of incorporation">Hong Kong on July 5, 2019</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90F_eus-gaap--CommonStockSharesIssued_iI_pid_c20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AsiaFINHoldingsLimitedHongKongMember_zDltK2oHEbVk" title="Particulars of Issued Capital">1 share of common stock</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_902_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AsiaFINHoldingsLimitedHongKongMember_zJD9TOMZStW" title="Principal activities">Investment holding company</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">3</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">StarFIN Holdings Limited</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_901_ecustom--DescriptionOfAcquiredEntity_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--StarFINHoldingsLimitedMember_zOJj8uOLGJK5" title="Place/date of incorporation">British Virgin Islands on August 19, 2021</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_906_eus-gaap--CommonStockSharesIssued_iI_pid_c20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--StarFINHoldingsLimitedMember_zxC6H1nt6Qof" title="Particulars of Issued Capital">10,000 shares of common stock</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_905_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--StarFINHoldingsLimitedMember_zy19u5mVbFGa" title="Principal activities">Investment holding company</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">4</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Insite MY Holdings Sdn Bhd (FKA StarFIN Asia Sdn Bhd)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_906_ecustom--DescriptionOfAcquiredEntity_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--StarFINAsiaSdnBhdMember_zQyINZ4LkS4l" title="Place and date of incorporation">Malaysia on May 24, 2018</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90A_eus-gaap--CommonStockSharesIssued_iI_c20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--StarFINAsiaSdnBhdMember_z8EUyB1RQhgb" title="Particulars of Issued Capital">11,400,102 shares of common stock</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_902_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--StarFINAsiaSdnBhdMember_zhE0OHnHDnl9" title="Principal activities">Investment holding company</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">5</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">OrangeFIN Academy Sdn Bhd (FKA Insite MY.Com Sdn Bhd)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_902_ecustom--DescriptionOfAcquiredEntity_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InsiteMYComSdnBhdMember_z0r75jZjU3fd" title="Place and date of incorporation">Malaysia on February 2, 2000</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90D_eus-gaap--CommonStockSharesIssued_iI_c20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InsiteMYComSdnBhdMember_zpZNsMiur2P5" title="Particulars of Issued Capital">100,000 shares of common stock</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90C_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InsiteMYComSdnBhdMember_zgBvmJQv9xe2" title="Principal activities">Provision of business system integration and management services</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> `</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">6</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Insite MY Systems Sdn Bhd</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_900_ecustom--DescriptionOfAcquiredEntity_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InsiteMYSystemsSdnBhdMember_zNeYRJ8MG3b3" title="Place and date of incorporation">Malaysia on January 18, 2000</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90F_eus-gaap--CommonStockSharesIssued_iI_c20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InsiteMYSystemsSdnBhdMember_zE2kFaZXQgG8" title="Particulars of Issued Capital">500,000 shares of common stock</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_901_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InsiteMYSystemsSdnBhdMember_zyiHi5SXfiM1" title="Principal activities">Provision of information technology services</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">7</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Insite MY Innovations Sdn Bhd</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_902_ecustom--DescriptionOfAcquiredEntity_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InsiteMYInnovationsSdnBhdMember_zrIgrZwaVNI1" title="Place and date of incorporation">Malaysia on January 18, 2010</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90A_eus-gaap--CommonStockSharesIssued_iI_c20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InsiteMYInnovationsSdnBhdMember_zH1dCgr96Di9" title="Particulars of Issued Capital">540,000 shares of common stock</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_907_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InsiteMYInnovationsSdnBhdMember_zDmi24EBj4z" title="Principal activities">Provision of information technology services</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">8</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">OrangeFIN Asia Sdn Bhd</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_902_ecustom--DescriptionOfAcquiredEntity_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangeFINAsiaSdnBhdMember_z8crE88VEqle" title="Domicile and Date of Incorporation">Malaysia on January 25, 2018</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90E_eus-gaap--CommonStockSharesIssued_iI_c20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangeFINAsiaSdnBhdMember_zySsI2gWdncj" title="Particulars of Issued Capital">50,000 shares of common stock</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90B_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangeFINAsiaSdnBhdMember_z85kBykqfVF9" title="Principal activities">Provision of computer programming activities and services</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">9</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">TellUS Report Sdn Bhd</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_908_ecustom--DescriptionOfAcquiredEntity_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--TellUSReportSdnBhdMember_zYwDsGmb48Ld" title="Domicile and Date of Incorporation">Malaysia on September 22, 2023</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_900_eus-gaap--CommonStockSharesIssued_iI_c20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--TellUSReportSdnBhdMember_zJOs4cIhxD89" title="Particulars of Issued Capital">60 shares of common stock</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_909_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--TellUSReportSdnBhdMember_zYjrfObMVODl" title="Principal activities">Provision of information technology services</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">No.</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Associate Company Name</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Domicile and Date of Incorporation</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Particulars of Issued Capital</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Principal Activities</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 5%; text-align: center">1</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 21%; text-align: center">Murni StarFIN Sdn Bhd</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 21%; text-align: center"><span id="xdx_905_ecustom--DescriptionOfAcquiredEntity_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MurniStarFINSdnBhdMember_zUGoQz6qrJDk" title="Domicile and Date of Incorporation">Malaysia on September 9, 2022</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 22%; text-align: center"><span id="xdx_90A_eus-gaap--CommonStockSharesIssued_iI_c20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MurniStarFINSdnBhdMember_zuWjqDJvYOMd" title="Particulars of Issued Capital">100,000 shares of common stock</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 27%; text-align: center"><span id="xdx_904_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MurniStarFINSdnBhdMember_ztVOVR2S9fUc" title="Principal activities">Provision of information technology services</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">2</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">KSP AsiaFIN Co., Ltd. (FKA KSP StarFIN Co., Ltd.)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_907_ecustom--DescriptionOfAcquiredEntity_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KSPAsiaFINcoLtdMember_zVp7Z4OaB0Q9" title="Domicile and Date of Incorporation">Thailand on August 11, 2023</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_901_eus-gaap--CommonStockSharesIssued_iI_c20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KSPAsiaFINcoLtdMember_z3eeungSbcEf" title="Particulars of Issued Capital">50,000 shares of common stock</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90D_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KSPAsiaFINcoLtdMember_zt0LNTj87kH7" title="Principal activities">Provision of information technology services</td></tr> </table> Mr. Kai Cheong, Wong is the common director of all of aforementioned companies

1000

10000

8232038

1.10

9055242

0.2994

0.5710

0.1091

0.4022

0.0048

8051511

<p id="xdx_89D_eus-gaap--ScheduleOfSubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipDescriptionTextBlock_z6chscRNhI7f" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The table below sets forth details of the Company’s subsidiaries and associates: SCHEDULE OF SUBSIDIARIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">No.</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">Subsidiary Company Name</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Domicile and Date of Incorporation</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">Particulars of Issued Capital</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Principal Activities</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 5%; text-align: center">1</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 21%; text-align: center">AsiaFIN Holdings Corp.</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 21%; text-align: center"><span id="xdx_904_ecustom--DescriptionOfAcquiredEntity_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AsiaFINHoldingsCorpLabuanMember_zak5K7F4hCi9" title="Place and date of incorporation">Labuan on July 15, 2019</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 22%; text-align: center"><span id="xdx_900_eus-gaap--CommonStockSharesIssued_iI_c20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AsiaFINHoldingsCorpLabuanMember_z4A4YoIxU4Cb" title="Particulars of Issued Capital">1 share of common stock</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 27%; text-align: center"><span id="xdx_909_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AsiaFINHoldingsCorpLabuanMember_zIkX5WvQ6I9e" title="Principal activities">Investment holding company</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">2</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">AsiaFIN Holdings Limited</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_904_ecustom--DescriptionOfAcquiredEntity_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AsiaFINHoldingsLimitedHongKongMember_zwtfMHVwyTFl" title="Place/date of incorporation">Hong Kong on July 5, 2019</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90F_eus-gaap--CommonStockSharesIssued_iI_pid_c20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AsiaFINHoldingsLimitedHongKongMember_zDltK2oHEbVk" title="Particulars of Issued Capital">1 share of common stock</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_902_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AsiaFINHoldingsLimitedHongKongMember_zJD9TOMZStW" title="Principal activities">Investment holding company</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">3</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">StarFIN Holdings Limited</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_901_ecustom--DescriptionOfAcquiredEntity_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--StarFINHoldingsLimitedMember_zOJj8uOLGJK5" title="Place/date of incorporation">British Virgin Islands on August 19, 2021</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_906_eus-gaap--CommonStockSharesIssued_iI_pid_c20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--StarFINHoldingsLimitedMember_zxC6H1nt6Qof" title="Particulars of Issued Capital">10,000 shares of common stock</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_905_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--StarFINHoldingsLimitedMember_zy19u5mVbFGa" title="Principal activities">Investment holding company</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">4</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Insite MY Holdings Sdn Bhd (FKA StarFIN Asia Sdn Bhd)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_906_ecustom--DescriptionOfAcquiredEntity_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--StarFINAsiaSdnBhdMember_zQyINZ4LkS4l" title="Place and date of incorporation">Malaysia on May 24, 2018</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90A_eus-gaap--CommonStockSharesIssued_iI_c20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--StarFINAsiaSdnBhdMember_z8EUyB1RQhgb" title="Particulars of Issued Capital">11,400,102 shares of common stock</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_902_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--StarFINAsiaSdnBhdMember_zhE0OHnHDnl9" title="Principal activities">Investment holding company</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">5</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">OrangeFIN Academy Sdn Bhd (FKA Insite MY.Com Sdn Bhd)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_902_ecustom--DescriptionOfAcquiredEntity_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InsiteMYComSdnBhdMember_z0r75jZjU3fd" title="Place and date of incorporation">Malaysia on February 2, 2000</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90D_eus-gaap--CommonStockSharesIssued_iI_c20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InsiteMYComSdnBhdMember_zpZNsMiur2P5" title="Particulars of Issued Capital">100,000 shares of common stock</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90C_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InsiteMYComSdnBhdMember_zgBvmJQv9xe2" title="Principal activities">Provision of business system integration and management services</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> `</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">6</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Insite MY Systems Sdn Bhd</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_900_ecustom--DescriptionOfAcquiredEntity_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InsiteMYSystemsSdnBhdMember_zNeYRJ8MG3b3" title="Place and date of incorporation">Malaysia on January 18, 2000</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90F_eus-gaap--CommonStockSharesIssued_iI_c20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InsiteMYSystemsSdnBhdMember_zE2kFaZXQgG8" title="Particulars of Issued Capital">500,000 shares of common stock</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_901_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InsiteMYSystemsSdnBhdMember_zyiHi5SXfiM1" title="Principal activities">Provision of information technology services</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">7</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Insite MY Innovations Sdn Bhd</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_902_ecustom--DescriptionOfAcquiredEntity_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InsiteMYInnovationsSdnBhdMember_zrIgrZwaVNI1" title="Place and date of incorporation">Malaysia on January 18, 2010</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90A_eus-gaap--CommonStockSharesIssued_iI_c20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InsiteMYInnovationsSdnBhdMember_zH1dCgr96Di9" title="Particulars of Issued Capital">540,000 shares of common stock</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_907_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InsiteMYInnovationsSdnBhdMember_zDmi24EBj4z" title="Principal activities">Provision of information technology services</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">8</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">OrangeFIN Asia Sdn Bhd</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_902_ecustom--DescriptionOfAcquiredEntity_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangeFINAsiaSdnBhdMember_z8crE88VEqle" title="Domicile and Date of Incorporation">Malaysia on January 25, 2018</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90E_eus-gaap--CommonStockSharesIssued_iI_c20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangeFINAsiaSdnBhdMember_zySsI2gWdncj" title="Particulars of Issued Capital">50,000 shares of common stock</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90B_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangeFINAsiaSdnBhdMember_z85kBykqfVF9" title="Principal activities">Provision of computer programming activities and services</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">9</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">TellUS Report Sdn Bhd</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_908_ecustom--DescriptionOfAcquiredEntity_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--TellUSReportSdnBhdMember_zYwDsGmb48Ld" title="Domicile and Date of Incorporation">Malaysia on September 22, 2023</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_900_eus-gaap--CommonStockSharesIssued_iI_c20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--TellUSReportSdnBhdMember_zJOs4cIhxD89" title="Particulars of Issued Capital">60 shares of common stock</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_909_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--TellUSReportSdnBhdMember_zYjrfObMVODl" title="Principal activities">Provision of information technology services</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">No.</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Associate Company Name</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Domicile and Date of Incorporation</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Particulars of Issued Capital</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Principal Activities</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 5%; text-align: center">1</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 21%; text-align: center">Murni StarFIN Sdn Bhd</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 21%; text-align: center"><span id="xdx_905_ecustom--DescriptionOfAcquiredEntity_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MurniStarFINSdnBhdMember_zUGoQz6qrJDk" title="Domicile and Date of Incorporation">Malaysia on September 9, 2022</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 22%; text-align: center"><span id="xdx_90A_eus-gaap--CommonStockSharesIssued_iI_c20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MurniStarFINSdnBhdMember_zuWjqDJvYOMd" title="Particulars of Issued Capital">100,000 shares of common stock</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 27%; text-align: center"><span id="xdx_904_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MurniStarFINSdnBhdMember_ztVOVR2S9fUc" title="Principal activities">Provision of information technology services</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">2</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">KSP AsiaFIN Co., Ltd. (FKA KSP StarFIN Co., Ltd.)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_907_ecustom--DescriptionOfAcquiredEntity_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KSPAsiaFINcoLtdMember_zVp7Z4OaB0Q9" title="Domicile and Date of Incorporation">Thailand on August 11, 2023</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_901_eus-gaap--CommonStockSharesIssued_iI_c20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KSPAsiaFINcoLtdMember_z3eeungSbcEf" title="Particulars of Issued Capital">50,000 shares of common stock</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90D_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KSPAsiaFINcoLtdMember_zt0LNTj87kH7" title="Principal activities">Provision of information technology services</td></tr> </table>

