Society Pass (SOPA) 10-Q 15 Nov 24 2024 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2024	Nov. 14, 2024
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Amendment Flag	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
Entity Information [Line Items]
Entity Registrant Name	SOCIETY PASS INCORPORATED
Entity Central Index Key	0001817511
Entity File Number	001-41037
Entity Tax Identification Number	83-1019155
Entity Incorporation, State or Country Code	NV
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Incorporation, Date of Incorporation	Jun. 22, 2018
Entity Contact Personnel [Line Items]
Entity Address, Address Line One	701 S. Carson Street
Entity Address, Address Line Two	Suite 200
Entity Address, City or Town	Carson City
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89701
Entity Phone Fax Numbers [Line Items]
City Area Code	(+65)
Local Phone Number	6518-9385
Entity Listings [Line Items]
Title of 12(b) Security	Common Stock, par value $0.0001 per share
Trading Symbol	SOPA
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		3,645,689

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)		Sep. 30, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents		$ 4,220,371	$ 3,628,670
Restricted cash		54,100	95,312
Accounts receivable, net		764,254	1,338,170
Inventories		294,487	431,483
Contract assets		607,117	247,368
Deposits, prepayments and other receivables		3,807,758	2,207,774
Deferred tax assets		64,116	149,858
Total current assets		9,812,203	8,098,635
Non-current assets:
Intangible assets, net		5,654,113	6,081,728
Goodwill		88,197	88,197
Construction in progress		9,826
Plant and equipment, net		502,206	686,658
Right of use assets, net		917,836	1,407,956
Total non-current assets		7,172,178	8,264,539
TOTAL ASSETS		16,984,381	16,363,174
Current liabilities:
Accounts payables		2,944,355	1,690,651
Contract liabilities		1,326,384	1,265,753
Accrued liabilities and other payables	[1]	10,746,831	6,866,169
Deferred tax liabilities		69,000	69,000
Operating lease liabilities		431,113	563,276
Loans		421,614	21,313
Total current liabilities		15,941,685	10,486,062
Non-current liabilities:
Operating lease liabilities		489,375	847,950
TOTAL LIABILITIES		16,431,060	11,334,012
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS’ EQUITY
Common shares; $0.0001 par value, 6,333,333 shares authorized; 3,645,689 and 2,217,491 shares issued and outstanding as of September 30, 2024 and December 31, 2023, respectively		365	222
Subscription receivable		(233,000)
Additional paid-in capital		107,970,020	105,606,538
Less: Common shares held in treasury, at cost; 51,902 and 74,107 shares as of September 30, 2024 and December 31, 2023		(54,928)	(785,525)
Accumulated other comprehensive loss		(729,339)	(242,129)
Accumulated deficit		(106,090,558)	(99,272,691)
Total equity attributable to Society Pass Incorporated		862,575	5,306,415
Non-controlling interest		(309,254)	(277,253)
TOTAL EQUITY		553,321	5,029,162
TOTAL LIABILITIES AND EQUITY		16,984,381	16,363,174
Related Party
Current liabilities:
Due to related parties		2,388	9,900
Convertible preferred shares
Non-current liabilities:
Convertible preferred shares
Series A Shares
Non-current liabilities:
Convertible preferred shares
Series B Shares
Non-current liabilities:
Convertible preferred shares
Series B-1 Shares
Non-current liabilities:
Convertible preferred shares
Series C Shares
Non-current liabilities:
Convertible preferred shares
Series C-1 Shares
Non-current liabilities:
Convertible preferred shares
Series X Super Voting Preferred Stock
SHAREHOLDERS’ EQUITY
Series X Super Voting Preferred Stock, $0.0001 par value, 153,500 shares designated; 153,500 and 3,500 Series X shares issued and outstanding as of September 30, 2024 and December 31, 2023, respectively		$ 15
[1] Accrued liabilities and other payables consisted of the following:

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
Convertible preferred shares, shares issued
Convertible preferred shares, shares outstanding
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	6,333,333	6,333,333
