SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2025

Accounting Policies [Abstract]

SCHEDULE OF PLANT AND EQUIPMENT DEPRECIATION PERIODS

Property, plant and equipment are stated at cost, with depreciation and amortization provided using the straight-line method over the following periods:

Asset Categories	Depreciation Periods
Renovation	over the remaining lease period
Computer Systems	4 to 5 years
Furniture and Fittings	10 years
Electrical Fittings	10 years
Handphone	5 years
Office Equipment	10 years
Motor Vehicle	5 years
Property	50 years

SCHEDULE OF FOREIGN EXCHANGE RATE

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:

	For the three months ended March 31,
	2025		2024
Period-end MYR : US$1 exchange rate		4.44		4.72
Period-average MYR : US$1 exchange rate		4.45		4.73
Period-end HK$ : US$1 exchange rate		7.78		7.75
Period-average HK$ : US$1 exchange rate		7.78		7.75
Period-end THB : US$1 exchange rate		33.95		36.37
Period-average THB : US$1 exchange rate		33.93		35.86