Labuan on July 15, 2019

Investment holding company

Hong Kong on July 5, 2019

Investment holding company

British Virgin Islands on August 19, 2021

10000

Investment holding company

Malaysia on May 24, 2018

11400102

Investment holding company

Malaysia on February 2, 2000

100000

Provision of business system integration and management services

Malaysia on January 18, 2000

500000

Provision of information technology services

Malaysia on January 18, 2010

540000

Provision of information technology services

Malaysia on January 25, 2018

50000

Provision of computer programming activities and services

Malaysia on September 22, 2023

Provision of information technology services

Malaysia on September 9, 2022

100000

Provision of information technology services

Thailand on August 11, 2023

50000

Provision of information technology services

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation These accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”). The accompanying financial statements include the accounts of the Company and its subsidiaries and associates. Intercompany transactions and balances were eliminated in consolidation. The Company has adopted December 31 as its fiscal year end. The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries and majority-owned subsidiaries which the Company controls and entities for which the Company is the primary beneficiary. For those consolidated subsidiaries where the Company’s ownership is less than 100%, the outside shareholders’ interests are shown as non-controlling interests in equity. Acquired businesses are included in the consolidated financial statements from the date on which control is transferred to the Company. Subsidiaries are deconsolidated from the date that control ceases. All inter-company accounts and transactions have been eliminated in consolidation. Below is the organization chart of the Group. <img alt="" src="chart1_002.jpg"/> Use of Estimates In preparing these financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheets and revenues and expenses during the years reported. Actual results may differ from these estimates. Cash and Cash Equivalents The Company considers short-term, highly liquid investments with an original maturity of 90 days or less to be cash equivalents. Our deposits in Malaysia banks are secured by Perbadanan Insurans Deposit Malaysia, compensating up to a limit of Malaysia Ringgit MYR250,000 per deposit per member bank, which is equivalent to $55,923, if any of our banks fail. Property, Plant and Equipment Plant and equipment are stated at cost, with depreciation and amortization provided using the straight-line method over the following periods: <p id="xdx_895_ecustom--ScheduleOfPropertyPlantAndEquipmentAssetsCategoriesDepriciationPeriodsTableTextBlock_znT0kLEd8I1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Property, plant and equipment are stated at cost, with depreciation and amortization provided using the straight-line method over the following periods: SCHEDULE OF PLANT AND EQUIPMENT DEPRECIATION PERIODS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center">Asset Categories</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; vertical-align: top; width: 2%; background-color: white; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center">Depreciation Periods</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Renovation</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90F_eus-gaap--PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration_iI_dxL_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RenovationMember_zh8nXn402rQj" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2025%23UsefulLifeTermOfLeaseMember">over the remaining lease period</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Computer Systems</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember__srt--RangeAxis__srt--MinimumMember_zwm4cjS0tUP6" title="Property, Plant and Equipment, Useful Life">4 to <span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember__srt--RangeAxis__srt--MaximumMember_zU3JAWeQrXJc" title="Property, Plant and Equipment, Useful Life">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Furniture and Fittings</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zoS64ohPQZQ1" title="Property, Plant and Equipment, Useful Life">10 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Electrical Fittings</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ElectricalFittingsMember_zHchsSsQvy25" title="Property, Plant and Equipment, Useful Life">10 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Handphone</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--HandphoneMember_zeK3xf62OtN" title="Property, Plant and Equipment, Useful Life">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Office Equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_z8R4m6iGlQt" title="Property, Plant and Equipment, Useful Life">10 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Motor Vehicle</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--MotorVehicleMember_zme2FTAesrjj" title="Property, Plant and Equipment, Useful Life">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Property</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--PropertyMember_zCjB0N0QyNcc" title="Property and Equipment, Depriciation periods">50 years</td></tr> </table> Credit losses The Company estimates and records a provision for its expected credit losses related to its financial instruments, including its trade receivables. Management considers historical collection rates, the current financial status of the Company’s customers, macroeconomic factors, and other industry-specific factors when evaluating current expected credit losses. Forward-looking information is also considered in the evaluation of current expected credit losses. However, because of the short time to the expected receipt of accounts receivable, management believes that the carrying value, net of expected losses, approximates fair value and therefore, relies more on historical and current analysis of such financial instruments, including its trade receivables. Credit loss rate is determined by historical collection based on aging schedule, adjusted for current conditions using reasonable and supportable forecasts. Based on the aging categorization and the adjusted loss rate per category, an allowance for credit losses is calculated by multiplying the adjusted loss rate with the amortized cost in the respective age category. Investment in associate In accordance with ASC Topic 321, “Investments – Equity Securities”, the Company measures the investment in associate without a readily determinable fair value at its cost minus impairment, if any. The Company reassess at each reporting period whether the equity investment without a readily determinable fair value qualifies to be measured at fair value. The measurement of those securities at fair value shall be irrevocable. Any resulting gains or losses on the investment in associate for which that measurement is made shall be recorded in earnings at that time. At each reporting period, the Company makes a qualitative assessment on the investment in associate considering impairment indicators to evaluate whether the investment is impaired. If an equity security without a readily determinable fair value is impaired, the Company shall include an impairment loss in net income equal to the difference between the fair value of the investment and its carrying amount. <p id="xdx_849_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_zOrEoyBuug84" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: left">Revenue recognition The Company through subsidiaries generate multiple streams of revenues based on different business model adopted by each subsidiary through provisions of services and recognized upon customer obtained control of promised services and recognized in an amount that reflects the consideration that the Company expects to receive in exchange for those services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The Company applies the following five-step model in order to determine this amount: (i) Identify contract with customer; (ii) Identify distinct performance obligations in contract, including promises if any; (iii) Measurement of the transaction price, including the constraint on variable consideration; (iv) Allocation of the transaction price to the performance obligations; and (v) Recognition of revenue when (or as) the Company satisfies each performance obligation. The Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606). Under Topic 606, the Company records revenue when persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable and collectability is probable. The Company records revenue from the delivery of the finalized information technology services such as business system integration and management services, computer programming activities and services to the customers. Cost of revenue Cost of revenue includes direct costs associated with provision of services such as development costs, purchases of third-party software, maintenance fees and consultation fees. Income tax expense Income taxes are determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC Topic 740”). Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company also adopted ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures”, which requires disaggregated information about the reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclosed in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. The Company conducts major businesses in Malaysia and is subject to tax in their own jurisdictions. As a result of its business activities, the Company will file separate tax returns that are subject to examination by the foreign tax authorities. <p id="xdx_843_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_z7twpP7DQol3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: left">Foreign currencies translation Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statement of operations and comprehensive income (loss). The functional currency of the Company is the United States Dollars (“US$” or “US dollars”) and the accompanying financial statements have been expressed in US dollars. In addition, the Company’s subsidiary maintains its books and record in Malaysia Ringgit (“MYR”), United States Dollars (“US$”), Hong Kong Dollars (“HK$”) and Thailand Baht (“THB”), which is the respective functional currency as being the primary currency of the economic environment in which the entity operates. In general, for consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not US dollars are translated into US dollars, in accordance with ASC Topic 830-30, “Translation of Financial Statement”, using the exchange rate on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation of financial statements of foreign subsidiary are recorded as a separate component of accumulated other comprehensive income. <p id="xdx_89F_eus-gaap--ScheduleOfDifferencesBetweenReportedAmountAndReportingCurrencyDenominatedAmountTableTextBlock_zM9JVI97Ki84" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Translation of amounts from the local currency of the Company into US$1 has been made at the following exchange rates for the respective periods: SCHEDULE OF FOREIGN EXCHANGE RATE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Period-end MYR : US$1 exchange rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20241231__srt--StatementScenarioAxis__custom--PeriodEndMYRUSexchangeRateMember_zwvxkwDlG6o9" style="width: 16%; text-align: right" title="Exchange rate">4.47</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20231231__srt--StatementScenarioAxis__custom--PeriodEndMYRUSexchangeRateMember_zoSL5No9EAb4" style="width: 16%; text-align: right" title="Exchange rate">4.59</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Period-average MYR : US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20241231__srt--StatementScenarioAxis__custom--PeriodAverageMYRUSexchangeRateMember_zwBOTIXBPauk" style="text-align: right" title="Exchange rate">4.56</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20231231__srt--StatementScenarioAxis__custom--PeriodAverageMYRUSexchangeRateMember_z0LMszxZUzv" style="text-align: right" title="Exchange rate">4.57</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Period-end HK$ : US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20241231__srt--StatementScenarioAxis__custom--PeriodEndHKUSexchangeRateMember_zQyjo7pwsBAb" style="text-align: right" title="Exchange rate">7.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20231231__srt--StatementScenarioAxis__custom--PeriodEndHKUSexchangeRateMember_zCcKoPSi59ve" style="text-align: right" title="Exchange rate">7.75</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Period-average HK$ : US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20241231__srt--StatementScenarioAxis__custom--PeriodAverageHKUSexchangeRateMember_zs64yIUs5whi" style="text-align: right" title="Exchange rate">7.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20231231__srt--StatementScenarioAxis__custom--PeriodAverageHKUSexchangeRateMember_zSjWucZNcJni" style="text-align: right" title="Exchange rate">7.75</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Period-end THB : US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20241231__srt--StatementScenarioAxis__custom--PeriodEndTHBUSexchangeRateMember_z0kMsWmp9HEe" style="text-align: right" title="Exchange rate">34.34</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20231231__srt--StatementScenarioAxis__custom--PeriodEndTHBUSexchangeRateMember_zWOHjACdxVR5" style="text-align: right" title="Exchange rate">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Period-average THB : US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20241231__srt--StatementScenarioAxis__custom--PeriodAverageTHBUSexchangeRateMember_zZJeGzp5sznf" style="text-align: right" title="Exchange rate">35.23</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20231231__srt--StatementScenarioAxis__custom--PeriodAverageTHBUSexchangeRateMember_zdwAov4Kk0td" style="text-align: right" title="Exchange rate">-</td><td style="text-align: left"> </td></tr> </table> Related parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence. Fair value of financial instruments The carrying value of the Company’s financial instruments: cash and cash equivalents, trade receivable, deposits and other receivables, amount due to related parties, trade payables and other payables approximate at their fair values because of the short-term nature of these financial instruments. The Company also follows the guidance of the ASC Topic 820-10, “Fair Value Measurements and Disclosures” (“ASC 820-10”), with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows: Level 1 : Observable inputs such as quoted prices in active markets; Level 2 : Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and Level 3 : Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. As of December 31, 2024, and 2023, the Company did not have any non-financial assets and liabilities that are recognized or disclosed at fair value in the financial statements, at least annually, on a recurring basis, nor did the Company have any assets or liabilities measured at fair value on a non-recurring basis. Net Income/(Loss) per Share The Company calculates net income/(loss) per share in accordance with ASC Topic 260, “Earnings per Share.” Basic income/(loss) per share is computed by dividing the net income/(loss) by the weighted-average number of common shares outstanding during the period. Diluted income per share is computed similar to basic income/(loss) per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if the additional common shares were dilutive. Lease The Company offices for fixed periods pre-emptive extension options. The Company recognizes lease payments for its short-term lease on a straight-line basis over the lease term. Lease liability is initially and subsequently measured at the present value of the unpaid lease payments at the lease commencement date. The right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for lease payments made at or before the lease commencement date, plus any initial direct costs incurred less any lease incentives received. Costs associated with operating lease assets are recognized on a straight-line basis within operating expenses over the term of the lease. In determining the present value of the unpaid lease payments, ASC 842 requires a lessee to discount its unpaid lease payments using the interest rate implicit in the lease or, if that rate cannot be readily determined, its incremental borrowing rate. As most of the Company leases do not provide an implicit rate, the Company uses its incremental borrowing rate as the discount rate for the lease. The Company incremental borrowing rate is estimated to approximate the interest rate on a collateralized basis with similar terms and payments. Acquisition Agreement The acquisition of StarFIN Holdings Limited. (“SFHL”) has been accounted for under the purchase method of accounting in accordance with Statement of Financial Accounting Standards No. 141, “Business Combinations.” Under the purchase method of accounting, the purchase price is allocated to the assets acquired and liabilities assumed based on their estimated fair values. The allocation of the purchase price has been prepared based on preliminary estimates of fair values. However, actual amounts recorded upon the finalization of estimates of fair values may differ from the information presented in these unaudited pro forma condensed combined consolidated financial statements. The Company estimates of the fair values of the assets and liabilities of SFHL have been combined with the recorded values of the assets and liabilities of SFHL in the audited condensed combined financial information, goodwill was immediately impaired upon recognition. Segment Reporting The Company follows the guidance of ASC 280, “Segment Reporting”, which establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organization structure as well as information about services categories, business segments and major customers in financial statements. For the year ended December 31, 2024, the Company has three reportable segments based on business unit, Fintech, RPA and Regtech businesses and two reportable segments based on country, Malaysia and Non-Malaysia. The Company also adopted ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures”, which expands annual and interim disclosure requirements for reportable segments, primarily through enhanced disclosures about significant segment expenses. Recently Issued Accounting Standards and Adopted In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures”, which expands annual and interim disclosure requirements for reportable segments, primarily through enhanced disclosures about significant segment expenses. The ASU 2023-07 is effective for annual reporting periods beginning after December 15, 2023, and interim periods in fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company already adopted this ASU on its consolidated financial statements and related disclosures. In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures”, which requires disaggregated information about the reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. The ASU 2023-09 is effective for annual periods beginning after December 15, 2024. Early adoption is permitted. The Company already adopted this ASU on its consolidated financial statements and related disclosures. The Company reviews new accounting standards as issued. Management has not identified any other new standards that it believes will have a significant impact on the Company’s financial statements.

Basis of Presentation These accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”). The accompanying financial statements include the accounts of the Company and its subsidiaries and associates. Intercompany transactions and balances were eliminated in consolidation. The Company has adopted December 31 as its fiscal year end. The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries and majority-owned subsidiaries which the Company controls and entities for which the Company is the primary beneficiary. For those consolidated subsidiaries where the Company’s ownership is less than 100%, the outside shareholders’ interests are shown as non-controlling interests in equity. Acquired businesses are included in the consolidated financial statements from the date on which control is transferred to the Company. Subsidiaries are deconsolidated from the date that control ceases. All inter-company accounts and transactions have been eliminated in consolidation. Below is the organization chart of the Group. <img alt="" src="chart1_002.jpg"/>

Use of Estimates In preparing these financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheets and revenues and expenses during the years reported. Actual results may differ from these estimates.

Cash and Cash Equivalents The Company considers short-term, highly liquid investments with an original maturity of 90 days or less to be cash equivalents. Our deposits in Malaysia banks are secured by Perbadanan Insurans Deposit Malaysia, compensating up to a limit of Malaysia Ringgit MYR250,000 per deposit per member bank, which is equivalent to $55,923, if any of our banks fail.

250000

55923

Property, Plant and Equipment Plant and equipment are stated at cost, with depreciation and amortization provided using the straight-line method over the following periods: <p id="xdx_895_ecustom--ScheduleOfPropertyPlantAndEquipmentAssetsCategoriesDepriciationPeriodsTableTextBlock_znT0kLEd8I1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Property, plant and equipment are stated at cost, with depreciation and amortization provided using the straight-line method over the following periods: SCHEDULE OF PLANT AND EQUIPMENT DEPRECIATION PERIODS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center">Asset Categories</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; vertical-align: top; width: 2%; background-color: white; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center">Depreciation Periods</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Renovation</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90F_eus-gaap--PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration_iI_dxL_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RenovationMember_zh8nXn402rQj" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2025%23UsefulLifeTermOfLeaseMember">over the remaining lease period</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Computer Systems</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember__srt--RangeAxis__srt--MinimumMember_zwm4cjS0tUP6" title="Property, Plant and Equipment, Useful Life">4 to <span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember__srt--RangeAxis__srt--MaximumMember_zU3JAWeQrXJc" title="Property, Plant and Equipment, Useful Life">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Furniture and Fittings</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zoS64ohPQZQ1" title="Property, Plant and Equipment, Useful Life">10 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Electrical Fittings</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ElectricalFittingsMember_zHchsSsQvy25" title="Property, Plant and Equipment, Useful Life">10 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Handphone</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--HandphoneMember_zeK3xf62OtN" title="Property, Plant and Equipment, Useful Life">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Office Equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_z8R4m6iGlQt" title="Property, Plant and Equipment, Useful Life">10 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Motor Vehicle</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--MotorVehicleMember_zme2FTAesrjj" title="Property, Plant and Equipment, Useful Life">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Property</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--PropertyMember_zCjB0N0QyNcc" title="Property and Equipment, Depriciation periods">50 years</td></tr> </table>

<p id="xdx_895_ecustom--ScheduleOfPropertyPlantAndEquipmentAssetsCategoriesDepriciationPeriodsTableTextBlock_znT0kLEd8I1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Property, plant and equipment are stated at cost, with depreciation and amortization provided using the straight-line method over the following periods: SCHEDULE OF PLANT AND EQUIPMENT DEPRECIATION PERIODS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center">Asset Categories</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; vertical-align: top; width: 2%; background-color: white; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center">Depreciation Periods</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Renovation</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90F_eus-gaap--PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration_iI_dxL_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RenovationMember_zh8nXn402rQj" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2025%23UsefulLifeTermOfLeaseMember">over the remaining lease period</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Computer Systems</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember__srt--RangeAxis__srt--MinimumMember_zwm4cjS0tUP6" title="Property, Plant and Equipment, Useful Life">4 to <span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember__srt--RangeAxis__srt--MaximumMember_zU3JAWeQrXJc" title="Property, Plant and Equipment, Useful Life">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Furniture and Fittings</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zoS64ohPQZQ1" title="Property, Plant and Equipment, Useful Life">10 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Electrical Fittings</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ElectricalFittingsMember_zHchsSsQvy25" title="Property, Plant and Equipment, Useful Life">10 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Handphone</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--HandphoneMember_zeK3xf62OtN" title="Property, Plant and Equipment, Useful Life">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Office Equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_z8R4m6iGlQt" title="Property, Plant and Equipment, Useful Life">10 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Motor Vehicle</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--MotorVehicleMember_zme2FTAesrjj" title="Property, Plant and Equipment, Useful Life">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Property</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--PropertyMember_zCjB0N0QyNcc" title="Property and Equipment, Depriciation periods">50 years</td></tr> </table>

P4Y

P5Y

P10Y

P5Y

P10Y

P5Y

P50Y

Credit losses The Company estimates and records a provision for its expected credit losses related to its financial instruments, including its trade receivables. Management considers historical collection rates, the current financial status of the Company’s customers, macroeconomic factors, and other industry-specific factors when evaluating current expected credit losses. Forward-looking information is also considered in the evaluation of current expected credit losses. However, because of the short time to the expected receipt of accounts receivable, management believes that the carrying value, net of expected losses, approximates fair value and therefore, relies more on historical and current analysis of such financial instruments, including its trade receivables. Credit loss rate is determined by historical collection based on aging schedule, adjusted for current conditions using reasonable and supportable forecasts. Based on the aging categorization and the adjusted loss rate per category, an allowance for credit losses is calculated by multiplying the adjusted loss rate with the amortized cost in the respective age category.

Investment in associate In accordance with ASC Topic 321, “Investments – Equity Securities”, the Company measures the investment in associate without a readily determinable fair value at its cost minus impairment, if any. The Company reassess at each reporting period whether the equity investment without a readily determinable fair value qualifies to be measured at fair value. The measurement of those securities at fair value shall be irrevocable. Any resulting gains or losses on the investment in associate for which that measurement is made shall be recorded in earnings at that time. At each reporting period, the Company makes a qualitative assessment on the investment in associate considering impairment indicators to evaluate whether the investment is impaired. If an equity security without a readily determinable fair value is impaired, the Company shall include an impairment loss in net income equal to the difference between the fair value of the investment and its carrying amount.

<p id="xdx_849_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_zOrEoyBuug84" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: left">Revenue recognition The Company through subsidiaries generate multiple streams of revenues based on different business model adopted by each subsidiary through provisions of services and recognized upon customer obtained control of promised services and recognized in an amount that reflects the consideration that the Company expects to receive in exchange for those services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The Company applies the following five-step model in order to determine this amount: (i) Identify contract with customer; (ii) Identify distinct performance obligations in contract, including promises if any; (iii) Measurement of the transaction price, including the constraint on variable consideration; (iv) Allocation of the transaction price to the performance obligations; and (v) Recognition of revenue when (or as) the Company satisfies each performance obligation. The Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606). Under Topic 606, the Company records revenue when persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable and collectability is probable. The Company records revenue from the delivery of the finalized information technology services such as business system integration and management services, computer programming activities and services to the customers.

Cost of revenue Cost of revenue includes direct costs associated with provision of services such as development costs, purchases of third-party software, maintenance fees and consultation fees.

Income tax expense Income taxes are determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC Topic 740”). Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company also adopted ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures”, which requires disaggregated information about the reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclosed in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. The Company conducts major businesses in Malaysia and is subject to tax in their own jurisdictions. As a result of its business activities, the Company will file separate tax returns that are subject to examination by the foreign tax authorities.