Common stock, shares, issued	3,645,689	2,217,491
Common stock, shares, outstanding	3,645,689	2,217,491
Treasury stock, common, shares	51,902	74,107
Convertible preferred shares
Convertible preferred shares, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Convertible preferred shares, shares authorized	5,000,000	5,000,000
Convertible preferred shares, shares undesignated	4,916,500	4,916,500
Series A Shares
Convertible preferred shares, shares authorized	10,000	10,000
Convertible preferred shares, shares issued	0	0
Convertible preferred shares, shares outstanding	0	0
Series B Shares
Convertible preferred shares, shares authorized	10,000	10,000
Convertible preferred shares, shares issued	0	0
Convertible preferred shares, shares outstanding	0	0
Convertible preferred shares, shares issued
Convertible preferred shares, shares outstanding
Series B-1 Shares
Convertible preferred shares, shares authorized	15,000	15,000
Convertible preferred shares, shares issued	0	0
Convertible preferred shares, shares outstanding	0	0
Series C Shares
Convertible preferred shares, shares authorized	15,000	15,000
Convertible preferred shares, shares issued	0	0
Convertible preferred shares, shares outstanding	0	0
Series C-1 Shares
Convertible preferred shares, shares authorized	30,000	30,000
Convertible preferred shares, shares issued	0	0
Convertible preferred shares, shares outstanding	0	0
Series X Super Voting Preferred Stock
Convertible preferred shares, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Convertible preferred shares, shares authorized	153,500	153,500
Convertible preferred shares, shares issued	153,500	3,500
Convertible preferred shares, shares outstanding	153,500	3,500

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Other Comprehensive Loss - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Revenue, net
Total revenue	$ 1,675,894	$ 2,269,066	$ 5,233,483	$ 6,498,878
Cost of revenue:
Total cost of revenue	(1,310,248)	(1,706,502)	(3,910,883)	(4,672,918)
Gross income	365,646	562,564	1,322,600	1,825,960
Operating expenses:
Sales and marketing expenses	(40,263)	(236,874)	(311,096)	(466,252)
Software development costs	(13,635)	(12,649)	(40,972)	(41,777)
General and administrative expenses	(1,486,362)	(4,455,546)	(7,192,001)	(14,326,481)
Total operating expenses	(1,540,260)	(4,705,069)	(7,544,069)	(14,834,510)
Loss from operations	(1,174,614)	(4,142,505)	(6,221,469)	(13,008,550)
Other income (expense):
Dividend income		816		7,660
Gain on early lease termination				1,064
Gain on disposal of plant and equipment			206
Impairment loss of intangible assets	(135,000)		(135,000)
Interest income	3,985	34,613	10,114	133,807
Interest expense	(40,466)	(278)	(40,924)	(930)
Waiver of loan payable	382	188,738	43,792	203,938
Written-off plant and equipment	(60)	(5,093)	(8,480)	(7,676)
Other income	17,003	6,409	245,007	55,612
Total other (expense) income	(154,156)	225,205	114,715	393,475
Loss before income taxes	(1,328,770)	(3,917,300)	(6,106,754)	(12,615,075)
Income taxes	(51,808)	(746)	(56,802)	(2,414)
NET LOSS	(1,380,578)	(3,918,046)	(6,163,556)	(12,617,489)
NET LOSS ATTRIBUTABLE TO NON-CONTROLLING INTEREST	(2,693)	(56,117)	(7,403)	(145,375)
NET LOSS ATTRIBUTABLE TO NON-SOCIETY PASS INCORPORATED	(1,377,885)	(3,861,929)	(6,156,153)	(12,472,114)
Other comprehensive loss:
Net loss	(1,380,578)	(3,918,046)	(6,163,556)	(12,617,489)
Foreign currency translation adjustment	(1,034,016)	(49,685)	(511,808)	(278,455)
TOTAL OTHER COMPREHENSIVE LOSS	(2,414,594)	(3,967,731)	(6,675,364)	(12,895,944)
Net loss attributable to non-controlling interest	(2,693)	(56,117)	(7,403)	(145,375)
Foreign currency translation adjustment attributable to non-controlling interest	(34,962)	50,401	(24,598)	62,409
Comprehensive loss attributable to Society Pass Incorporated	$ (2,376,939)	$ (3,962,015)	$ (6,643,363)	$ (12,812,978)
Net loss per share attributable to Society Pass Incorporated :
Basic (in Dollars per share)	$ (0.48)	$ (2.03)	$ (2.25)	$ (6.7)
Diluted (in Dollars per share)	$ (0.48)	$ (2.03)	$ (2.25)	$ (6.7)
Weighted average common shares outstanding
