v3.26.1
Revenue from Contracts with Customers (Tables)
3 Months Ended
Mar. 31, 2026
Revenue from Contracts with Customers [Abstract]  
Schedule of Revenue Disaggregation by Type of Services

The table below shows the revenue disaggregation by type of services for the three months ended March 31, 2026 and 2025:

 

Revenue disaggregation by type of services 

For the three
months ended
March 31,
2026
(Unaudited)

  

For the three
months ended
March 31,
2025

(Unaudited)

 
Payment Processing (Fintech)  $          575,630   $          157,413 
Regulatory Technology (RegTech)   570,405    402,601 
Robotic Process Automation (RPA)   129,487    61,165 
Total revenue  $1,275,522   $621,179 
Schedule of Contract Assets and Contract Liabilities are Classified as Current Assets and Current Liabilities

As of March 31, 2026 and December 31, 2025, the Company’s contract assets and contract liabilities are classified as current assets and current liabilities, respectively, as presented below:

 

  

As of

March 31,

2026

(Unaudited)

  

As of

December 31,
2025

(Audited)

 
Current assets        
Contract assets  $179,371   $159,867 
           
Current liabilities          
Contract liabilities  $1,009,322   $734,475 
Schedule of Contract Assets

Changes in contract assets during the three months ended March 31, 2026 are as follows:

 

  

For the three
months ended
March 31,
2026
(Unaudited)

 
Contract assets, January 1, 2026  $159,867 
New contract assets   181,373 
Revenue recognized and billed   (161,799)
Exchange difference   (70)
Contract assets, March 31, 2026  $179,371 
Schedule of Changes in Contract Liabilities

Changes in contract liabilities during the three months ended March 31, 2026 are as follows:

 

    For the three
months ended
March 31,
2026
(Unaudited)
 
Contract liabilities, January 1, 2026   $ 734,475  
New contract liabilities     755,292  
Performance obligations satisfied     (476,102 )
Exchange difference     (4,343 )
Contract liabilities, March 31, 2026   $ 1,009,322