<p id="xdx_843_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_z7twpP7DQol3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: left">Foreign currencies translation Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statement of operations and comprehensive income (loss). The functional currency of the Company is the United States Dollars (“US$” or “US dollars”) and the accompanying financial statements have been expressed in US dollars. In addition, the Company’s subsidiary maintains its books and record in Malaysia Ringgit (“MYR”), United States Dollars (“US$”), Hong Kong Dollars (“HK$”) and Thailand Baht (“THB”), which is the respective functional currency as being the primary currency of the economic environment in which the entity operates. In general, for consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not US dollars are translated into US dollars, in accordance with ASC Topic 830-30, “Translation of Financial Statement”, using the exchange rate on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation of financial statements of foreign subsidiary are recorded as a separate component of accumulated other comprehensive income. <p id="xdx_89F_eus-gaap--ScheduleOfDifferencesBetweenReportedAmountAndReportingCurrencyDenominatedAmountTableTextBlock_zM9JVI97Ki84" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Translation of amounts from the local currency of the Company into US$1 has been made at the following exchange rates for the respective periods: SCHEDULE OF FOREIGN EXCHANGE RATE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Period-end MYR : US$1 exchange rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20241231__srt--StatementScenarioAxis__custom--PeriodEndMYRUSexchangeRateMember_zwvxkwDlG6o9" style="width: 16%; text-align: right" title="Exchange rate">4.47</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20231231__srt--StatementScenarioAxis__custom--PeriodEndMYRUSexchangeRateMember_zoSL5No9EAb4" style="width: 16%; text-align: right" title="Exchange rate">4.59</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Period-average MYR : US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20241231__srt--StatementScenarioAxis__custom--PeriodAverageMYRUSexchangeRateMember_zwBOTIXBPauk" style="text-align: right" title="Exchange rate">4.56</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20231231__srt--StatementScenarioAxis__custom--PeriodAverageMYRUSexchangeRateMember_z0LMszxZUzv" style="text-align: right" title="Exchange rate">4.57</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Period-end HK$ : US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20241231__srt--StatementScenarioAxis__custom--PeriodEndHKUSexchangeRateMember_zQyjo7pwsBAb" style="text-align: right" title="Exchange rate">7.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20231231__srt--StatementScenarioAxis__custom--PeriodEndHKUSexchangeRateMember_zCcKoPSi59ve" style="text-align: right" title="Exchange rate">7.75</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Period-average HK$ : US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20241231__srt--StatementScenarioAxis__custom--PeriodAverageHKUSexchangeRateMember_zs64yIUs5whi" style="text-align: right" title="Exchange rate">7.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20231231__srt--StatementScenarioAxis__custom--PeriodAverageHKUSexchangeRateMember_zSjWucZNcJni" style="text-align: right" title="Exchange rate">7.75</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Period-end THB : US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20241231__srt--StatementScenarioAxis__custom--PeriodEndTHBUSexchangeRateMember_z0kMsWmp9HEe" style="text-align: right" title="Exchange rate">34.34</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20231231__srt--StatementScenarioAxis__custom--PeriodEndTHBUSexchangeRateMember_zWOHjACdxVR5" style="text-align: right" title="Exchange rate">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Period-average THB : US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20241231__srt--StatementScenarioAxis__custom--PeriodAverageTHBUSexchangeRateMember_zZJeGzp5sznf" style="text-align: right" title="Exchange rate">35.23</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20231231__srt--StatementScenarioAxis__custom--PeriodAverageTHBUSexchangeRateMember_zdwAov4Kk0td" style="text-align: right" title="Exchange rate">-</td><td style="text-align: left"> </td></tr> </table>

<p id="xdx_89F_eus-gaap--ScheduleOfDifferencesBetweenReportedAmountAndReportingCurrencyDenominatedAmountTableTextBlock_zM9JVI97Ki84" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Translation of amounts from the local currency of the Company into US$1 has been made at the following exchange rates for the respective periods: SCHEDULE OF FOREIGN EXCHANGE RATE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Period-end MYR : US$1 exchange rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20241231__srt--StatementScenarioAxis__custom--PeriodEndMYRUSexchangeRateMember_zwvxkwDlG6o9" style="width: 16%; text-align: right" title="Exchange rate">4.47</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20231231__srt--StatementScenarioAxis__custom--PeriodEndMYRUSexchangeRateMember_zoSL5No9EAb4" style="width: 16%; text-align: right" title="Exchange rate">4.59</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Period-average MYR : US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20241231__srt--StatementScenarioAxis__custom--PeriodAverageMYRUSexchangeRateMember_zwBOTIXBPauk" style="text-align: right" title="Exchange rate">4.56</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20231231__srt--StatementScenarioAxis__custom--PeriodAverageMYRUSexchangeRateMember_z0LMszxZUzv" style="text-align: right" title="Exchange rate">4.57</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Period-end HK$ : US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20241231__srt--StatementScenarioAxis__custom--PeriodEndHKUSexchangeRateMember_zQyjo7pwsBAb" style="text-align: right" title="Exchange rate">7.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20231231__srt--StatementScenarioAxis__custom--PeriodEndHKUSexchangeRateMember_zCcKoPSi59ve" style="text-align: right" title="Exchange rate">7.75</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Period-average HK$ : US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20241231__srt--StatementScenarioAxis__custom--PeriodAverageHKUSexchangeRateMember_zs64yIUs5whi" style="text-align: right" title="Exchange rate">7.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20231231__srt--StatementScenarioAxis__custom--PeriodAverageHKUSexchangeRateMember_zSjWucZNcJni" style="text-align: right" title="Exchange rate">7.75</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Period-end THB : US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20241231__srt--StatementScenarioAxis__custom--PeriodEndTHBUSexchangeRateMember_z0kMsWmp9HEe" style="text-align: right" title="Exchange rate">34.34</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20231231__srt--StatementScenarioAxis__custom--PeriodEndTHBUSexchangeRateMember_zWOHjACdxVR5" style="text-align: right" title="Exchange rate">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Period-average THB : US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20241231__srt--StatementScenarioAxis__custom--PeriodAverageTHBUSexchangeRateMember_zZJeGzp5sznf" style="text-align: right" title="Exchange rate">35.23</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20231231__srt--StatementScenarioAxis__custom--PeriodAverageTHBUSexchangeRateMember_zdwAov4Kk0td" style="text-align: right" title="Exchange rate">-</td><td style="text-align: left"> </td></tr> </table>

4.47

4.59

4.56

4.57

7.75

34.34

35.23

Related parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence.

Fair value of financial instruments The carrying value of the Company’s financial instruments: cash and cash equivalents, trade receivable, deposits and other receivables, amount due to related parties, trade payables and other payables approximate at their fair values because of the short-term nature of these financial instruments. The Company also follows the guidance of the ASC Topic 820-10, “Fair Value Measurements and Disclosures” (“ASC 820-10”), with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows: Level 1 : Observable inputs such as quoted prices in active markets; Level 2 : Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and Level 3 : Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. As of December 31, 2024, and 2023, the Company did not have any non-financial assets and liabilities that are recognized or disclosed at fair value in the financial statements, at least annually, on a recurring basis, nor did the Company have any assets or liabilities measured at fair value on a non-recurring basis.

Net Income/(Loss) per Share The Company calculates net income/(loss) per share in accordance with ASC Topic 260, “Earnings per Share.” Basic income/(loss) per share is computed by dividing the net income/(loss) by the weighted-average number of common shares outstanding during the period. Diluted income per share is computed similar to basic income/(loss) per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if the additional common shares were dilutive.

Lease The Company offices for fixed periods pre-emptive extension options. The Company recognizes lease payments for its short-term lease on a straight-line basis over the lease term. Lease liability is initially and subsequently measured at the present value of the unpaid lease payments at the lease commencement date. The right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for lease payments made at or before the lease commencement date, plus any initial direct costs incurred less any lease incentives received. Costs associated with operating lease assets are recognized on a straight-line basis within operating expenses over the term of the lease. In determining the present value of the unpaid lease payments, ASC 842 requires a lessee to discount its unpaid lease payments using the interest rate implicit in the lease or, if that rate cannot be readily determined, its incremental borrowing rate. As most of the Company leases do not provide an implicit rate, the Company uses its incremental borrowing rate as the discount rate for the lease. The Company incremental borrowing rate is estimated to approximate the interest rate on a collateralized basis with similar terms and payments.

Acquisition Agreement The acquisition of StarFIN Holdings Limited. (“SFHL”) has been accounted for under the purchase method of accounting in accordance with Statement of Financial Accounting Standards No. 141, “Business Combinations.” Under the purchase method of accounting, the purchase price is allocated to the assets acquired and liabilities assumed based on their estimated fair values. The allocation of the purchase price has been prepared based on preliminary estimates of fair values. However, actual amounts recorded upon the finalization of estimates of fair values may differ from the information presented in these unaudited pro forma condensed combined consolidated financial statements. The Company estimates of the fair values of the assets and liabilities of SFHL have been combined with the recorded values of the assets and liabilities of SFHL in the audited condensed combined financial information, goodwill was immediately impaired upon recognition.

Segment Reporting The Company follows the guidance of ASC 280, “Segment Reporting”, which establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organization structure as well as information about services categories, business segments and major customers in financial statements. For the year ended December 31, 2024, the Company has three reportable segments based on business unit, Fintech, RPA and Regtech businesses and two reportable segments based on country, Malaysia and Non-Malaysia. The Company also adopted ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures”, which expands annual and interim disclosure requirements for reportable segments, primarily through enhanced disclosures about significant segment expenses.

Company has three reportable segments based on business unit, Fintech, RPA and Regtech businesses and two reportable segments based on country, Malaysia and Non-Malaysia.

Recently Issued Accounting Standards and Adopted In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures”, which expands annual and interim disclosure requirements for reportable segments, primarily through enhanced disclosures about significant segment expenses. The ASU 2023-07 is effective for annual reporting periods beginning after December 15, 2023, and interim periods in fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company already adopted this ASU on its consolidated financial statements and related disclosures. In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures”, which requires disaggregated information about the reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. The ASU 2023-09 is effective for annual periods beginning after December 15, 2024. Early adoption is permitted. The Company already adopted this ASU on its consolidated financial statements and related disclosures. The Company reviews new accounting standards as issued. Management has not identified any other new standards that it believes will have a significant impact on the Company’s financial statements.

3. BUSINESS COMBINATIONS On December 22, 2022, the Company acquired <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEJVU0lORVNTIENPTUJJTkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_906_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_dp_uPure_c20221222__us-gaap--BusinessAcquisitionAxis__custom--StarFINHoldingsLimitedMember_zOrrkorCkIs4" title="Equity interest acquired">100% equity interest in StarFIN Holdings Limited in exchange, the Company issue <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEJVU0lORVNTIENPTUJJTkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_901_eus-gaap--BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_c20221221__20221222__us-gaap--BusinessAcquisitionAxis__custom--StarFINHoldingsLimitedMember_z4IzdwWaVpg" title="Shares issued in acquisition, shares">8,232,038 restricted shares of the Company’s common stock, valued at $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIEJVU0lORVNTIENPTUJJTkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_906_eus-gaap--BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable_c20221221__20221222__us-gaap--BusinessAcquisitionAxis__custom--StarFINHoldingsLimitedMember_zrjIQgwSbPK" title="Shares issued in acquisition, value">9,055,242. The consideration was derived from an agreed valuation of SFHL at $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIEJVU0lORVNTIENPTUJJTkFUSU9OUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_901_eus-gaap--BusinessCombinationConsiderationTransferred1_c20221221__20221222__us-gaap--BusinessAcquisitionAxis__custom--StarFINHoldingsLimitedMember_zhsPTP17GxEa" title="Fair value of consideration">9,055,242. The acquisition was consummated on January 20, 2023. The acquisition of SFHL has been accounted for under the purchase method of accounting in accordance with Statement of Financial Accounting Standards No. 141, “Business Combinations.” Under the purchase method of accounting, the purchase price is allocated to the assets acquired and liabilities assumed based on their estimated fair values. The allocation of the purchase price has been prepared based on preliminary estimates of fair values. However, actual amounts recorded upon the finalization of estimates of fair values may differ from the information presented in these unaudited pro forma condensed combined consolidated financial statements. The Company estimates of the fair values of the assets and liabilities of SFHL have been combined with the recorded values of the assets and liabilities of SFHL in the audited condensed combined financial information, goodwill was immediately impaired upon recognition. Allocation of the purchase price is summarized below: <p id="xdx_896_eus-gaap--ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_z2HLEaLJgEX5" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">SCHEDULE OF PURCHASE PRICE ALLOCATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_496_20221222__us-gaap--BusinessAcquisitionAxis__custom--StarFINHoldingsLimitedMember_zrlDsX1y0hR8" style="width: 16%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_maBCRIAzxDN_zd9Op0sOx7da" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cash and cash equivalents</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">705,480</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_iI_maBCRIAzxDN_zkuQDT1OrjC2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Trade receivables, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">676,396</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets_iI_maBCRIAzxDN_z0UVWkV6q0T1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deposits paid, prepayments and other receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">202,414</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxAssets_iI_maBCRIAzxDN_z2l0Wdza77k" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">539,969</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsMarketableSecurities_iI_maBCRIAzxDN_zoVYjO1Yb5z6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Investment in Associates – Murni StarFIN Sdn Bhd</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,657</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_maBCRIAzxDN_zBMhup9C0fP3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Property, plant and equipment, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">585,816</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iNI_di_msBCRIAzxDN_zurlGZgm5rd4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Trade payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(24,736</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccruedExpensesAndOtherPayables_iNI_di_msBCRIAzxDN_zJnp9XEQ5Eh7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued expenses and other payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(734,476</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilities_iNI_di_msBCRIAzxDN_zT78r6GqBcz1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred tax liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(213,524</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesLongTermDebt_iNI_di_msBCRIAzxDN_zeEUVzbnIOx3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Hire purchase loan</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(16,554</td><td style="text-align: left">)</td></tr> <tr id="xdx_40D_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesAmountDueToDirectors_iNI_di_msBCRIAzxDN_zc7ofgP4bja4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Amount due to directors</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(283,703</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesRelatedPartyDebt_iNI_di_msBCRIAzxDN_zcG5hpbIfVl7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Amount due to related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,673</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesForeignExchangeFluctuation_iI_maBCRIAzxDN_zkbFt4ZSgKPf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Adjustment for foreign exchange fluctuation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">260,052</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iTI_mtBCRIAzxDN_znUl4sAsUw5j" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fair value of StarFIN Holdings Limited</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,704,118</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Fair value of consideration</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--BusinessCombinationConsiderationTransferred1_iN_di_c20221221__20221222__us-gaap--BusinessAcquisitionAxis__custom--StarFINHoldingsLimitedMember_zwFT2GetTcN" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of consideration">(9,055,242</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--GoodwillGross_iI_maGzLuA_zC6tLEEQDC9g" style="vertical-align: bottom; background-color: White"> <td>Goodwill</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">7,351,124</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--GoodwillImpairedAccumulatedImpairmentLoss_iNI_di_msGzLuA_z7C66JgoacQj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Goodwill impairment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(7,351,124</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--Goodwill_iTI_mtGzLuA_zMtbEmNIVnua" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total goodwill</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

8232038

9055242

<p id="xdx_896_eus-gaap--ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_z2HLEaLJgEX5" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">SCHEDULE OF PURCHASE PRICE ALLOCATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_496_20221222__us-gaap--BusinessAcquisitionAxis__custom--StarFINHoldingsLimitedMember_zrlDsX1y0hR8" style="width: 16%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_maBCRIAzxDN_zd9Op0sOx7da" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cash and cash equivalents</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">705,480</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_iI_maBCRIAzxDN_zkuQDT1OrjC2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Trade receivables, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">676,396</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets_iI_maBCRIAzxDN_z0UVWkV6q0T1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deposits paid, prepayments and other receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">202,414</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxAssets_iI_maBCRIAzxDN_z2l0Wdza77k" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">539,969</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsMarketableSecurities_iI_maBCRIAzxDN_zoVYjO1Yb5z6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Investment in Associates – Murni StarFIN Sdn Bhd</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,657</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_maBCRIAzxDN_zBMhup9C0fP3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Property, plant and equipment, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">585,816</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iNI_di_msBCRIAzxDN_zurlGZgm5rd4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Trade payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(24,736</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccruedExpensesAndOtherPayables_iNI_di_msBCRIAzxDN_zJnp9XEQ5Eh7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued expenses and other payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(734,476</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilities_iNI_di_msBCRIAzxDN_zT78r6GqBcz1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred tax liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(213,524</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesLongTermDebt_iNI_di_msBCRIAzxDN_zeEUVzbnIOx3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Hire purchase loan</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(16,554</td><td style="text-align: left">)</td></tr> <tr id="xdx_40D_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesAmountDueToDirectors_iNI_di_msBCRIAzxDN_zc7ofgP4bja4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Amount due to directors</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(283,703</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesRelatedPartyDebt_iNI_di_msBCRIAzxDN_zcG5hpbIfVl7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Amount due to related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,673</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesForeignExchangeFluctuation_iI_maBCRIAzxDN_zkbFt4ZSgKPf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Adjustment for foreign exchange fluctuation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">260,052</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iTI_mtBCRIAzxDN_znUl4sAsUw5j" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fair value of StarFIN Holdings Limited</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,704,118</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Fair value of consideration</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--BusinessCombinationConsiderationTransferred1_iN_di_c20221221__20221222__us-gaap--BusinessAcquisitionAxis__custom--StarFINHoldingsLimitedMember_zwFT2GetTcN" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of consideration">(9,055,242</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--GoodwillGross_iI_maGzLuA_zC6tLEEQDC9g" style="vertical-align: bottom; background-color: White"> <td>Goodwill</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">7,351,124</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--GoodwillImpairedAccumulatedImpairmentLoss_iNI_di_msGzLuA_z7C66JgoacQj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Goodwill impairment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(7,351,124</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--Goodwill_iTI_mtGzLuA_zMtbEmNIVnua" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total goodwill</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