Basic (in Shares)	2,882,349	1,898,924	2,733,145	1,861,192
Diluted (in Shares)	2,882,349	1,898,924	2,733,145	1,861,192
Sales – online ordering
Revenue, net
Total revenue	$ 4,931	$ 87,201	$ 29,360	$ 456,972
Sales – digital marketing
Revenue, net
Total revenue	1,461,480	1,784,695	4,542,073	4,579,429
Sales – online ticketing and reservation
Revenue, net
Total revenue	208,873	390,384	650,480	1,433,133
Sales – data
Revenue, net
Total revenue	106	2,977	4,849	23,648
Software sales
Revenue, net
Total revenue	504	3,809	6,721	5,696
Cost of revenue:
Total cost of revenue	(8,027)	(54,311)	(27,808)	(185,249)
Cost of online ordering
Cost of revenue:
Total cost of revenue	(6,650)	(77,061)	(33,281)	(436,796)
Cost of digital marketing
Cost of revenue:
Total cost of revenue	(1,298,566)	(1,457,213)	(3,802,729)	(3,728,058)
Cost of online ticketing and reservation
Cost of revenue:
Total cost of revenue		(110,862)		(282,406)
Cost of data
Cost of revenue:
Total cost of revenue	$ 2,995	$ (7,055)	$ (47,065)	$ (40,409)

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Shareholders’ Equity - USD ($)	Preferred Stock	Common Stock	Treasury Stock	Subscription receivable	Additional Paid in Capital	Accumulated other comprehensive income	Accumulated deficits	Non- controlling interest	Total
Balances at Dec. 31, 2022		$ 181			$ 101,429,687	$ 56,527	$ (81,138,563)	$ (336,515)	$ 20,011,317
Balances (in Shares) at Dec. 31, 2022	3,500	1,805,523
Shares issued for services		$ 1			546,508				546,509
Shares issued for services (in Shares)		13,072
Shares issued for accrued salaries		$ 1			113,490				113,491
Shares issued for accrued salaries (in Shares)		7,277
Shares issued upon the exercise options		$ 5			1,226,788				1,226,793
Shares issued upon the exercise options (in Shares)		52,229
Shares repurchase during the period			$ (541,988)						(541,988)
Shares repurchase during the period (in Shares)			511,760
Foreign currency translation adjustment						(382,217)		(18,199)	(400,416)
Net loss for the period							(5,294,927)	(95,286)	(5,390,213)
Balances at Mar. 31, 2023		$ 188	$ (541,988)		103,316,473	(325,690)	(86,433,490)	(450,000)	15,565,493
Balances (in Shares) at Mar. 31, 2023	3,500	1,878,101	511,760
Balances at Dec. 31, 2022		$ 181			101,429,687	56,527	(81,138,563)	(336,515)	20,011,317
Balances (in Shares) at Dec. 31, 2022	3,500	1,805,523
Sale of treasury stock									611,605
Net loss for the period									(12,617,489)
Balances at Sep. 30, 2023		$ 207	$ (640,525)		104,903,368	(284,337)	(93,610,677)	(419,481)	9,948,555
Balances (in Shares) at Sep. 30, 2023	3,500	2,072,640	611,605
Balances at Dec. 31, 2022		$ 181			101,429,687	56,527	(81,138,563)	(336,515)	20,011,317
Balances (in Shares) at Dec. 31, 2022	3,500	1,805,523
Balances at Dec. 31, 2023		$ 222	$ (785,525)		105,606,538	(242,129)	(99,272,691)	(277,253)	5,029,162
Balances (in Shares) at Dec. 31, 2023	3,500	2,217,491	74,107
Balances at Mar. 31, 2023		$ 188	$ (541,988)		103,316,473	(325,690)	(86,433,490)	(450,000)	15,565,493
Balances (in Shares) at Mar. 31, 2023	3,500	1,878,101	511,760
Shares issued for services					149,625				149,625
Shares issued for accrued salaries		$ 2			230,830				230,832
Shares issued for accrued salaries (in Shares)		19,048
Shares repurchase during the period			$ (98,537)						(98,537)
Shares repurchase during the period (in Shares)			99,845
Foreign currency translation adjustment						141,438		30,207	171,645
Net loss for the period							(3,315,258)	6,028	(3,309,230)
Balances at Jun. 30, 2023		$ 190	$ (640,525)		103,696,928	(184,252)	(89,748,748)	(413,765)	12,709,828
Balances (in Shares) at Jun. 30, 2023	3,500	1,897,149	611,605
Shares issued for services		$ 13			929,612				929,625
Shares issued for services (in Shares)		133,333
Shares issued for acquire subsidiary		$ 1			62,499				62,500
Shares issued for acquire subsidiary (in Shares)		11,854
Shares issued for accrued salaries		$ 3			214,329				214,332
Shares issued for accrued salaries (in Shares)		30,303
Foreign currency translation adjustment						(100,085)		50,401	(49,684)
Net loss for the period							(3,861,929)	(56,117)	(3,918,046)
