XML 39 R30.htm IDEA: XBRL DOCUMENT v3.26.1
LEASE RIGHT-OF-USE ASSET AND LEASE LIABILITIES (Tables)
6 Months Ended
Jun. 30, 2026
LEASE RIGHT-OF-USE ASSET AND LEASE LIABILITIES  
Schedule of lease right-of-use assets and lease liability

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

 

Schedule of 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%