705480

676396

202414

539969

8657

585816

24736

734476

213524

16554

283703 1673 260052

1704118

9055242

7351124

4. ACCOUNT RECEIVABLES, NET <p id="xdx_89B_eus-gaap--ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_zg8hcTbRLjml" style="font: 10pt Times New Roman, Times, Serif; display: none; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">SCHEDULE OF ACCOUNT RECEIVABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20241231_znGBF4F8GBdh" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20231231_zIJ6FQKJX6r1" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_406_eus-gaap--AccountsReceivableGrossCurrent_iI_maARNCzq79_zH55GYv2RxG4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Account receivables, gross</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,154,703</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,059,766</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iNI_di_msARNCzq79_zqtYWqTPefT9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Allowance for expected credit loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(55,076</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(55,076</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_ecustom--AccountsReceivableReversalAllowanceForExpectedCreditLoss_iNI_di_msARNCzq79_zd1yciYifQCj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Reversal of expected credit loss</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">84,503</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--AccountsReceivableNetCurrent_iTI_mtARNCzq79_zng1mB5TWpsi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Account receivables, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,184,130</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,004,690</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<p id="xdx_89B_eus-gaap--ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_zg8hcTbRLjml" style="font: 10pt Times New Roman, Times, Serif; display: none; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">SCHEDULE OF ACCOUNT RECEIVABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20241231_znGBF4F8GBdh" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20231231_zIJ6FQKJX6r1" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_406_eus-gaap--AccountsReceivableGrossCurrent_iI_maARNCzq79_zH55GYv2RxG4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Account receivables, gross</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,154,703</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,059,766</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iNI_di_msARNCzq79_zqtYWqTPefT9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Allowance for expected credit loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(55,076</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(55,076</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_ecustom--AccountsReceivableReversalAllowanceForExpectedCreditLoss_iNI_di_msARNCzq79_zd1yciYifQCj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Reversal of expected credit loss</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">84,503</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--AccountsReceivableNetCurrent_iTI_mtARNCzq79_zng1mB5TWpsi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Account receivables, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,184,130</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,004,690</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1154703

1059766

55076

-84503

1184130

1004690

<p id="xdx_809_ecustom--PrepaymentDepositsAndOtherReceivablesDisclosureTextBlock_zRRxt50KbkMk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">5. PREPAYMENT, DEPOSITS AND OTHER RECEIVABLES <p id="xdx_897_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_zrbuyAOS63bc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">SCHEDULE OF PREPAYMENT, DEPOSITS AND OTHER RECEIVABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20241231_zE0NAPeo5g0b" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20231231_zPCPySLsXrz1" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40C_eus-gaap--OtherPrepaidExpenseCurrent_iI_maPECz47E_zK38gIyjvOH3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Prepaid expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">37,488</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">34,717</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OtherReceivables_iI_maPECz47E_z38nEm18aSa9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,821</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,578</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--OtherDepositsCurrent_iI_maPECz47E_zxNXB22tNM24" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other deposits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,298</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">30,952</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--Supplies_iI_maPECz47E_zZWiI0zNcQt2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Purchase in advance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">37,626</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">14,886</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--PrepaidExpenseCurrent_iTI_mtPECz47E_zlBC1jQmjY6i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">146,233</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">114,133</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Prepaid expenses include website domain, third party software maintenance and subscription, rental, employee and motor vehicle insurance. Other receivables include receivables from service tax and management of car park for director and employees. Other deposits primarily include deposit of the tenancy agreement and deposit made for security deposit for renovation and car park deposit. Purchase in advance consist of monies paid to supplier but have yet to receive the products or services from the suppliers.

<p id="xdx_897_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_zrbuyAOS63bc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">SCHEDULE OF PREPAYMENT, DEPOSITS AND OTHER RECEIVABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20241231_zE0NAPeo5g0b" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20231231_zPCPySLsXrz1" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40C_eus-gaap--OtherPrepaidExpenseCurrent_iI_maPECz47E_zK38gIyjvOH3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Prepaid expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">37,488</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">34,717</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OtherReceivables_iI_maPECz47E_z38nEm18aSa9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,821</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,578</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--OtherDepositsCurrent_iI_maPECz47E_zxNXB22tNM24" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other deposits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,298</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">30,952</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--Supplies_iI_maPECz47E_zZWiI0zNcQt2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Purchase in advance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">37,626</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">14,886</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--PrepaidExpenseCurrent_iTI_mtPECz47E_zlBC1jQmjY6i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">146,233</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">114,133</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

37488

34717

34821

33578

36298 30952

37626

14886

146233

114133

<p id="xdx_802_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_z2eY6T5hliM9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white">6. PROPERTY, PLANT AND EQUIPMENT, NET <p id="xdx_897_eus-gaap--PropertyPlantAndEquipmentTextBlock_zu1D0E5cX7Hi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center; background-color: white">SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20241231_zdfrHBxftVra" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20231231_zgITeFEBz8Gl" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_z1xgmi18Xg52" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Computer systems</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">306,930</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">259,798</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zmVExX40UbB5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Furniture and fittings</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">82,657</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">79,933</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ElectricalFittingsMember_z6oOuyKOuAt2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Electrical fittings</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,069</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,808</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--HandphoneMember_zsJXFIBKN4n3" style="vertical-align: bottom; background-color: White"> <td>Handphone</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">63,797</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">51,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zfAnPplaXXdi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Office equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">98,913</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">93,578</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RenovationMember_zskrWJxUkcog" style="vertical-align: bottom; background-color: White"> <td>Renovation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">171,322</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">83,097</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--MotorVehicleMember_zh4tmPdpCu8i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Motor vehicle</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">374,419</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">364,726</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--PropertyMember_zlXjD89r7rqi" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Property</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">413,833</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">403,120</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzvaH_zevD9zMKl7Hd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total property, plant and equipment</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,521,940</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,345,060</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzvaH_z17K10iVmwFl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(907,267</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(824,844</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzvaH_zwwJQElyHFbg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total property, plant and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">614,673</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">520,216</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_898_ecustom--ScheduleOfInvestmentInPropertyAndPlantTableTextBlock_z859mq5X0Sc7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">SCHEDULE OF INVESTMENT IN PROPERTY AND PLANT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20240101__20241231_zCUfuBiItIm3" style="border-bottom: Black 1pt solid; text-align: center">For the year ended December 31, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20230101__20231231_zgfxKMbxLeE" style="border-bottom: Black 1pt solid; text-align: center">For the year ended December 31, 2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_400_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_z7rPITcMePe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Investment in computer systems</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">39,432</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">17,874</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zfaGqBX55xAb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Investment in furniture and fittings</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">587</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">371</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ElectricalFittingsMember_zOOhSWzlNsyl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Investment in electrical fittings</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">278</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--HandphoneMember_z2PApAUf6GEd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Investment in handphone</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,216</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,393</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zd57DqQm0d8a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Investment in office equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,792</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,497</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RenovationMember_z5GzTDtw7pH1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Investment in renovation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">84,316</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,066</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--InvestmentPropertyMember_ziu0ybioUBje" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total investment in property and plant</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">138,343</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">32,479</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--Depreciation_zrKcT9aL5Nzj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation for the period</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">59,305</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">74,429</td><td style="text-align: left"> </td></tr> </table> For the year ended December 31, 2023, the Company acquired a property amounted $<span id="xdx_90A_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_c20230101__20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--PropertyMember__srt--TitleOfIndividualAxis__srt--DirectorMember_zYR5tTgQY0y2" title="Investment property acquired">420,225 financed through loan from director which is unsecured, non-interest bearing and payable on demand and cash in hand.

<p id="xdx_897_eus-gaap--PropertyPlantAndEquipmentTextBlock_zu1D0E5cX7Hi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center; background-color: white">SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20241231_zdfrHBxftVra" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20231231_zgITeFEBz8Gl" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_z1xgmi18Xg52" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Computer systems</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">306,930</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">259,798</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zmVExX40UbB5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Furniture and fittings</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">82,657</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">79,933</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ElectricalFittingsMember_z6oOuyKOuAt2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Electrical fittings</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,069</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,808</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--HandphoneMember_zsJXFIBKN4n3" style="vertical-align: bottom; background-color: White"> <td>Handphone</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">63,797</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">51,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zfAnPplaXXdi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Office equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">98,913</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">93,578</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RenovationMember_zskrWJxUkcog" style="vertical-align: bottom; background-color: White"> <td>Renovation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">171,322</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">83,097</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--MotorVehicleMember_zh4tmPdpCu8i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Motor vehicle</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">374,419</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">364,726</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--PropertyMember_zlXjD89r7rqi" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Property</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">413,833</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">403,120</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzvaH_zevD9zMKl7Hd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total property, plant and equipment</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,521,940</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,345,060</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzvaH_z17K10iVmwFl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(907,267</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(824,844</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzvaH_zwwJQElyHFbg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total property, plant and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">614,673</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">520,216</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

306930

259798

82657

79933

10069

9808

63797

51000

98913

93578

171322

83097

374419

364726

413833

403120

1521940

1345060

907267

824844

614673

520216

<p id="xdx_898_ecustom--ScheduleOfInvestmentInPropertyAndPlantTableTextBlock_z859mq5X0Sc7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">SCHEDULE OF INVESTMENT IN PROPERTY AND PLANT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20240101__20241231_zCUfuBiItIm3" style="border-bottom: Black 1pt solid; text-align: center">For the year ended December 31, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20230101__20231231_zgfxKMbxLeE" style="border-bottom: Black 1pt solid; text-align: center">For the year ended December 31, 2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_400_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_z7rPITcMePe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Investment in computer systems</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">39,432</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">17,874</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zfaGqBX55xAb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Investment in furniture and fittings</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">587</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">371</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ElectricalFittingsMember_zOOhSWzlNsyl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Investment in electrical fittings</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">278</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--HandphoneMember_z2PApAUf6GEd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Investment in handphone</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,216</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,393</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zd57DqQm0d8a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Investment in office equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,792</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,497</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RenovationMember_z5GzTDtw7pH1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Investment in renovation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">84,316</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,066</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--InvestmentPropertyMember_ziu0ybioUBje" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total investment in property and plant</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">138,343</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">32,479</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--Depreciation_zrKcT9aL5Nzj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation for the period</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">59,305</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">74,429</td><td style="text-align: left"> </td></tr> </table>

39432

17874

587

371

278

11216

3393

2792

6497

84316

4066

138343

32479

59305

74429

420225

<p id="xdx_80D_eus-gaap--AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_zILYUPoPuGnj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">7. OTHER PAYABLES AND ACCRUED LIABILITIES ACCRUED LIABILITIES AND OTHER PAYABLES <p id="xdx_894_eus-gaap--ScheduleOfAccruedLiabilitiesTableTextBlock_zRBkfvuuVKPg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">SCHEDULE OF OTHER PAYABLES AND ACCRUED LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20241231_zXgezI4cc9ja" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20231231_z6UfjN9VrYac" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40E_eus-gaap--AccruedLiabilitiesCurrent_iI_maOALCzWJQ_z84iBVQV8LT4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accrued expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">254,474</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">351,036</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AccountsPayableOtherCurrent_iI_maOALCzWJQ_zKGG7hi9Fgt6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">381,879</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">57,503</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--ReceiptInAdvance_iI_maOALCzWJQ_zGn4Cf5uWqh2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Receipt in advance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">514,903</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">178,056</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--AccountsPayableAndOtherAccruedLiabilitiesCurrent_iTI_mtOALCzWJQ_z4ei7nxh1tlk" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,151,256</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">586,595</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Accrued expenses consist of outstanding audit fee, employee claims and salary, service tax and miscellaneous expenses. Other payable includes primarily payable to third parties and service tax payable. Receipt in advance consist of monies received from customer but have yet to satisfied performance obligation.

<p id="xdx_894_eus-gaap--ScheduleOfAccruedLiabilitiesTableTextBlock_zRBkfvuuVKPg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">SCHEDULE OF OTHER PAYABLES AND ACCRUED LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20241231_zXgezI4cc9ja" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20231231_z6UfjN9VrYac" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40E_eus-gaap--AccruedLiabilitiesCurrent_iI_maOALCzWJQ_z84iBVQV8LT4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accrued expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">254,474</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">351,036</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AccountsPayableOtherCurrent_iI_maOALCzWJQ_zKGG7hi9Fgt6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">381,879</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">57,503</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--ReceiptInAdvance_iI_maOALCzWJQ_zGn4Cf5uWqh2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Receipt in advance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">514,903</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">178,056</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--AccountsPayableAndOtherAccruedLiabilitiesCurrent_iTI_mtOALCzWJQ_z4ei7nxh1tlk" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,151,256</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">586,595</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

254474

351036

381879

57503

514903 178056

1151256

586595

8. AMOUNT DUE TO DIRECTOR As of December 31, 2024, the Company had an outstanding amount due to director amounting to $146,018, mainly consisting of a loan from Mr. Wong Kai Cheng for the acquisition of property. The aforementioned amount is unsecured, non-interest bearing and payable on demand.

146018

<p id="xdx_80B_ecustom--AmountDueToRelatedPartiesDisclosureTextBlock_ziA3Fzlcvv2b" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">9. AMOUNT DUE FROM/TO RELATED PARTIES AMOUNT DUE FROM RELATED PARTIES As of December 31, 2024, the Company has an outstanding amount due from a number of related companies with common director and shareholder in aggregate amounted $3,809 pertaining to miscellaneous expenses made by these related parties on behalf of the Company. As of December 31, 2023, the Company has an outstanding amount due to a number of related companies with common director and shareholder pertaining to miscellaneous expenses made by these related parties on behalf in aggregate amounted $1,000. Aforementioned amount is unsecured, non-interest bearing and payable on demand.

3809

1000

10. HIRE PURCHASE On April 30, 2021, the Company through subsidiary acquired a motor vehicle amounted $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIEhJUkUgUFVSQ0hBU0UgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_907_ecustom--PaymentsToAcquireMotorVehicle_c20210430__20210430_z0wgaWdxUfle" title="Acquisition of motor vehicle">69,148 financed by $36,006 hire purchase loan for 36 months at a fixed flat rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEhJUkUgUFVSQ0hBU0UgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20210430_zlYzvasKpBDb" title="Hire purchase loan, interest rate">1.88% per annum with first installment commencing <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEhJUkUgUFVSQ0hBU0UgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_904_eus-gaap--DebtInstrumentDateOfFirstRequiredPayment1_dd_c20210430__20210430_ztWEsnxwc174" title="Hire purchase loan, first installment date">June 5, 2021 and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEhJUkUgUFVSQ0hBU0UgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_909_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_c20210430__20210430_zhscOc5EdUG2" title="Hire purchase loan, frequency of installment">monthly installment amounted approximately $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIEhJUkUgUFVSQ0hBU0UgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_90D_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_c20210430__20210430_zBCY2xPKgXb1" title="Monthly installment">1,063. Remaining balance finance through cash in hand. For the year ended December 31, 2024, the Company repaid $4,789 in hire purchase loan with no outstanding amount as of December 31, 2024.

69148

36006

P36M

0.0188

2021-06-05

monthly

1063

4789

11. LEASE RIGHT-OF-USE ASSET AND LEASE LIABILITIES <p id="xdx_89D_ecustom--ScheduleOfLeaseRightOfUseAssetsAndLeaseLiabilitiesTableTextBlock_zpBRaAquSRjj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">SCHEDULE OF LEASE RIGHT OF USE ASSET AND LEASE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Right-Of-Use Assets</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: justify">Balance as of December 31, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--OperatingLeaseRightOfUseAsset_iS_c20240101__20241231_zP3OXfNuXjWj" style="width: 16%; text-align: right" title="Right-of-use assets, Balance as of December 31, 2023">651,853</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">New right-of-use assets recognized</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--OperatingLeaseRightOfUseAssetNewLeaseRecognition_c20240101__20241231_z2l71yURjHF2" style="text-align: right" title="New right-of-use assets recognized">113,560</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Amortization for the year ended December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--OperatingLeaseRightOfUseAssetAmortizationExpense_iN_di_c20240101__20241231_z0AZZ0XXwlD6" style="text-align: right" title="Amortization expenses">(60,303</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Adjustment for non-exercising option</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--OperatingLeaseRightOfUseAssetAdjustmentForNonExercisingOption_c20240101__20241231_zB7r5EGKRQ7g" style="text-align: right" title="Adjustment for non-exercising option">(105,772</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Adjustment for foreign currency translation difference</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--OperatingLeaseRightOfUseAssetAdjustmentForForeignCurrencyTranslationDifference_iN_di_c20240101__20241231_zNMRRi5lBZGc" style="border-bottom: Black 1pt solid; text-align: right" title="Adjustment for foreign currency translation difference">16,106</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Balance as of December 31, 2024</td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--OperatingLeaseRightOfUseAsset_iE_c20240101__20241231_zLCpOzF035vg" style="text-align: right" title="Right-of-use assets, Balance as of September 30, 2024">615,444</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Lease Liability</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Balance as of December 31, 2023</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--OperatingLeaseLiability_iS_c20240101__20241231_zJOx7hmX5uGd" style="text-align: right" title="Lease Liability, Balance as of December 31, 2023">651,853</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">New lease liability recognized</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--OperatingLeaseLiabilityNewLeaseRecognition_c20240101__20241231_zdzd4pcJnbc4" style="text-align: right" title="New lease liability recognized">113,560</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Imputed interest for the year ended December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ProceedsFromInterestReceived_c20240101__20241231_z5S3rklj5vwa" style="text-align: right" title="Imputed interest">34,678</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Gross repayment for the year ended December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--OperatingLeasePayments_iN_di_c20240101__20241231_zlyAcIKSaFU8" style="text-align: right" title="Gross repayments">(94,981</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Adjustment for non-exercising option</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--OperatingLeaseLiabilityAdjustmentForNonExercisingOption_c20240101__20241231_zkBjBqQGzym8" style="text-align: right" title="Adjustment for non-exercising option">(105,772</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Adjustment for foreign currency translation difference</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_983_ecustom--OperatingLeaseLiabilityAdjustmentForForeignCurrencyTranslationDifference_iN_di_c20240101__20241231_zMsR2GRxyFl8" style="border-bottom: Black 1pt solid; text-align: right" title="Adjustment for foreign currency translation difference">16,106</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Balance as of December 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--OperatingLeaseLiability_iE_c20240101__20241231_zBIwADY5bRpc" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease Liability, Balance as of September 30, 2024">615,444</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lease liability current portion</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--OperatingLeaseLiabilityCurrent_iI_c20241231_zxS4SJ2jK8j8" style="text-align: right" title="Lease liability current portion">64,787</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Lease liability non-current portion</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_c20241231_zADkTEpGxUG" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease liability non-current portion">550,657</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Other information: SCHEDULE OF OTHER INFORMATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">For the year ended December 31, 2024</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the year ended December 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cash paid for amounts included in the measurement of lease liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Operating cash flow to operating lease</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--OperatingLeasePayments_c20240101__20241231_zpRcErPzS2ic" style="width: 16%; text-align: right" title="Operating cash flow to operating lease">94,981</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--OperatingLeasePayments_c20230101__20231231_z23nJFa9c01b" style="width: 16%; text-align: right" title="Operating cash flow to operating lease">93,691</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Right-of-use assets obtained in exchange for operating lease liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_c20240101__20241231_z9J0HRZvtAq7" style="text-align: right" title="Right-of-use assets obtained in exchange for operating lease liabilities">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_c20230101__20231231_zIR7U3ab3rk7" style="text-align: right" title="Right-of-use assets obtained in exchange for operating lease liabilities">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Remaining lease term for operating lease (years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7.80</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8.71</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Weighted average discount rate for operating lease</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5.58</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5.40</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table>