Balances at Sep. 30, 2023		$ 207	$ (640,525)		104,903,368	(284,337)	(93,610,677)	(419,481)	9,948,555
Balances (in Shares) at Sep. 30, 2023	3,500	2,072,640	611,605
Balances at Dec. 31, 2023		$ 222	$ (785,525)		105,606,538	(242,129)	(99,272,691)	(277,253)	5,029,162
Balances (in Shares) at Dec. 31, 2023	3,500	2,217,491	74,107
Shares issued for services		$ 13			329,987				330,000
Shares issued for services (in Shares)		133,333
Share issued for treasury stock		$ 17			487,223				487,240
Share issued for treasury stock (in Shares)		166,667
Shares repurchase during the period			$ (487,240)						(487,240)
Shares repurchase during the period (in Shares)			166,667
Sale of treasury stock			$ 1,085,983				(609,022)		476,961
Sale of treasury stock (in Shares)			(176,335)
Foreign currency translation adjustment						244,054		5,329	249,383
Net loss for the period							(2,839,925)	701	(2,839,224)
Balances at Mar. 31, 2024		$ 252	$ (186,782)		106,423,748	1,925	(102,721,638)	(271,223)	3,246,282
Balances (in Shares) at Mar. 31, 2024	3,500	2,517,491	64,439
Balances at Dec. 31, 2023		$ 222	$ (785,525)		105,606,538	(242,129)	(99,272,691)	(277,253)	5,029,162
Balances (in Shares) at Dec. 31, 2023	3,500	2,217,491	74,107
Sale of treasury stock									51,902
Net loss for the period									(6,163,556)
Balances at Sep. 30, 2024	$ 15	$ 365	$ (54,928)	(233,000)	107,970,020	(729,339)	(106,090,558)	(309,254)	553,321
Balances (in Shares) at Sep. 30, 2024	153,500	3,645,689	51,902
Balances at Mar. 31, 2024		$ 252	$ (186,782)		106,423,748	1,925	(102,721,638)	(271,223)	3,246,282
Balances (in Shares) at Mar. 31, 2024	3,500	2,517,491	64,439
Shares issued for salaries		$ 6			128,694				128,700
Shares issued for salaries (in Shares)		57,761
Shares issued for private placements		$ 30		(283,000)	482,970				200,000
Shares issued for private placements (in Shares)		300,000
Shares issued for subsidiary acquisition		$ 2			75,000				75,002
Shares issued for subsidiary acquisition (in Shares)		24,631
Fractional shares		$ 7			(7)
Fractional shares (in Shares)		70,813
Sale of treasury stock			$ 186,782				(50,884)		135,898
Sale of treasury stock (in Shares)			(64,439)
Foreign currency translation adjustment						267,790		5,035	272,825
Net loss for the period							(1,938,343)	(5,411)	(1,943,754)
Balances at Jun. 30, 2024		$ 297		(283,000)	107,110,405	269,715	(104,710,865)	(271,599)	2,114,953
Balances (in Shares) at Jun. 30, 2024	3,500	2,970,696
Shares issued for salaries		$ 7			95,193				95,200
Shares issued for salaries (in Shares)		67,405
Shares issued for directors’ fee		$ 8			183,325				183,333
Shares issued for directors’ fee (in Shares)		78,588
Shares issued for cost of issuance	$ 15								15
Shares issued for cost of issuance (in Shares)	150,000
Received from private funding				50,000					50,000
Share issued for treasury stock		$ 53			581,097				581,150
Share issued for treasury stock (in Shares)		530,000
Shares repurchase during the period			$ (581,150)						(581,150)
Shares repurchase during the period (in Shares)			530,000
Sale of treasury stock			$ 526,222				(1,808)		524,414
Sale of treasury stock (in Shares)			(478,098)
Foreign currency translation adjustment						(999,054)		(34,962)	(1,034,016)
Net loss for the period							(1,377,885)	(2,693)	(1,380,578)
Balances at Sep. 30, 2024	$ 15	$ 365	$ (54,928)	$ (233,000)	$ 107,970,020	$ (729,339)	$ (106,090,558)	$ (309,254)	$ 553,321
Balances (in Shares) at Sep. 30, 2024	153,500	3,645,689	51,902

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash flows from operating activities:
Net loss	$ (6,163,556)	$ (12,617,489)
Adjustments to reconcile net loss to net cash used in operating activities
Bad debts	35,699	283,519
Depreciation and amortization	493,306	1,103,200
Gain from early lease termination		(1,064)
Gain on disposal of plant and equipment	(206)
Impairment of intangible assets	135,000
Written-off of plant and equipment	8,480	7,676
Waiver of loan payable	(43,792)	(203,938)
Stock based compensation for services	737,248	3,411,207
Deferred tax assets	85,742	(159,841)
