v3.26.1
SCHEDULE OF (LOSS) PROFIT BEFORE INCOME TAX (Details) - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Loss Before Income Tax      
Cost of revenue $ 13,183,875 $ 10,901,474 $ 10,514,343
Depreciation expenses of:      
- Property, plant and equipment 130,120 38,520 59,271
- Right-of-use assets 41,325 39,693 67,984
Provision for (reversal of) allowance for expected credit losses on trade receivables 823,121 (182,659) 179,849
Provision for allowance for expected credit losses on other receivables 162,498
Write-down of inventories 241,503 112,712
Auditor’s remuneration 186,725 149,008 173,092
Employee benefits expenses (including directors’ remuneration):      
- Salaries and allowances 1,757,829 1,766,362 2,084,660
- Pension scheme contribution $ 149,172 $ 189,713 $ 264,116