<p id="xdx_89D_ecustom--ScheduleOfLeaseRightOfUseAssetsAndLeaseLiabilitiesTableTextBlock_zpBRaAquSRjj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">SCHEDULE OF LEASE RIGHT OF USE ASSET AND LEASE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Right-Of-Use Assets</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: justify">Balance as of December 31, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--OperatingLeaseRightOfUseAsset_iS_c20240101__20241231_zP3OXfNuXjWj" style="width: 16%; text-align: right" title="Right-of-use assets, Balance as of December 31, 2023">651,853</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">New right-of-use assets recognized</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--OperatingLeaseRightOfUseAssetNewLeaseRecognition_c20240101__20241231_z2l71yURjHF2" style="text-align: right" title="New right-of-use assets recognized">113,560</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Amortization for the year ended December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--OperatingLeaseRightOfUseAssetAmortizationExpense_iN_di_c20240101__20241231_z0AZZ0XXwlD6" style="text-align: right" title="Amortization expenses">(60,303</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Adjustment for non-exercising option</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--OperatingLeaseRightOfUseAssetAdjustmentForNonExercisingOption_c20240101__20241231_zB7r5EGKRQ7g" style="text-align: right" title="Adjustment for non-exercising option">(105,772</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Adjustment for foreign currency translation difference</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--OperatingLeaseRightOfUseAssetAdjustmentForForeignCurrencyTranslationDifference_iN_di_c20240101__20241231_zNMRRi5lBZGc" style="border-bottom: Black 1pt solid; text-align: right" title="Adjustment for foreign currency translation difference">16,106</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Balance as of December 31, 2024</td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--OperatingLeaseRightOfUseAsset_iE_c20240101__20241231_zLCpOzF035vg" style="text-align: right" title="Right-of-use assets, Balance as of September 30, 2024">615,444</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Lease Liability</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Balance as of December 31, 2023</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--OperatingLeaseLiability_iS_c20240101__20241231_zJOx7hmX5uGd" style="text-align: right" title="Lease Liability, Balance as of December 31, 2023">651,853</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">New lease liability recognized</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--OperatingLeaseLiabilityNewLeaseRecognition_c20240101__20241231_zdzd4pcJnbc4" style="text-align: right" title="New lease liability recognized">113,560</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Imputed interest for the year ended December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ProceedsFromInterestReceived_c20240101__20241231_z5S3rklj5vwa" style="text-align: right" title="Imputed interest">34,678</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Gross repayment for the year ended December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--OperatingLeasePayments_iN_di_c20240101__20241231_zlyAcIKSaFU8" style="text-align: right" title="Gross repayments">(94,981</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Adjustment for non-exercising option</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--OperatingLeaseLiabilityAdjustmentForNonExercisingOption_c20240101__20241231_zkBjBqQGzym8" style="text-align: right" title="Adjustment for non-exercising option">(105,772</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Adjustment for foreign currency translation difference</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_983_ecustom--OperatingLeaseLiabilityAdjustmentForForeignCurrencyTranslationDifference_iN_di_c20240101__20241231_zMsR2GRxyFl8" style="border-bottom: Black 1pt solid; text-align: right" title="Adjustment for foreign currency translation difference">16,106</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Balance as of December 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--OperatingLeaseLiability_iE_c20240101__20241231_zBIwADY5bRpc" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease Liability, Balance as of September 30, 2024">615,444</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lease liability current portion</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--OperatingLeaseLiabilityCurrent_iI_c20241231_zxS4SJ2jK8j8" style="text-align: right" title="Lease liability current portion">64,787</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Lease liability non-current portion</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_c20241231_zADkTEpGxUG" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease liability non-current portion">550,657</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

651853

113560

60303

-105772 -16106

615444

651853

113560

34678

94981

-105772 -16106

615444

64787

550657

Other information: SCHEDULE OF OTHER INFORMATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">For the year ended December 31, 2024</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the year ended December 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cash paid for amounts included in the measurement of lease liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Operating cash flow to operating lease</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--OperatingLeasePayments_c20240101__20241231_zpRcErPzS2ic" style="width: 16%; text-align: right" title="Operating cash flow to operating lease">94,981</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--OperatingLeasePayments_c20230101__20231231_z23nJFa9c01b" style="width: 16%; text-align: right" title="Operating cash flow to operating lease">93,691</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Right-of-use assets obtained in exchange for operating lease liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_c20240101__20241231_z9J0HRZvtAq7" style="text-align: right" title="Right-of-use assets obtained in exchange for operating lease liabilities">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_c20230101__20231231_zIR7U3ab3rk7" style="text-align: right" title="Right-of-use assets obtained in exchange for operating lease liabilities">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Remaining lease term for operating lease (years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7.80</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8.71</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Weighted average discount rate for operating lease</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5.58</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5.40</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table>

94981

93691

P7Y9M18D

P8Y8M15D

0.0558

0.0540

<p id="xdx_80C_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zCZ79Cvuy1Il" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">12. RELATED PARTY TRANSACTIONS <p id="xdx_890_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_z52vAXQyZGGa" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">For the year ended December 31, 2024 and 2023, the Company has following transactions with related parties: SCHEDULE OF RELATED PARTIES TRANSACTIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240101__20241231_zXmeCe450D0g" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the year ended December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20230101__20231231_zagazfviKUV6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the year ended December 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Purchases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--RelatedPartyTransactionPurchasesFromRelatedParty_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--InsiteMYInternationalIncMember_zuea3a3Te065" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">- Insite MY International, Inc.</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">77,294</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">40,235</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--RelatedPartyTransactionPurchasesFromRelatedParty_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--InsiteMYInternationalIncMember_zD6QuvxuJ1Hb" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left">Purchases - Insite MY International, Inc.</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">77,294</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">40,235</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Leasing</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--OperatingLeasePayments_z85vLBpT0cQ7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">- Office space leasing</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">94,981</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">93,691</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OperatingLeasePayments_zKZRbgJshLB2" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Leasing - Office space leasing</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">94,981</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">93,691</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_z6aywfZrDG31" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">172,275</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">133,926</td><td style="text-align: left"> </td></tr> </table> Our Chief Executive Officer, Mr. Kai Cheong, Wong is a majority shareholder of Insite MY International, Inc. For the years ended December 31, 2024 and 2023, the Company has paid $42,288 and $42,224 respectively to our Chief Executive Officer, Mr. Kai Cheong, Wong, pertaining to leasing of office space. For the years ended December 31, 2024 and 2023, the Company has paid $52,693 and $51,467 respectively to Ms. Tan Siew Meng, the spouse of our Chief Executive Officer, Mr. Kai Cheong, Wong, pertaining to leasing of office spaces.

<p id="xdx_890_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_z52vAXQyZGGa" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">For the year ended December 31, 2024 and 2023, the Company has following transactions with related parties: SCHEDULE OF RELATED PARTIES TRANSACTIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240101__20241231_zXmeCe450D0g" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the year ended December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20230101__20231231_zagazfviKUV6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the year ended December 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Purchases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--RelatedPartyTransactionPurchasesFromRelatedParty_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--InsiteMYInternationalIncMember_zuea3a3Te065" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">- Insite MY International, Inc.</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">77,294</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">40,235</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--RelatedPartyTransactionPurchasesFromRelatedParty_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--InsiteMYInternationalIncMember_zD6QuvxuJ1Hb" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left">Purchases - Insite MY International, Inc.</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">77,294</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">40,235</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Leasing</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--OperatingLeasePayments_z85vLBpT0cQ7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">- Office space leasing</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">94,981</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">93,691</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OperatingLeasePayments_zKZRbgJshLB2" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Leasing - Office space leasing</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">94,981</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">93,691</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_z6aywfZrDG31" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">172,275</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">133,926</td><td style="text-align: left"> </td></tr> </table>

77294

40235

77294

40235

94981

93691

94981

93691

172275

133926

42288

42224

52693

51467

13. CONCENTRATION OF RISK <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">(a)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Major Customers</td></tr> </table> For the year ended December 31, 2024, the Company generated total revenue of $3,382,432, of which no customer accounted for more than 10% of the Company’s total revenue. For the year ended December 31, 2023, the Company generated total revenue of $3,109,515, of which no customers accounted for more than 10% of the Company’s total revenue. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">(b)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Major Suppliers</td></tr> </table> For the year ended December 31, 2024, the Company incurred cost of revenue of $1,958,632, of which no supplier accounted for more than 10% of the Company’s cost of revenue. For the year ended December 31, 2023, the Company incurred cost of revenue of $1,708,334, of which no supplier accounted for more than 10% of the Company’s cost of revenue.

3382432

3109515

1958632

1708334

14. INCOME TAXES <p id="xdx_89B_eus-gaap--ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock_z22m6iMLowb8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The loss before income taxes of the Company for the years ended December 31, 2024 and 2023 were comprised of the following: SCHEDULE OF LOSS BEFORE INCOME TAXES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20240101__20241231_z39nR1BjydY7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20230101__20231231_z2EJFv0g8Oog" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Tax jurisdictions from:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%">- Local</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_pp0p0_c20240101__20241231__srt--StatementGeographicalAxis__country--US_zvtbNdExjT0c" style="width: 16%; text-align: right" title="Loss before income tax">(208,993</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_pp0p0_c20230101__20231231__srt--StatementGeographicalAxis__country--US_z9iFJCit0xj3" style="width: 16%; text-align: right" title="Loss before income tax">(222,011</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">- Foreign, representing:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_hsrt--StatementGeographicalAxis__country--HK_zvxtDLerxEcg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Hong Kong</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(49,665</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(45,768</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_hsrt--StatementGeographicalAxis__custom--BritishVirginiaIslandMember_zMRC8sDKhTC9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">British Virgin Islands</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,550</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,550</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_hsrt--StatementGeographicalAxis__custom--LabuanMember_zO1JeXBMD3z6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Labuan, Malaysia </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(81,873</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(30,131</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_hsrt--StatementGeographicalAxis__country--MY_zsqNNyEyGjs9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Malaysia</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">300,104</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">415,749</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_ztlkDpM0Kuo5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Income before income taxes</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(42,977</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">115,289</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_897_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zbLCvu7X5AZk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Provision for income taxes consisted of the following: SCHEDULE OF PROVISION FOR INCOME TAXES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Current:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>- Local</td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--CurrentIncomeTaxExpenseBenefit_c20240101__20241231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zCiWSNnGSfig" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--CurrentIncomeTaxExpenseBenefit_c20230101__20231231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zfuCgzsF97bj" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">- Foreign</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--CurrentIncomeTaxExpenseBenefit_c20240101__20241231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_z4gDUgjfsA6d" style="width: 16%; text-align: right" title="Current income tax provision">(118,991</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--CurrentIncomeTaxExpenseBenefit_c20230101__20231231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zaDF9sFJt3N4" style="width: 16%; text-align: right" title="Current income tax provision">(96,712</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred tax assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>- Local</td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--DeferredTaxAssetsNet_iI_c20241231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zqaNosXZCaZ2" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--DeferredTaxAssetsNet_iI_c20231231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_z9VJAi1Dvqqd" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>- Foreign</td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--DeferredTaxAssetsNet_iI_c20241231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_z5e5fhrcGqfk" style="text-align: right" title="Deferred tax assets">324</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--DeferredTaxAssetsNet_iI_c20231231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zG4LBILkueSi" style="text-align: right" title="Deferred tax assets">43</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred tax liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>- Local</td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--DeferredTaxLiabilities_iI_c20241231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zhqDpWFW35Nk" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--DeferredTaxLiabilities_iI_c20231231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zsYb7Vp0P9Kd" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>- Foreign</td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--DeferredTaxLiabilities_iI_c20241231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zikQd3VGhAPe" style="text-align: right" title="Deferred tax liabilities">4,991</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--DeferredTaxLiabilities_iI_c20231231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zQ5AZclOx6ig" style="text-align: right" title="Deferred tax liabilities">12,013</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Income tax payable:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>- Local</td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--TaxesPayableCurrent_iI_c20241231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zpupHRC75ITc" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--TaxesPayableCurrent_iI_c20231231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zIwpekdeD1N" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>- Foreign</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--TaxesPayableCurrent_iI_c20241231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_z3ZUK1QaU7ik" style="text-align: right" title="Income tax payable">60,483</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--TaxesPayableCurrent_iI_c20231231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zYB60TRtMw2a" style="text-align: right" title="Income tax payable">3,358</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Income tax assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>- Local</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--IncomeTaxReceivable_iI_c20241231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zj2qdzpEpVqc" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--IncomeTaxReceivable_iI_c20231231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zEss2Ez1OfG4" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>- Foreign</td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--IncomeTaxReceivable_iI_c20241231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zk4ypVuo8Dza" style="text-align: right" title="Income tax assets">280,354</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--IncomeTaxReceivable_iI_c20231231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zvBD3mIREEUb" style="text-align: right" title="Income tax assets">219,698</td><td style="text-align: left"> </td></tr> </table> The effective tax rate in the years presented is the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rates. During the years presented, the Company has a number of subsidiaries that operates in various countries: Hong Kong, the British Virgin Islands and Malaysia that are subject to taxes in the jurisdictions in which they operate, as follows: United States of America The Company is incorporated in the State of Nevada and is subject to the tax laws of the United States of America. As of December 31, 2024, the operations in the United States of America incurred $933,440 of cumulative net operating losses (NOLs) which can be carried forward to offset future taxable income. The NOL carry forwards begin to expire in 2044, if unutilized. The Company has provided for a full valuation allowance of approximately $196,022 against the deferred tax assets on the expected future tax benefits from the net operating loss carry forwards as the management believes it is more likely than not that these assets will not be realized in the future. British Virgin Islands The British Virgin Islands currently levies no taxes on individuals or corporations based upon profits, income, gains or appreciation and there is no taxation in the nature of inheritance tax or estate duty. There are no other taxes likely to be material to us levied by the government of the British Virgin Islands except for stamp duties which may be applicable on instruments executed in, or, after execution, brought within the jurisdiction of the British Virgin Islands. The British Virgin Islands is not party to any double tax treaties that are applicable to any payments made to or by our company. There are no exchange control regulations or currency restrictions in the British Virgin Islands. Payments of dividends and capital in respect of our ordinary shares will not be subject to taxation in the British Virgin Islands and no withholding will be required on the payment of a dividend or capital to any holder of our ordinary shares, nor will gains derived from the disposal of our ordinary shares be subject to British Virgin Islands income or corporation tax. No stamp duty is payable in respect of the issue of the shares or on an instrument of transfer in respect of a share. Hong Kong AsiaFIN Holdings Corp. is subject to Hong Kong Profits Tax, which is charged at the statutory income tax rate of <span id="xdx_902_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20240101__20241231__us-gaap--IncomeTaxAuthorityNameAxis__us-gaap--InlandRevenueHongKongMember_z7Ca9gQenoA4">8.25% on its assessable income. Labuan, Malaysia Labuan was established an international offshore financial center in 1990 with its own specific laws and regulations to attract foreign investment and promoting financial services. Under the current laws of Labuan, AsiaFIN Holdings Corp. is governed under the Labuan Business Activity Tax Act 1990. Labuan offers a low fixed tax rate of 3% for a Labuan incorporated company carrying a Labuan trading activity while the profit of a Labuan incorporated company carrying a Labuan non-trading activity for the tax assessment year shall not be charged to tax under Labuan Business Activity Tax Act 1990, effectively subjecting to a 0% tax rate. Labuan trading activity includes banking, insurance, trading, management, licensing, shipping operations or any other activity which is not a Labuan non-trading activity while Labuan non-trading activity is defined as an activity relating to the holding of investments in securities, stock, shares, loans, deposits or any other properties situated in Labuan by a Labuan incorporated company. For a Labuan incorporated company which fails to meet the substantial activity requirements issued in a circular on April 29, 2020, the tax charge for such company is based on <span id="xdx_902_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_c20240101__20241231__us-gaap--IncomeTaxAuthorityNameAxis__custom--LabuanMember_z3aF5v9BVa7c" title="Statutory income tax rate">24% of net audited profit. As the Company’s subsidiary, AsiaFIN Holdings Corp., which was incorporated under the Labuan acts as an investment holding company, is carrying a Labuan non-trading activity, the Company is not subject to tax under Labuan Business Activity Tax Act 1990. Malaysia All Malaysian companies are subject to the Malaysian corporate tax laws at a two-tier corporate income tax rate based on amount of paid-up capital. The 2024 tax rate for company with paid-up capital of MYR 2,500,000 (approximately $559,234) or less and that are not part of a group containing a company exceeding this capitalization threshold is 15% on first chargeable income of MYR 150,000 (approximately $33,554), 17% on remaining chargeable income up to MYR 600,000 (approximately $134,216) and any chargeable income beyond MYR 600,000 (approximately $134,216) will be subject to the corporate tax rate of 24%. As of December 31, 2024, the operations in Malaysia incurred $6,828,424 of cumulative net operating losses which can be carried forward to offset future taxable income. The net operating loss can be carried forward for seven years. The Company has provided for a full valuation allowance against the deferred tax assets of $1,160,832 on the expected future tax benefits from the net operating loss carry forwards as the management believes it is more likely than not that these assets will not be realized in the future.

