Segment Reporting (Tables)

12 Months Ended

Dec. 31, 2023

Segment Reporting [Abstract]

Schedule of Reportable Segment

The following summary describes the operations of each reportable segment:

Reportable segments	Operations
Cleaning service	Acting as a contractor to provide long-term cleaning service to the client, the cleaning services are mainly provided to the hotels and shopping mall, including the areas of toilet, common area, bin center, elevator and etc.
Manpower outsourcing services	Providing casual workers by comprehensively understanding the corporate customers’ requirements and matching their requirements with qualified casual workers from various kinds of work including, but not limited to, Food & Beverage Crews, Kitchen helper, retail assistant and etc.

Schedule of Net Profit or Loss

Total revenue for reportable segments equals consolidated revenue for the Group. Segment profit is defined as net profit or loss of each operating segment excluding the unallocated overhead cost.

	Cleaning			Manpower			Unallocated			Total
	USD			USD			USD			USD
2023
Segment Revenue		18,565,897			13,206,389			–			31,772,286
Cost of revenue		(17,156,622	)		(10,963,884	)		–			(28,120,506	)
Other income		1,212,231			618,668			–			1,830,899
Selling and marketing expenses		(46,188	)		(145,394	)		–			(191,582	)
General and administrative expenses		(904,227	)		(606,278	)		(2,335,862	)		(3,846,367	)
Other expenses		(14,214	)		(13,567	)		-			(27,781	)
Finance cost		(160,662	)		(58,086	)		(109,862	)		(328,610	)
Income tax expenses		(133,672	)		(90,630	)		–			(224,302	)
Segment Profit (loss)		1,362,543			1,947,218			(2,445,724	)		864,037
2022 (As revised2)
Segment Revenue		13,221,770			6,800,759			–			20,022,529
Cost of revenue		(11,899,993	)		(5,550,138	)		–			(17,450,131	)
Other income		1,899,039			53,381			–			1,952,420
Selling and marketing expenses		(62,328	)		(263,350	)		–			(325,678	)
General and administrative expenses		(746,604	)		(77,997	)		(2,084,566	)		(2,909,167	)
Other expenses		(57,111	)		(2	)		–			(57,113	)
Finance cost		(285,368	)		-			(44,002	)		(329,370	)
Income tax expenses		(107,220	)		(34,930	)		–			(142,150	)
Segment Profit (loss)		1,962,185			927,723			(2,128,568	)		761,340
2021 (As revised2)
Segment Revenue		12,458,390			5,002,383			–			17,460,773
Cost of revenue		(11,396,564	)		(3,765,821	)		–			(15,162,385	)
Other income		812,554			183,539			–			996,093
Selling and marketing expenses		(73,846	)		(115,296	)		–			(189,142	)
General and administrative expenses		(576,479	)		(74,872	)		(1,925,848	)		(2,577,199	)
Other expenses		(10,362	)		(18	)		–			(10,380	)
Finance cost		(169,608	)		–			–			(169,608	)
Income tax (expenses) benefit		(7,963	)		22,671			–			14,708
Segment Profit (loss)		1,036,122			1,252,586			(1,925,848	)		362,860

Schedule of Segment Assets and Liabilities

Segment assets and liabilities

	Cleaning		Manpower		Unallocated		Total
	USD		USD		USD		USD
2023
Total Assets		4,746,652		3,627,009		2,296,429		10,670,090
Total Liabilities		4,151,935		1,256,192		1,120,450		6,528,577
2022 (As revised)
Total Assets		4,225,542		1,215,619		326,621		5,767,782
Total Liabilities		3,334,951		325,222		1,165,960		4,826,133