RELATED PARTY BALANCES AND TRANSACTIONS (Tables)

6 Months Ended

Jun. 30, 2024

Related Party Transactions [Abstract]

Schedule of related party transactions

	June 30, 2024		December 31, 2023
	(Unaudited)		(Audited)
	$		$
Mr. Yin-Chieh Cheng		6,603		11,238
Mountain Share Transfer, LLC (1)		7,681		7,681
Total		14,284		18,919

Sales

The balance of sales with a related party was as following:

	Related Party Categories	June 30, 2024		March 31, 2023
		(Unaudited)		(Audited)
		$		$
Grand Smooth Corporation Limited (2)	Same director		5,352		–
Total			5,352		–

The sales prices and payment terms to related parties were not significantly different from those of sales to third parties. For other related party transactions, price and terms were determined in accordance with mutual agreements.

Note:

(1)	Mountain Share Transfer, LLC is company 100% controlled by Erik S. Nelson, a stockholder of the Company. The balances represented the amount paid on behalf of the Company for its daily operation purpose.
(2)	Grand Smooth Corporation Limited's chairman is Mr. Yin-Chieh Cheng ("Mr. Cheng") same with Company. Grand Smooth Corporation Limited will purchase goods from Company and re-sell it. All the terms were not significantly different from those of sales to third parties.