<p id="xdx_89B_eus-gaap--ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock_z22m6iMLowb8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The loss before income taxes of the Company for the years ended December 31, 2024 and 2023 were comprised of the following: SCHEDULE OF LOSS BEFORE INCOME TAXES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20240101__20241231_z39nR1BjydY7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20230101__20231231_z2EJFv0g8Oog" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Tax jurisdictions from:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%">- Local</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_pp0p0_c20240101__20241231__srt--StatementGeographicalAxis__country--US_zvtbNdExjT0c" style="width: 16%; text-align: right" title="Loss before income tax">(208,993</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_pp0p0_c20230101__20231231__srt--StatementGeographicalAxis__country--US_z9iFJCit0xj3" style="width: 16%; text-align: right" title="Loss before income tax">(222,011</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">- Foreign, representing:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_hsrt--StatementGeographicalAxis__country--HK_zvxtDLerxEcg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Hong Kong</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(49,665</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(45,768</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_hsrt--StatementGeographicalAxis__custom--BritishVirginiaIslandMember_zMRC8sDKhTC9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">British Virgin Islands</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,550</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,550</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_hsrt--StatementGeographicalAxis__custom--LabuanMember_zO1JeXBMD3z6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Labuan, Malaysia </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(81,873</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(30,131</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_hsrt--StatementGeographicalAxis__country--MY_zsqNNyEyGjs9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Malaysia</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">300,104</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">415,749</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_ztlkDpM0Kuo5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Income before income taxes</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(42,977</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">115,289</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

-208993

-222011

-49665

-45768

-2550

-81873

-30131

300104

415749

-42977

115289

<p id="xdx_897_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zbLCvu7X5AZk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Provision for income taxes consisted of the following: SCHEDULE OF PROVISION FOR INCOME TAXES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Current:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>- Local</td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--CurrentIncomeTaxExpenseBenefit_c20240101__20241231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zCiWSNnGSfig" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--CurrentIncomeTaxExpenseBenefit_c20230101__20231231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zfuCgzsF97bj" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">- Foreign</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--CurrentIncomeTaxExpenseBenefit_c20240101__20241231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_z4gDUgjfsA6d" style="width: 16%; text-align: right" title="Current income tax provision">(118,991</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--CurrentIncomeTaxExpenseBenefit_c20230101__20231231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zaDF9sFJt3N4" style="width: 16%; text-align: right" title="Current income tax provision">(96,712</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred tax assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>- Local</td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--DeferredTaxAssetsNet_iI_c20241231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zqaNosXZCaZ2" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--DeferredTaxAssetsNet_iI_c20231231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_z9VJAi1Dvqqd" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>- Foreign</td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--DeferredTaxAssetsNet_iI_c20241231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_z5e5fhrcGqfk" style="text-align: right" title="Deferred tax assets">324</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--DeferredTaxAssetsNet_iI_c20231231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zG4LBILkueSi" style="text-align: right" title="Deferred tax assets">43</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred tax liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>- Local</td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--DeferredTaxLiabilities_iI_c20241231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zhqDpWFW35Nk" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--DeferredTaxLiabilities_iI_c20231231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zsYb7Vp0P9Kd" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>- Foreign</td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--DeferredTaxLiabilities_iI_c20241231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zikQd3VGhAPe" style="text-align: right" title="Deferred tax liabilities">4,991</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--DeferredTaxLiabilities_iI_c20231231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zQ5AZclOx6ig" style="text-align: right" title="Deferred tax liabilities">12,013</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Income tax payable:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>- Local</td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--TaxesPayableCurrent_iI_c20241231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zpupHRC75ITc" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--TaxesPayableCurrent_iI_c20231231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zIwpekdeD1N" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>- Foreign</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--TaxesPayableCurrent_iI_c20241231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_z3ZUK1QaU7ik" style="text-align: right" title="Income tax payable">60,483</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--TaxesPayableCurrent_iI_c20231231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zYB60TRtMw2a" style="text-align: right" title="Income tax payable">3,358</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Income tax assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>- Local</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--IncomeTaxReceivable_iI_c20241231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zj2qdzpEpVqc" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--IncomeTaxReceivable_iI_c20231231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zEss2Ez1OfG4" style="text-align: right" title="Local">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>- Foreign</td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--IncomeTaxReceivable_iI_c20241231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zk4ypVuo8Dza" style="text-align: right" title="Income tax assets">280,354</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--IncomeTaxReceivable_iI_c20231231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zvBD3mIREEUb" style="text-align: right" title="Income tax assets">219,698</td><td style="text-align: left"> </td></tr> </table>

-118991

-96712

324

4991

12013

60483

3358

280354

219698

933440

NOL carry forwards begin to expire in 2044

196022

0.0825

0.24

The 2024 tax rate for company with paid-up capital of MYR 2,500,000 (approximately $559,234) or less and that are not part of a group containing a company exceeding this capitalization threshold is 15% on first chargeable income of MYR 150,000 (approximately $33,554), 17% on remaining chargeable income up to MYR 600,000 (approximately $134,216) and any chargeable income beyond MYR 600,000 (approximately $134,216) will be subject to the corporate tax rate of 24%.

6828424

net operating loss can be carried forward for seven years

1160832

15. DIVIDEND No dividends were declared for the years ended December 31, 2024 or December 31, 2023.

16. FOREIGN CURRENCY EXCHANGE RATE The Company cannot guarantee that the current exchange rate will remain stable, therefore there is a possibility that the Company could post the same amount of income for two comparable periods and because of the fluctuating exchange rate post higher or lower income depending on exchange rate converted into US dollars at the end of the financial year. The exchange rate could fluctuate depending on changes in political and economic environments without notice.

