INCOME TAX EXPENSES (Tables)

6 Months Ended

Jun. 30, 2025

Notes and other explanatory information [abstract]

Schedule of Income Tax Expense Benefit

	For the six months ended June 30,
	2025 (Unaudited)			2024 (Unaudited)
	$			$
Current tax expense
Current period		(118,245	)		(96,608	)
Deferred tax (expense)/benefit
Origination and reversal of temporary difference		(4,793	)		5,770
Income tax expenses		(123,038	)		(90,838	)

Schedule of Profit Before Income Tax Differs from the Theoretical Amount

The tax on the Group’s (loss)/profit before income tax differs from the theoretical amount that would arise using the Singapore’s standard rate of income tax as follows:

	For the six months ended June 30,
	2025 (Unaudited)			2024 (Unaudited)
	$			$
Reconciliation between tax expenses and accounting profit at applicable tax rate
(Loss)/Profit before tax		(8,072,948	)		692,824
Tax at the Singapore statutory rate		1,372,401			(117,781	)
Difference from the effect of tax rates in a foreign jurisdiction		(1,088,176	)		(33,994	)
Tax losses-unrecognized deferred tax assets		(141,243	)		(39,238	)
Non-deductible expenses		(328,499	)		7,050
Other non-taxable Income		62,479			(28,749	)
Income tax expenses		(123,038	)		(90,838	)