LEASE RIGHT-OF-USE ASSET AND LEASE LIABILITIES

6 Months Ended

Jun. 30, 2026

LEASE RIGHT-OF-USE ASSET AND LEASE LIABILITIES

LEASE RIGHT-OF-USE ASSET AND LEASE LIABILITIES

11. LEASE RIGHT-OF-USE ASSET AND LEASE LIABILITIES

Right-Of-Use Assets
Balance as of December 31, 2025 (Audited)	$	378,944
New right-of-use assets recognized		-
Amortization for the period ended June 30, 2026		(36,867	)
Adjustment for non-exercising option		-
Adjustment for foreign currency translation difference		(2,751	)
Balance as of June 30, 2026 (Unaudited)	$	339,326
Lease Liability
Balance as of December 31, 2025 (Audited)	$	390,683
New lease liability recognized		-
Imputed interest for the period ended June 30, 2026		9,605
Gross repayment for the period ended June 30, 2026		(46,013	)
Adjustment for non-exercising option		-
Adjustment for foreign currency translation difference	$	(2,840	)
Balance as of June 30, 2026 (Unaudited)	$	351,435
Lease liability current portion		75,566
Lease liability non-current portion	$	275,869

Other information:

	For the six months ended June 30, 2026 (Unaudited)			For the year ended December 31, 2025 (Audited)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flow to operating lease	$	46,013		$	20,297
Right-of-use assets obtained in exchange for operating lease liabilities		-			-
Remaining lease term for operating lease (years)		4.94			5.35
Weighted average discount rate for operating lease		5.25	%		5.25	%