17. SEGMENT REPORTING ASC 280, “Segment Reporting” establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organization structure as well as information about services categories, business segments and major customers in financial statements. The Company has three reportable segments based on business unit, Fintech, RPA and Regtech businesses and two reportable segments based on country, Malaysia and Non-Malaysia. The Company adopted the ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures”, which expands annual and interim disclosure requirements for reportable segments, primarily through enhanced disclosures about significant segment expenses. In accordance with the “Segment Reporting” Topic of the ASC, the Company’s chief operating decision maker has been identified as the Chief Executive Officer and President, who reviews operating results to make decisions about allocating resources and assessing performance for the entire Company. Existing guidance, which is based on a management approach to segment reporting, establishes requirements to report selected segment information quarterly and to report annually entity-wide disclosures about products and services, major customers, and the countries in which the entity holds material assets and reports revenue. All material operating units qualify for aggregation under “Segment Reporting” due to their similar customer base and similarities in economic characteristics; nature of products and services; and procurement, manufacturing and distribution processes. <p id="xdx_892_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zt21UI308d5c" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">SCHEDULE OF SEGMENT REPORTING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Year Ended and As of December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">By Business Unit</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fintech</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Regtech</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">RPA</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_znd4OPljqmh1" style="width: 11%; text-align: right" title="Revenue">1,257,270</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_zEU7ip2bQEji" style="width: 11%; text-align: right" title="Revenue">1,801,730</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_zKCowMFY902k" style="width: 11%; text-align: right" title="Revenue">323,432</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240101__20241231_zG6Mc3VFAuMe" style="width: 11%; text-align: right" title="Revenue">3,382,432</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--CostOfRevenue_iN_di_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_z8jvce89NT3h" style="border-bottom: Black 1pt solid; text-align: right" title="COST OF REVENUE">(680,714</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--CostOfRevenue_iN_di_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_z6s8p096hpyk" style="border-bottom: Black 1pt solid; text-align: right" title="COST OF REVENUE">(844,455</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--CostOfRevenue_iN_di_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_z40Toob3ALRe" style="border-bottom: Black 1pt solid; text-align: right" title="COST OF REVENUE">(433,463</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--CostOfRevenue_iN_di_c20240101__20241231_zE7W3e50QTtl" style="border-bottom: Black 1pt solid; text-align: right" title="COST OF REVENUE">(1,958,632</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--GrossProfit_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zR29UyS1pfX" style="text-align: right" title="GROSS PROFIT">576,556</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--GrossProfit_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_zz3UcRrI1mSl" style="text-align: right" title="GROSS PROFIT">957,275</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--GrossProfit_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_zQ46TeXadCb5" style="text-align: right" title="GROSS PROFIT">(110,031</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--GrossProfit_c20240101__20241231_zvLy0xSVaau8" style="text-align: right" title="GROSS PROFIT">1,423,800</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Share of loss from operation of associate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ShareOfLossFromOperationOfAssociate_iN_di_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zoqeOl728iBk" style="text-align: right" title="SHARE OF LOSS FROM OPERATION OF ASSOCIATE">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--ShareOfLossFromOperationOfAssociate_iN_di_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_zcnPDUTaKRfl" style="text-align: right" title="SHARE OF LOSS FROM OPERATION OF ASSOCIATE">(4,032</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ShareOfLossFromOperationOfAssociate_iN_di_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_z2ec7Tqe5bna" style="text-align: right" title="SHARE OF LOSS FROM OPERATION OF ASSOCIATE">(5,811</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--ShareOfLossFromOperationOfAssociate_iN_di_c20240101__20241231_zDeap6IXMCVf" style="text-align: right" title="SHARE OF LOSS FROM OPERATION OF ASSOCIATE">(9,843</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Selling, general and administrative expenses and other income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_ecustom--SellingGeneralAndAdministrativeExpensesAndOtherIncome_iN_di_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zc4Imx5ROV4l" style="border-bottom: Black 1pt solid; text-align: right" title="Selling, general and administrative expenses and other income">(475,263</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--SellingGeneralAndAdministrativeExpensesAndOtherIncome_iN_di_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_zqHfxNFRAiob" style="border-bottom: Black 1pt solid; text-align: right" title="Selling, general and administrative expenses and other income">(631,910</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_ecustom--SellingGeneralAndAdministrativeExpensesAndOtherIncome_iN_di_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_z9kXR03jlOUe" style="border-bottom: Black 1pt solid; text-align: right" title="Selling, general and administrative expenses and other income">(349,761</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--SellingGeneralAndAdministrativeExpensesAndOtherIncome_iN_di_c20240101__20241231_zFXDj2Oh73le" style="border-bottom: Black 1pt solid; text-align: right" title="Selling, general and administrative expenses and other income">(1,456,934</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Loss from operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eus-gaap--OperatingIncomeLoss_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zDDh25rMJsv4" style="border-bottom: Black 2.5pt double; text-align: right" title="Loss from operations">101,293</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--OperatingIncomeLoss_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_zqzvVyLPM02a" style="border-bottom: Black 2.5pt double; text-align: right" title="Loss from operations">321,333</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eus-gaap--OperatingIncomeLoss_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_zXb2l3M0UEd9" style="border-bottom: Black 2.5pt double; text-align: right" title="Loss from operations">(465,603</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eus-gaap--OperatingIncomeLoss_c20240101__20241231_zAXPlOGSbrG3" style="border-bottom: Black 2.5pt double; text-align: right" title="Loss from operations">(42,977</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Total assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_986_eus-gaap--Assets_iI_c20241231__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zk1xdsMUZse" style="border-bottom: Black 1pt solid; text-align: right" title="TOTAL ASSETS">1,357,920</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98F_eus-gaap--Assets_iI_c20241231__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_zhWaPytkBEc6" style="border-bottom: Black 1pt solid; text-align: right" title="TOTAL ASSETS">1,805,491</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_987_eus-gaap--Assets_iI_c20241231__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_z0OKk4laqMO1" style="border-bottom: Black 1pt solid; text-align: right" title="TOTAL ASSETS">999,429</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98F_eus-gaap--Assets_iI_c20241231_z9AIDXxk3kt4" style="border-bottom: Black 1pt solid; text-align: right" title="TOTAL ASSETS">4,162,840</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Capital expenditure</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98C_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zrkVIl1v91Pe" style="border-bottom: Black 1pt solid; text-align: right" title="Capital expenditure">45,127</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_987_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_zVAZwjOQpjrc" style="border-bottom: Black 1pt solid; text-align: right" title="Capital expenditure">60,002</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_984_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_zq6R9ds15wQ5" style="border-bottom: Black 1pt solid; text-align: right" title="Capital expenditure">33,214</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98D_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_c20240101__20241231_zAybQMRtl3Z3" style="border-bottom: Black 1pt solid; text-align: right" title="Capital expenditure">138,343</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended and As of December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">By Country</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Malaysia</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Non-Malaysia</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240101__20241231__srt--StatementGeographicalAxis__country--MY_zfjbVf9JKDhi" style="width: 12%; text-align: right" title="Revenues">3,382,432</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240101__20241231__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_ze9FEb4Fryu1" style="width: 12%; text-align: right" title="Revenues">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240101__20241231_zjwr8gSGiUH8" style="width: 12%; text-align: right" title="Revenues">3,382,432</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--CostOfRevenue_iN_di_c20240101__20241231__srt--StatementGeographicalAxis__country--MY_z1oW5i08nL16" style="border-bottom: Black 1pt solid; text-align: right" title="Cost of revenues">(1,958,632</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--CostOfRevenue_iN_di_c20240101__20241231__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_zsZIAcoXQbbb" style="border-bottom: Black 1pt solid; text-align: right" title="Cost of revenues">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--CostOfRevenue_iN_di_c20240101__20241231_zbfqmL1pcfN1" style="border-bottom: Black 1pt solid; text-align: right" title="Cost of revenues">(1,958,632</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--GrossProfit_c20240101__20241231__srt--StatementGeographicalAxis__country--MY_zvO3LWO8URb2" style="text-align: right" title="Net income/ (loss)">1,423,800</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--GrossProfit_c20240101__20241231__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_z9usOcJLeovh" style="text-align: right" title="Net income/ (loss)">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--GrossProfit_c20240101__20241231_z1b7Zfk3C2Mf" style="text-align: right" title="Net income/ (loss)">1,423,800</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Share of loss from operation of associate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--ShareOfLossFromOperationOfAssociate_iN_di_c20240101__20241231__srt--StatementGeographicalAxis__country--MY_zoiuI0LLKYKh" style="text-align: right" title="Share of loss from operation of associate">(9,843</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--ShareOfLossFromOperationOfAssociate_iN_di_c20240101__20241231__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_z7ShqHPwOdu5" style="text-align: right" title="Share of loss from operation of associate">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--ShareOfLossFromOperationOfAssociate_iN_di_c20240101__20241231_z1KdYIgrNOU2" style="text-align: right" title="Share of loss from operation of associate">(9,843</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Selling, general and administrative expenses and other income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--SellingGeneralAndAdministrativeExpensesAndOtherIncome_iN_di_c20240101__20241231__srt--StatementGeographicalAxis__country--MY_zsP5vqtRhbUe" style="border-bottom: Black 1pt solid; text-align: right" title="Selling, general and administrative expenses and other income">(1,229,726</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--SellingGeneralAndAdministrativeExpensesAndOtherIncome_iN_di_c20240101__20241231__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_zHFeFpV3CKo9" style="border-bottom: Black 1pt solid; text-align: right" title="Selling, general and administrative expenses and other income">(227,208</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--SellingGeneralAndAdministrativeExpensesAndOtherIncome_iN_di_c20240101__20241231_zQFKcduGLM6b" style="border-bottom: Black 1pt solid; text-align: right" title="Selling, general and administrative expenses and other income">(1,456,934</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Profit/(Loss) from operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eus-gaap--OperatingIncomeLoss_c20240101__20241231__srt--StatementGeographicalAxis__country--MY_zrXf53qiNoB8" style="border-bottom: Black 2.5pt double; text-align: right" title="Profit (Loss) from operations">184,231</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eus-gaap--OperatingIncomeLoss_c20240101__20241231__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_zLiuWoCe4aOf" style="border-bottom: Black 2.5pt double; text-align: right" title="Profit (Loss) from operations">(227,208</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--OperatingIncomeLoss_c20240101__20241231_zj9Ws5zbc2Df" style="border-bottom: Black 2.5pt double; text-align: right" title="Profit (Loss) from operations">(42,977</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Total assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98D_eus-gaap--Assets_iI_c20241231__srt--StatementGeographicalAxis__country--MY_z1pbWBZkKUd9" style="border-bottom: Black 1pt solid; text-align: right" title="TOTAL ASSETS">4,127,080</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_985_eus-gaap--Assets_iI_c20241231__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_zJD4DlPrRkL6" style="border-bottom: Black 1pt solid; text-align: right" title="TOTAL ASSETS">35,760</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_987_eus-gaap--Assets_iI_c20241231_zeMJojXetyF5" style="border-bottom: Black 1pt solid; text-align: right" title="TOTAL ASSETS">4,162,840</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Capital expenditure</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98D_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_c20240101__20241231__srt--StatementGeographicalAxis__country--MY_zZCZunSoFUnf" style="border-bottom: Black 1pt solid; text-align: right" title="Capital expenditure">138,343</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_983_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_c20240101__20241231__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_zCyo1bYWRLK9" style="border-bottom: Black 1pt solid; text-align: right" title="Capital expenditure">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98E_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_c20240101__20241231_zrYy5C2U5cb2" style="border-bottom: Black 1pt solid; text-align: right" title="Capital expenditure">138,343</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Year Ended and As of December 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">By Business Unit</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fintech</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Regtech</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">RPA</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zQGpGRoEJXO2" style="width: 11%; text-align: right" title="Revenue">1,444,946</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_zLj7VcNZiiyb" style="width: 11%; text-align: right" title="Revenue">1,356,969</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_zT3sL4qqssPg" style="width: 11%; text-align: right" title="Revenue">307,600</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230101__20231231_zpEUYjQc6Zs5" style="width: 11%; text-align: right" title="Revenue">3,109,515</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--CostOfRevenue_iN_di_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zv6PMUCFNgt2" style="border-bottom: Black 1pt solid; text-align: right" title="COST OF REVENUE">(796,421</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--CostOfRevenue_iN_di_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_zC3HpGuNio38" style="border-bottom: Black 1pt solid; text-align: right" title="COST OF REVENUE">(646,251</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--CostOfRevenue_iN_di_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_zf0QEerMJVGk" style="border-bottom: Black 1pt solid; text-align: right" title="COST OF REVENUE">(265,662</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--CostOfRevenue_iN_di_c20230101__20231231_zYlJwa6wE77i" style="border-bottom: Black 1pt solid; text-align: right" title="COST OF REVENUE">(1,708,334</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--GrossProfit_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zFU3sz1muLig" style="text-align: right" title="GROSS PROFIT">648,525</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--GrossProfit_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_zIYLRF4SSFh3" style="text-align: right" title="GROSS PROFIT">710,718</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--GrossProfit_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_zCgaYUVRVDrl" style="text-align: right" title="GROSS PROFIT">41,938</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--GrossProfit_c20230101__20231231_z5m046SX10F7" style="text-align: right" title="GROSS PROFIT">1,401,181</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Share of loss from operation of associate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--ShareOfLossFromOperationOfAssociate_iN_di_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zfoj2QnLyI9i" style="text-align: right" title="SHARE OF LOSS FROM OPERATION OF ASSOCIATE">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--ShareOfLossFromOperationOfAssociate_iN_di_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_zhrd3z4czKFc" style="text-align: right" title="SHARE OF LOSS FROM OPERATION OF ASSOCIATE">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--ShareOfLossFromOperationOfAssociate_iN_di_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_zwYrA1rxCb1d" style="text-align: right" title="SHARE OF LOSS FROM OPERATION OF ASSOCIATE">(152</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--ShareOfLossFromOperationOfAssociate_iN_di_c20230101__20231231_z3IUC9998oQk" style="text-align: right" title="SHARE OF LOSS FROM OPERATION OF ASSOCIATE">(152</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Selling, general and administrative expenses and other income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--SellingGeneralAndAdministrativeExpensesAndOtherIncome_iN_di_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zbtIVqzuB41c" style="border-bottom: Black 1pt solid; text-align: right" title="Selling, general and administrative expenses and other income">(611,142</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--SellingGeneralAndAdministrativeExpensesAndOtherIncome_iN_di_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_zHjt8kjinWsd" style="border-bottom: Black 1pt solid; text-align: right" title="Selling, general and administrative expenses and other income">(414,730</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--SellingGeneralAndAdministrativeExpensesAndOtherIncome_iN_di_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_zZajF8mbaw0b" style="border-bottom: Black 1pt solid; text-align: right" title="Selling, general and administrative expenses and other income">(259,868</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--SellingGeneralAndAdministrativeExpensesAndOtherIncome_iN_di_c20230101__20231231_ztf4sfcoFBxc" style="border-bottom: Black 1pt solid; text-align: right" title="Selling, general and administrative expenses and other income">(1,285,740</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Profit from operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--OperatingIncomeLoss_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zDw141gp8K6l" style="border-bottom: Black 2.5pt double; text-align: right" title="Loss from operations">37,383</td><td style="padding-bottom: 2.5pt; text-align: left"></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eus-gaap--OperatingIncomeLoss_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_z1AjhjYMe9Gg" style="border-bottom: Black 2.5pt double; text-align: right" title="Loss from operations">295,988</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eus-gaap--OperatingIncomeLoss_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_zasAcR5wmvpa" style="border-bottom: Black 2.5pt double; text-align: right" title="Loss from operations">(218,082</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--OperatingIncomeLoss_c20230101__20231231_zfbHl6bPD8Qc" style="border-bottom: Black 2.5pt double; text-align: right" title="Loss from operations">115,289</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Total assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_987_eus-gaap--Assets_iI_c20231231__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_znpcqPQ010i6" style="border-bottom: Black 1pt solid; text-align: right" title="TOTAL ASSETS">1,783,875</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--Assets_iI_c20231231__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_zN8PXouVBn77" style="border-bottom: Black 1pt solid; text-align: right" title="TOTAL ASSETS">1,210,566</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_984_eus-gaap--Assets_iI_c20231231__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_zmNYHo77Bbj1" style="border-bottom: Black 1pt solid; text-align: right" title="TOTAL ASSETS">758,533</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_980_eus-gaap--Assets_iI_c20231231_zfYL45wa3Jog" style="border-bottom: Black 1pt solid; text-align: right" title="TOTAL ASSETS">3,752,974</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Capital expenditure</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_987_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zzugp7fNCW75" style="border-bottom: Black 1pt solid; text-align: right" title="Capital expenditure">15,438</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_980_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_zMQBl1ARBz62" style="border-bottom: Black 1pt solid; text-align: right" title="Capital expenditure">10,476</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_982_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_z5LHi32J3nyh" style="border-bottom: Black 1pt solid; text-align: right" title="Capital expenditure">6,565</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_985_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_c20230101__20231231_zAlIOHHbgEt2" style="border-bottom: Black 1pt solid; text-align: right" title="Capital expenditure">32,479</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="10" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif">For the Year Ended and As of December 31, 2023</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">By Country</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Malaysia</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Non-Malaysia</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Total</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 52%">Revenue</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%">$</td> <td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230101__20231231__srt--StatementGeographicalAxis__country--MY_zkCJZzFEDZCi" style="font: 10pt Times New Roman, Times, Serif; width: 13%; text-align: right" title="Revenue">3,109,515</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%">$</td> <td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230101__20231231__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_zyMSX4lj8T5f" style="font: 10pt Times New Roman, Times, Serif; width: 13%; text-align: right" title="Revenue">-</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%">$</td> <td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230101__20231231_zypeKLW6UUL5" style="font: 10pt Times New Roman, Times, Serif; width: 13%; text-align: right" title="Revenue">3,109,515</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Cost of revenue</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_982_eus-gaap--CostOfRevenue_iN_di_c20230101__20231231__srt--StatementGeographicalAxis__country--MY_zB21id49gws" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Cost of revenue">(1,708,334</td> <td style="font: 10pt Times New Roman, Times, Serif">)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98F_eus-gaap--CostOfRevenue_iN_di_c20230101__20231231__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_zLCv2i4TaM9k" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Cost of revenues">-</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98B_eus-gaap--CostOfRevenue_iN_di_c20230101__20231231_zNw7vvGh9mQ7" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Cost of revenues">(1,708,334</td> <td style="font: 10pt Times New Roman, Times, Serif">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Gross profit</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_987_eus-gaap--GrossProfit_c20230101__20231231__srt--StatementGeographicalAxis__country--MY_zCKnFq0x97P2" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Gross profit">1,401,181</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_98B_eus-gaap--GrossProfit_c20230101__20231231__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_ztWt749ymQPa" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Net income/ (loss)">-</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_98F_eus-gaap--GrossProfit_c20230101__20231231_z6vRDF9VuAp3" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Gross profit">1,401,181</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Share of loss from operation of associate</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_986_ecustom--ShareOfLossFromOperationOfAssociate_iN_di_c20230101__20231231__srt--StatementGeographicalAxis__country--MY_zt0KRr69YHdc" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Share of loss from operation of associate">(152</td> <td style="font: 10pt Times New Roman, Times, Serif">)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98D_ecustom--ShareOfLossFromOperationOfAssociate_iN_di_c20230101__20231231__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_zeWbS3bvJIi" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Share of loss from operation of associate">-</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98A_ecustom--ShareOfLossFromOperationOfAssociate_iN_di_c20230101__20231231_zDjP9gapWDt3" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Share of loss from operation of associate">(152</td> <td style="font: 10pt Times New Roman, Times, Serif">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Selling, general and administrative expenses and other income</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_985_ecustom--SellingGeneralAndAdministrativeExpensesAndOtherIncome_iN_di_c20230101__20231231__srt--StatementGeographicalAxis__country--MY_zTFy3g3fSep3" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Selling, general and administrative expenses and other income">(1,039,411</td> <td style="font: 10pt Times New Roman, Times, Serif">)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_984_ecustom--SellingGeneralAndAdministrativeExpensesAndOtherIncome_iN_di_c20230101__20231231__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_zrQMeeZiQcmi" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Selling, general and administrative expenses and other income">(246,329</td> <td style="font: 10pt Times New Roman, Times, Serif">)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_985_ecustom--SellingGeneralAndAdministrativeExpensesAndOtherIncome_iN_di_c20230101__20231231_zjOgFSLYtUj3" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Selling, general and administrative expenses and other income">(1,285,740</td> <td style="font: 10pt Times New Roman, Times, Serif">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Profit/(Loss) from operations</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98B_eus-gaap--OperatingIncomeLoss_c20230101__20231231__srt--StatementGeographicalAxis__country--MY_zh9QIUCaPwvd" style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Profit (Loss) from operations">361,618</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98D_eus-gaap--OperatingIncomeLoss_c20230101__20231231__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_z71UYG2ObwCi" style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Profit (Loss) from operations">(246,329</td> <td style="font: 10pt Times New Roman, Times, Serif">)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98F_eus-gaap--OperatingIncomeLoss_c20230101__20231231_zVHZhDyhWCU" style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Profit (Loss) from operations">115,289</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total assets</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_98C_eus-gaap--Assets_iI_c20231231__srt--StatementGeographicalAxis__country--MY_zIGSSQH2ppO4" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="TOTAL ASSETS">3,717,927</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_984_eus-gaap--Assets_iI_c20231231__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_zkVEfgsLfy0j" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="TOTAL ASSETS">35,047</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_986_eus-gaap--Assets_iI_c20231231_zD5hRBurv2u7" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total assets">3,752,974</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Capital expenditure</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_983_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_c20230101__20231231__srt--StatementGeographicalAxis__country--MY_z7nUYIyMA4Jf" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Capital expenditure">32,479</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_988_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_c20230101__20231231__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_z326nxSpNR09" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Capital expenditure">-</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_989_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_c20230101__20231231_zzi3yq6yI23d" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Capital expenditure">32,479</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> </table>

Company has three reportable segments based on business unit, Fintech, RPA and Regtech businesses and two reportable segments based on country, Malaysia and Non-Malaysia.

