CONCENTRATIONS OF RISK (Tables)

6 Months Ended

Jun. 30, 2025

(a) Major customers

For three months ended June 30, 2025 and 2024, the customers who accounted for 10% or more of the Company’s revenues and its accounts receivable balance at period-end are presented as follows:

SCHEDULE OF CONCENTRATION OF RISK

	2025		2024		2025			2024			2025		2024
	Revenue				Percentage of revenue						Accounts receivable

Customer A	$	195,960	$	-		20	%		-	%	$	-	$	-
Customer B	$	-	$	72,239		-	%		12	%	$	-	$	27,983
Customer C	$	671,482	$	236,038		67	%		41	%	$	-	$	-
Customer D	$	-	$	117,114		-	%		20	%	$	-	$	-
	$	867,442	$	425,391		87	%		73	%	$	-	$	27,983

For six months ended June 30, 2025 and 2024, the customers who accounted for 10% or more of the Company’s revenues and its accounts receivable balance at period-end are presented as follows:

	2025		2024		2025			2024			2025		2024
	Revenues				Percentage of revenues						Accounts receivable

Customer A	$	459,662	$	-		23	%		-	%	$	-	$	-
Customer B	$	-	$	116,635		-	%		11	%	$	-	$	27,983
Customer C	$	1,208,615	$	475,037		60	%		45	%	$	-	$	-
Customer D	$	-	$	139,865		-	%		13	%	$	-	$	-
	$	1,668,277	$	731,537		83	%		69	%	$	-	$	27,983

(b) Major vendors

For three months ended June 30, 2025 and 2024, the vendors who accounted for 10% or more of the Company’s purchases and its accounts payable balance at period-end are presented as follows:

	2025		2024		2025			2024			2025		2024
	Purchase				Percentage of purchases						Accounts payable

Vendor A	$	239,829	$	183,896		27	%		41	%	$	-	$	14,352
Vendor B	$	81,779	$	104,290		9	%		23	%	$	61,431	$	32,472
Vendor C	$	139,568	$	-		16	%		-	%	$	106,818	$	-
	$	461,176	$	288,186		52	%		64	%	$	168,249	$	46,824

For six months ended June 30, 2025 and 2024, the vendors who accounted for 10% or more of the Company’s purchases and its accounts payable balance at period-end are presented as follows:

	2025		2024		2025			2024			2025		2024
	Purchase				Percentage of purchases						Accounts payable

Vendor A	$	-	$	66,951		-	%		10	%	$	-	$	10,280
Vendor B	$	914,564	$	263,617		57	%		41	%	$	-	$	14,352
Vendor C	$	198,017	$	122,335		12	%		19	%	$	61,431	$	32,472
	$	1,112,581	$	452,903		69	%		70	%	$	61,431	$	57,104

DSwiss Inc 10-Q