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INVENTORIES
9 Months Ended
Sep. 30, 2023
Inventory Disclosure [Abstract]  
INVENTORIES

Note 4      INVENTORIES

 

As of September 30, 2023 and December 31, 2022, inventories consisted of the following:

        
   September 30,
2023
   December 31,
2022
 
   (Unaudited)   (Audited) 
   $   $ 
Raw materials   85,857    91,781 
Work in process        
Total   85,857    91,781