<p id="xdx_892_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zt21UI308d5c" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">SCHEDULE OF SEGMENT REPORTING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Year Ended and As of December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">By Business Unit</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fintech</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Regtech</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">RPA</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_znd4OPljqmh1" style="width: 11%; text-align: right" title="Revenue">1,257,270</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_zEU7ip2bQEji" style="width: 11%; text-align: right" title="Revenue">1,801,730</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_zKCowMFY902k" style="width: 11%; text-align: right" title="Revenue">323,432</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240101__20241231_zG6Mc3VFAuMe" style="width: 11%; text-align: right" title="Revenue">3,382,432</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--CostOfRevenue_iN_di_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_z8jvce89NT3h" style="border-bottom: Black 1pt solid; text-align: right" title="COST OF REVENUE">(680,714</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--CostOfRevenue_iN_di_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_z6s8p096hpyk" style="border-bottom: Black 1pt solid; text-align: right" title="COST OF REVENUE">(844,455</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--CostOfRevenue_iN_di_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_z40Toob3ALRe" style="border-bottom: Black 1pt solid; text-align: right" title="COST OF REVENUE">(433,463</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--CostOfRevenue_iN_di_c20240101__20241231_zE7W3e50QTtl" style="border-bottom: Black 1pt solid; text-align: right" title="COST OF REVENUE">(1,958,632</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--GrossProfit_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zR29UyS1pfX" style="text-align: right" title="GROSS PROFIT">576,556</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--GrossProfit_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_zz3UcRrI1mSl" style="text-align: right" title="GROSS PROFIT">957,275</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--GrossProfit_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_zQ46TeXadCb5" style="text-align: right" title="GROSS PROFIT">(110,031</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--GrossProfit_c20240101__20241231_zvLy0xSVaau8" style="text-align: right" title="GROSS PROFIT">1,423,800</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Share of loss from operation of associate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ShareOfLossFromOperationOfAssociate_iN_di_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zoqeOl728iBk" style="text-align: right" title="SHARE OF LOSS FROM OPERATION OF ASSOCIATE">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--ShareOfLossFromOperationOfAssociate_iN_di_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_zcnPDUTaKRfl" style="text-align: right" title="SHARE OF LOSS FROM OPERATION OF ASSOCIATE">(4,032</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ShareOfLossFromOperationOfAssociate_iN_di_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_z2ec7Tqe5bna" style="text-align: right" title="SHARE OF LOSS FROM OPERATION OF ASSOCIATE">(5,811</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--ShareOfLossFromOperationOfAssociate_iN_di_c20240101__20241231_zDeap6IXMCVf" style="text-align: right" title="SHARE OF LOSS FROM OPERATION OF ASSOCIATE">(9,843</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Selling, general and administrative expenses and other income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_ecustom--SellingGeneralAndAdministrativeExpensesAndOtherIncome_iN_di_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zc4Imx5ROV4l" style="border-bottom: Black 1pt solid; text-align: right" title="Selling, general and administrative expenses and other income">(475,263</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--SellingGeneralAndAdministrativeExpensesAndOtherIncome_iN_di_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_zqHfxNFRAiob" style="border-bottom: Black 1pt solid; text-align: right" title="Selling, general and administrative expenses and other income">(631,910</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_ecustom--SellingGeneralAndAdministrativeExpensesAndOtherIncome_iN_di_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_z9kXR03jlOUe" style="border-bottom: Black 1pt solid; text-align: right" title="Selling, general and administrative expenses and other income">(349,761</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--SellingGeneralAndAdministrativeExpensesAndOtherIncome_iN_di_c20240101__20241231_zFXDj2Oh73le" style="border-bottom: Black 1pt solid; text-align: right" title="Selling, general and administrative expenses and other income">(1,456,934</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Loss from operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eus-gaap--OperatingIncomeLoss_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zDDh25rMJsv4" style="border-bottom: Black 2.5pt double; text-align: right" title="Loss from operations">101,293</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--OperatingIncomeLoss_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_zqzvVyLPM02a" style="border-bottom: Black 2.5pt double; text-align: right" title="Loss from operations">321,333</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eus-gaap--OperatingIncomeLoss_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_zXb2l3M0UEd9" style="border-bottom: Black 2.5pt double; text-align: right" title="Loss from operations">(465,603</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eus-gaap--OperatingIncomeLoss_c20240101__20241231_zAXPlOGSbrG3" style="border-bottom: Black 2.5pt double; text-align: right" title="Loss from operations">(42,977</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Total assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_986_eus-gaap--Assets_iI_c20241231__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zk1xdsMUZse" style="border-bottom: Black 1pt solid; text-align: right" title="TOTAL ASSETS">1,357,920</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98F_eus-gaap--Assets_iI_c20241231__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_zhWaPytkBEc6" style="border-bottom: Black 1pt solid; text-align: right" title="TOTAL ASSETS">1,805,491</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_987_eus-gaap--Assets_iI_c20241231__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_z0OKk4laqMO1" style="border-bottom: Black 1pt solid; text-align: right" title="TOTAL ASSETS">999,429</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98F_eus-gaap--Assets_iI_c20241231_z9AIDXxk3kt4" style="border-bottom: Black 1pt solid; text-align: right" title="TOTAL ASSETS">4,162,840</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Capital expenditure</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98C_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zrkVIl1v91Pe" style="border-bottom: Black 1pt solid; text-align: right" title="Capital expenditure">45,127</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_987_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_zVAZwjOQpjrc" style="border-bottom: Black 1pt solid; text-align: right" title="Capital expenditure">60,002</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_984_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_zq6R9ds15wQ5" style="border-bottom: Black 1pt solid; text-align: right" title="Capital expenditure">33,214</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98D_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_c20240101__20241231_zAybQMRtl3Z3" style="border-bottom: Black 1pt solid; text-align: right" title="Capital expenditure">138,343</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended and As of December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">By Country</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Malaysia</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Non-Malaysia</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240101__20241231__srt--StatementGeographicalAxis__country--MY_zfjbVf9JKDhi" style="width: 12%; text-align: right" title="Revenues">3,382,432</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240101__20241231__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_ze9FEb4Fryu1" style="width: 12%; text-align: right" title="Revenues">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20240101__20241231_zjwr8gSGiUH8" style="width: 12%; text-align: right" title="Revenues">3,382,432</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--CostOfRevenue_iN_di_c20240101__20241231__srt--StatementGeographicalAxis__country--MY_z1oW5i08nL16" style="border-bottom: Black 1pt solid; text-align: right" title="Cost of revenues">(1,958,632</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--CostOfRevenue_iN_di_c20240101__20241231__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_zsZIAcoXQbbb" style="border-bottom: Black 1pt solid; text-align: right" title="Cost of revenues">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--CostOfRevenue_iN_di_c20240101__20241231_zbfqmL1pcfN1" style="border-bottom: Black 1pt solid; text-align: right" title="Cost of revenues">(1,958,632</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--GrossProfit_c20240101__20241231__srt--StatementGeographicalAxis__country--MY_zvO3LWO8URb2" style="text-align: right" title="Net income/ (loss)">1,423,800</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--GrossProfit_c20240101__20241231__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_z9usOcJLeovh" style="text-align: right" title="Net income/ (loss)">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--GrossProfit_c20240101__20241231_z1b7Zfk3C2Mf" style="text-align: right" title="Net income/ (loss)">1,423,800</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Share of loss from operation of associate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--ShareOfLossFromOperationOfAssociate_iN_di_c20240101__20241231__srt--StatementGeographicalAxis__country--MY_zoiuI0LLKYKh" style="text-align: right" title="Share of loss from operation of associate">(9,843</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--ShareOfLossFromOperationOfAssociate_iN_di_c20240101__20241231__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_z7ShqHPwOdu5" style="text-align: right" title="Share of loss from operation of associate">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--ShareOfLossFromOperationOfAssociate_iN_di_c20240101__20241231_z1KdYIgrNOU2" style="text-align: right" title="Share of loss from operation of associate">(9,843</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Selling, general and administrative expenses and other income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--SellingGeneralAndAdministrativeExpensesAndOtherIncome_iN_di_c20240101__20241231__srt--StatementGeographicalAxis__country--MY_zsP5vqtRhbUe" style="border-bottom: Black 1pt solid; text-align: right" title="Selling, general and administrative expenses and other income">(1,229,726</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--SellingGeneralAndAdministrativeExpensesAndOtherIncome_iN_di_c20240101__20241231__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_zHFeFpV3CKo9" style="border-bottom: Black 1pt solid; text-align: right" title="Selling, general and administrative expenses and other income">(227,208</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--SellingGeneralAndAdministrativeExpensesAndOtherIncome_iN_di_c20240101__20241231_zQFKcduGLM6b" style="border-bottom: Black 1pt solid; text-align: right" title="Selling, general and administrative expenses and other income">(1,456,934</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Profit/(Loss) from operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eus-gaap--OperatingIncomeLoss_c20240101__20241231__srt--StatementGeographicalAxis__country--MY_zrXf53qiNoB8" style="border-bottom: Black 2.5pt double; text-align: right" title="Profit (Loss) from operations">184,231</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eus-gaap--OperatingIncomeLoss_c20240101__20241231__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_zLiuWoCe4aOf" style="border-bottom: Black 2.5pt double; text-align: right" title="Profit (Loss) from operations">(227,208</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--OperatingIncomeLoss_c20240101__20241231_zj9Ws5zbc2Df" style="border-bottom: Black 2.5pt double; text-align: right" title="Profit (Loss) from operations">(42,977</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Total assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98D_eus-gaap--Assets_iI_c20241231__srt--StatementGeographicalAxis__country--MY_z1pbWBZkKUd9" style="border-bottom: Black 1pt solid; text-align: right" title="TOTAL ASSETS">4,127,080</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_985_eus-gaap--Assets_iI_c20241231__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_zJD4DlPrRkL6" style="border-bottom: Black 1pt solid; text-align: right" title="TOTAL ASSETS">35,760</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_987_eus-gaap--Assets_iI_c20241231_zeMJojXetyF5" style="border-bottom: Black 1pt solid; text-align: right" title="TOTAL ASSETS">4,162,840</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Capital expenditure</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98D_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_c20240101__20241231__srt--StatementGeographicalAxis__country--MY_zZCZunSoFUnf" style="border-bottom: Black 1pt solid; text-align: right" title="Capital expenditure">138,343</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_983_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_c20240101__20241231__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_zCyo1bYWRLK9" style="border-bottom: Black 1pt solid; text-align: right" title="Capital expenditure">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98E_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_c20240101__20241231_zrYy5C2U5cb2" style="border-bottom: Black 1pt solid; text-align: right" title="Capital expenditure">138,343</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Year Ended and As of December 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">By Business Unit</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fintech</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Regtech</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">RPA</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zQGpGRoEJXO2" style="width: 11%; text-align: right" title="Revenue">1,444,946</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_zLj7VcNZiiyb" style="width: 11%; text-align: right" title="Revenue">1,356,969</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_zT3sL4qqssPg" style="width: 11%; text-align: right" title="Revenue">307,600</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230101__20231231_zpEUYjQc6Zs5" style="width: 11%; text-align: right" title="Revenue">3,109,515</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--CostOfRevenue_iN_di_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zv6PMUCFNgt2" style="border-bottom: Black 1pt solid; text-align: right" title="COST OF REVENUE">(796,421</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--CostOfRevenue_iN_di_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_zC3HpGuNio38" style="border-bottom: Black 1pt solid; text-align: right" title="COST OF REVENUE">(646,251</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--CostOfRevenue_iN_di_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_zf0QEerMJVGk" style="border-bottom: Black 1pt solid; text-align: right" title="COST OF REVENUE">(265,662</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--CostOfRevenue_iN_di_c20230101__20231231_zYlJwa6wE77i" style="border-bottom: Black 1pt solid; text-align: right" title="COST OF REVENUE">(1,708,334</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--GrossProfit_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zFU3sz1muLig" style="text-align: right" title="GROSS PROFIT">648,525</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--GrossProfit_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_zIYLRF4SSFh3" style="text-align: right" title="GROSS PROFIT">710,718</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--GrossProfit_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_zCgaYUVRVDrl" style="text-align: right" title="GROSS PROFIT">41,938</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--GrossProfit_c20230101__20231231_z5m046SX10F7" style="text-align: right" title="GROSS PROFIT">1,401,181</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Share of loss from operation of associate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--ShareOfLossFromOperationOfAssociate_iN_di_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zfoj2QnLyI9i" style="text-align: right" title="SHARE OF LOSS FROM OPERATION OF ASSOCIATE">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--ShareOfLossFromOperationOfAssociate_iN_di_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_zhrd3z4czKFc" style="text-align: right" title="SHARE OF LOSS FROM OPERATION OF ASSOCIATE">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--ShareOfLossFromOperationOfAssociate_iN_di_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_zwYrA1rxCb1d" style="text-align: right" title="SHARE OF LOSS FROM OPERATION OF ASSOCIATE">(152</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--ShareOfLossFromOperationOfAssociate_iN_di_c20230101__20231231_z3IUC9998oQk" style="text-align: right" title="SHARE OF LOSS FROM OPERATION OF ASSOCIATE">(152</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Selling, general and administrative expenses and other income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--SellingGeneralAndAdministrativeExpensesAndOtherIncome_iN_di_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zbtIVqzuB41c" style="border-bottom: Black 1pt solid; text-align: right" title="Selling, general and administrative expenses and other income">(611,142</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--SellingGeneralAndAdministrativeExpensesAndOtherIncome_iN_di_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_zHjt8kjinWsd" style="border-bottom: Black 1pt solid; text-align: right" title="Selling, general and administrative expenses and other income">(414,730</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--SellingGeneralAndAdministrativeExpensesAndOtherIncome_iN_di_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_zZajF8mbaw0b" style="border-bottom: Black 1pt solid; text-align: right" title="Selling, general and administrative expenses and other income">(259,868</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--SellingGeneralAndAdministrativeExpensesAndOtherIncome_iN_di_c20230101__20231231_ztf4sfcoFBxc" style="border-bottom: Black 1pt solid; text-align: right" title="Selling, general and administrative expenses and other income">(1,285,740</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Profit from operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--OperatingIncomeLoss_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zDw141gp8K6l" style="border-bottom: Black 2.5pt double; text-align: right" title="Loss from operations">37,383</td><td style="padding-bottom: 2.5pt; text-align: left"></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eus-gaap--OperatingIncomeLoss_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_z1AjhjYMe9Gg" style="border-bottom: Black 2.5pt double; text-align: right" title="Loss from operations">295,988</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eus-gaap--OperatingIncomeLoss_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_zasAcR5wmvpa" style="border-bottom: Black 2.5pt double; text-align: right" title="Loss from operations">(218,082</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--OperatingIncomeLoss_c20230101__20231231_zfbHl6bPD8Qc" style="border-bottom: Black 2.5pt double; text-align: right" title="Loss from operations">115,289</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Total assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_987_eus-gaap--Assets_iI_c20231231__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_znpcqPQ010i6" style="border-bottom: Black 1pt solid; text-align: right" title="TOTAL ASSETS">1,783,875</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--Assets_iI_c20231231__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_zN8PXouVBn77" style="border-bottom: Black 1pt solid; text-align: right" title="TOTAL ASSETS">1,210,566</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_984_eus-gaap--Assets_iI_c20231231__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_zmNYHo77Bbj1" style="border-bottom: Black 1pt solid; text-align: right" title="TOTAL ASSETS">758,533</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_980_eus-gaap--Assets_iI_c20231231_zfYL45wa3Jog" style="border-bottom: Black 1pt solid; text-align: right" title="TOTAL ASSETS">3,752,974</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Capital expenditure</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_987_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--FintechMember_zzugp7fNCW75" style="border-bottom: Black 1pt solid; text-align: right" title="Capital expenditure">15,438</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_980_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--RegtechMember_zMQBl1ARBz62" style="border-bottom: Black 1pt solid; text-align: right" title="Capital expenditure">10,476</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_982_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_c20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--RPAMember_z5LHi32J3nyh" style="border-bottom: Black 1pt solid; text-align: right" title="Capital expenditure">6,565</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_985_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_c20230101__20231231_zAlIOHHbgEt2" style="border-bottom: Black 1pt solid; text-align: right" title="Capital expenditure">32,479</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="10" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif">For the Year Ended and As of December 31, 2023</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">By Country</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Malaysia</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Non-Malaysia</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Total</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 52%">Revenue</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%">$</td> <td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230101__20231231__srt--StatementGeographicalAxis__country--MY_zkCJZzFEDZCi" style="font: 10pt Times New Roman, Times, Serif; width: 13%; text-align: right" title="Revenue">3,109,515</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%">$</td> <td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230101__20231231__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_zyMSX4lj8T5f" style="font: 10pt Times New Roman, Times, Serif; width: 13%; text-align: right" title="Revenue">-</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%">$</td> <td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20230101__20231231_zypeKLW6UUL5" style="font: 10pt Times New Roman, Times, Serif; width: 13%; text-align: right" title="Revenue">3,109,515</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Cost of revenue</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_982_eus-gaap--CostOfRevenue_iN_di_c20230101__20231231__srt--StatementGeographicalAxis__country--MY_zB21id49gws" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Cost of revenue">(1,708,334</td> <td style="font: 10pt Times New Roman, Times, Serif">)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98F_eus-gaap--CostOfRevenue_iN_di_c20230101__20231231__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_zLCv2i4TaM9k" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Cost of revenues">-</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98B_eus-gaap--CostOfRevenue_iN_di_c20230101__20231231_zNw7vvGh9mQ7" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Cost of revenues">(1,708,334</td> <td style="font: 10pt Times New Roman, Times, Serif">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Gross profit</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_987_eus-gaap--GrossProfit_c20230101__20231231__srt--StatementGeographicalAxis__country--MY_zCKnFq0x97P2" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Gross profit">1,401,181</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_98B_eus-gaap--GrossProfit_c20230101__20231231__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_ztWt749ymQPa" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Net income/ (loss)">-</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_98F_eus-gaap--GrossProfit_c20230101__20231231_z6vRDF9VuAp3" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Gross profit">1,401,181</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Share of loss from operation of associate</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_986_ecustom--ShareOfLossFromOperationOfAssociate_iN_di_c20230101__20231231__srt--StatementGeographicalAxis__country--MY_zt0KRr69YHdc" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Share of loss from operation of associate">(152</td> <td style="font: 10pt Times New Roman, Times, Serif">)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98D_ecustom--ShareOfLossFromOperationOfAssociate_iN_di_c20230101__20231231__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_zeWbS3bvJIi" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Share of loss from operation of associate">-</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98A_ecustom--ShareOfLossFromOperationOfAssociate_iN_di_c20230101__20231231_zDjP9gapWDt3" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Share of loss from operation of associate">(152</td> <td style="font: 10pt Times New Roman, Times, Serif">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Selling, general and administrative expenses and other income</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_985_ecustom--SellingGeneralAndAdministrativeExpensesAndOtherIncome_iN_di_c20230101__20231231__srt--StatementGeographicalAxis__country--MY_zTFy3g3fSep3" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Selling, general and administrative expenses and other income">(1,039,411</td> <td style="font: 10pt Times New Roman, Times, Serif">)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_984_ecustom--SellingGeneralAndAdministrativeExpensesAndOtherIncome_iN_di_c20230101__20231231__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_zrQMeeZiQcmi" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Selling, general and administrative expenses and other income">(246,329</td> <td style="font: 10pt Times New Roman, Times, Serif">)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_985_ecustom--SellingGeneralAndAdministrativeExpensesAndOtherIncome_iN_di_c20230101__20231231_zjOgFSLYtUj3" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Selling, general and administrative expenses and other income">(1,285,740</td> <td style="font: 10pt Times New Roman, Times, Serif">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Profit/(Loss) from operations</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98B_eus-gaap--OperatingIncomeLoss_c20230101__20231231__srt--StatementGeographicalAxis__country--MY_zh9QIUCaPwvd" style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Profit (Loss) from operations">361,618</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98D_eus-gaap--OperatingIncomeLoss_c20230101__20231231__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_z71UYG2ObwCi" style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Profit (Loss) from operations">(246,329</td> <td style="font: 10pt Times New Roman, Times, Serif">)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98F_eus-gaap--OperatingIncomeLoss_c20230101__20231231_zVHZhDyhWCU" style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Profit (Loss) from operations">115,289</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total assets</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_98C_eus-gaap--Assets_iI_c20231231__srt--StatementGeographicalAxis__country--MY_zIGSSQH2ppO4" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="TOTAL ASSETS">3,717,927</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_984_eus-gaap--Assets_iI_c20231231__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_zkVEfgsLfy0j" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="TOTAL ASSETS">35,047</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_986_eus-gaap--Assets_iI_c20231231_zD5hRBurv2u7" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Total assets">3,752,974</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Capital expenditure</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_983_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_c20230101__20231231__srt--StatementGeographicalAxis__country--MY_z7nUYIyMA4Jf" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Capital expenditure">32,479</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_988_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_c20230101__20231231__srt--StatementGeographicalAxis__custom--NonMalaysiaMember_z326nxSpNR09" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Capital expenditure">-</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_989_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_c20230101__20231231_zzi3yq6yI23d" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Capital expenditure">32,479</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> </table>

1257270

1801730

323432

3382432

680714

844455

433463

1958632

576556

957275

-110031

1423800

4032 5811 9843 475263 631910 349761 1456934

101293

321333

-465603

-42977

1357920

1805491

999429

4162840

45127

60002

33214

138343

3382432

1958632

1423800

9843 9843 1229726 227208 1456934

184231

-227208

-42977

4127080

35760

4162840

138343

1444946

1356969

307600

3109515

796421

646251

265662

1708334

648525

710718

41938

1401181

152 152 611142 414730 259868 1285740

37383

295988

-218082

115289

1783875

1210566

758533

3752974

15438

10476

6565

32479

3109515

1708334

1401181

152 152 1039411 246329 1285740

361618

-246329

115289

3717927

35047

3752974

32479

18. COMPARATIVE FIGURES The Company has adjusted the comparative figures of cost of revenue and selling, general and administrative expenses in Consolidated Statements of Operations and Comprehensive Loss for the year ended December 31, 2023 from $105,547 to $1,708,334 and from $<span id="xdx_909_eus-gaap--SellingGeneralAndAdministrativeExpense_c20230101__20231231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zt283gKz6fWc" title="Selling, general and administrative expenses">2,901,636 to $1,298,849 respectively, due to the reclassification of certain items from selling, general and administrative expenses to cost of revenue to conform with current year presentation. The restatements do not have any impact to the accumulated deficit as at December 31, 2023 and net income for the year then ended.

105547

1708334

2901636

1298849

19. SUBSEQUENT EVENTS In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or transactions that occurred after December 31, 2024 up through the date the Company presented these audited financial statements. Effective on January 20, 2025, AsiaFIN Holdings Corp., a Nevada corporation, and certain individual investors (the “Subscribers”) entered into subscription agreements (each, a “Subscription Agreement”) pursuant to which the Company agreed to sell an aggregate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVQlNFUVVFTlQgRVZFTlRTIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250120__20250120__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SubscriptionAgreementMember_zHuNVJnAtxt4" title="Number of shares issued">364,000 shares of the Company’s common stock, with par value of $<span id="xdx_90D_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20250120__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SubscriptionAgreementMember_zjqVccRYFNJl" title="Common stock, par value">0.0001 per share to the Subscribers for an aggregate purchase price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVQlNFUVVFTlQgRVZFTlRTIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20250120__20250120__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SubscriptionAgreementMember_z0dg6FGAnA69" title="Number of shares issued, value">327,600, or $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVQlNFUVVFTlQgRVZFTlRTIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_906_eus-gaap--SharesIssuedPricePerShare_iI_c20250120__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SubscriptionAgreementMember_zqilLdJbuMIj" title="Shares issued price per share">0.90 per share of the common stock.

364000

0.0001

327600

0.90