Change in operating assets and liabilities:
Accounts receivable	654,686	(407,061)
Inventories	174,551	143,314
Deposits, prepayments and other receivables	(1,407,828)	1,355,079
Contract assets	(338,219)	(9,052)
Contract liabilities	(49,535)	(317,060)
Accounts payables	1,106,556	541,740
Accrued liabilities and other payables	3,401,850	(3,209,471)
Due to related parties	(7,512)	216,278
Right of use assets	365,352	422,785
Operating lease liabilities	(365,970)	(377,787)
Net cash used in operating activities	(1,178,148)	(9,817,965)
Cash flows from investing activities:
Purchase of property, plant, and equipment	(9,826)	(185,255)
Purchase of intangible assets		(143,771)
Cash from purchase of subsidiary and business operation		32,739
Net cash used in investing activities	(9,826)	(296,287)
Cash flows from financing activities:
Proceeds from private placements	250,000
Proceeds from loans	405,564
Repayment of loan	(5,894)
Purchase of subsidiary		(10,000)
Repurchase of common share		(640,525)
Proceed from the sale of treasury stock	1,137,273
Net cash provided by (used in) financing activities	1,786,943	(650,525)
Effect on exchange rate change on cash and cash equivalents	(48,480)	42,869
NET CHANGE IN CASH AND CASH EQUIVALENTS	550,489	(10,721,908)
CASH AND CASH EQUIVALENT AT BEGINNING OF YEAR	3,723,982	19,003,336
CASH AND CASH EQUIVALENT AT END OF YEAR	4,274,471	8,281,428
Supplemental disclosure of cash flow information:
Cash paid for interest	41,511	930
Cash paid for income tax	23,647
Non-cash investing and financing activities:
Shares issued to acquire subsidiary		37,500
Reconciliation to amounts on condensed unaudited consolidated balance sheets:
Cash and cash equivalents	4,220,371	8,220,075
Restricted cash	54,100	61,353
Total cash, cash equivalents and restricted cash	$ 4,274,471	$ 8,281,428

Description of Business and Org

Description of Business and Organization	9 Months Ended
	Sep. 30, 2024
Description of Business and Organization [Abstract]
DESCRIPTION OF BUSINESS AND ORGANIZATION	NOTE — 1 DESCRIPTION OF BUSINESS AND ORGANIZATION Society Pass Incorporated (the “Company”) was incorporated in the State of Nevada on June 22, 2018, under the name of Food Society Inc. On October 3, 2018, the Company changed its company name to Society Pass Incorporated. The Company, through its subsidiaries, mainly sells and distributes the hardware and software for a Point of Sales (POS) application in Vietnam. The Company also has online lifestyle platform to enable consumers to purchase high-end brands of all categories under its own brand name of “Leflair.” The Company has made several acquisitions in calendar year 2022 to 2024, as follows: ● In February 2022, the Company completed the acquisition of 100% of the equity interest of New Retail Experience Incorporated and Dream Space Trading Company Limited through its subsidiary – Push Delivery Pte Limited, which two companies mainly provide an on-line grocery and food delivery platform in the Philippines and Vietnam respectively. ● In May 2022, the Company completed another acquisition of 100% of the equity interests of Gorilla Networks Pte Ltd, Gorilla Mobile Pte Ltd, Gorilla Connects Pte Ltd and Gorilla Networks (VN) Co Ltd (collectively, “Gorilla Networks”), a food delivery service. ● In July, 2022, the Company and its wholly owned subsidiary Thoughtful Media Group Incorporated collectively acquired 100% of the equity interests of Thoughtful Media Group Incorporated and AdActive Media, Inc. (collectively “Thoughtful Media”), whose business provides services to advertisers that helps to make internet advertising more effective. ● In July, 2022, the Company acquired 100% of the equity interests of Mangan PH Food Delivery Service Corp. (“Mangan), a Philippines restaurant and grocery delivery business. ● In August, 2022, the Company and its 95%-owned subsidiary SOPA Technology, Pte, Ltd., collectively acquired 75% of the outstanding capital stock of Nusatrip International Pte Ltd. (“Nusatrip”) and also purchased all of the outstanding capital stock of PT Tunas Sukses Mandiri (“Tunas”), a company existing under the law of the Republic of Indonesia, and both engaged in online ticketing and reservation services. ● In April, 2023, the Company’s 100% owned subsidiary Thoughtful Media Group Inc and Adactive Media CA Inc acquired 100% of outstanding capital stock of PT Wahana Cerita Indonesia, an Indonesia company operating digital marketing and event organizing. ● In April, 2023, the Company’s 99% owned subsidiary Nusatrip International Pte. Ltd. acquired 100% of the outstanding capital stock of Mekong Leisure Travel Company Limited (changed business nature from Join Stock Company), a Vietnam travel agency. ● In July, 2023, the Company’s 99% owned subsidiary Mekong Leisure Travel Company Limited acquired 100% of the outstanding capital stock of Vietnam International Travel and Service Joint Stock Company, a Vietnam travel agency. On February 10, 2021, the Company effected a 750 for 1 forward stock split of the issued and outstanding shares of the Company’s common stock. The number of authorized shares and par value remain unchanged. All share and per share information in these financial statements and its footnotes have been retroactively adjusted for the years presented, unless otherwise indicated, to give effect to the forward stock split. On September 21, 2021, the Company effected a 1 for 2.5 reverse stock split of the issued and outstanding shares of the Company’s common stock. The number of authorized shares and par value remain unchanged. All share and per share information in these financial statements and its footnotes have been retroactively adjusted for the years presented, unless otherwise indicated, to give effect to the reverse stock split. The registration statement for the Company’s Initial Public Offering became effective on November 8, 2021. On November 8, 2021, the Company entered into an underwriting agreement with Maxim Group LLC (the “Underwriter”) related to the offering of 2,888,889 shares of the Company’s common stock (the “Firm Shares”), at a public offering price of $9.00 per share. Under the terms of the Underwriting Agreement, the Company granted the Underwriters an option, exercisable for 45 days, to purchase an additional 236,111 shares of common stock (the “Option Shares”) to cover over-allotments. The Company raised gross proceeds of $26,000,001 and $2,124,999 from its initial public offering and from the sale of the Option Shares, respectively. On February 8, 2022, the Company entered into an underwriting agreement (the “Underwriting Agreement”) with the “Underwriter, related to the offering of 3,030,300 shares (the “Shares”) of the Company’s common stock and warrants to purchase up to 3,030,300 shares of common stock of the Company (the “Warrants”). Each Share was sold together with one Warrant to purchase one Share at a combined offering price of $3.30. In addition, the Company granted the Underwriter a 45-day over-allotment option to purchase up to an additional 454,545 Shares and/or Warrants, at the public offering price, less discounts and commissions. On February 10, 2022, the Underwriter gave notice to the Company of the full exercise of their over-allotment option and that delivery of the overallotment securities was made on February 11, 2022. On June 30, 2023, NextGen Retail Inc., a Nevada corporation (the “Buyer”), a wholly-owned subsidiary of the Company, entered into a Securities Purchase Agreement with Story-I Ltd., an Australian corporation (“Story-I Australia”), Story-I Pte Ltd., a Singapore corporation (“Story-I Singapore”), a wholly-owned subsidiary of Story-I Australia, and Michael Chan, to purchase 95% of the outstanding shares (the “Majority Shares”) of PT Inetindo Infocom (the “Company”), an Indonesian company and retail reseller of Apple computers and other electronics in Indonesia. The consideration for the Majority Shares to be paid to Story-I Australia and Story-I Singapore by the Buyer is AUS$2,787,173, approximately US$ 1.85 million based on current exchange rates. The Company formally terminated the agreement on April 12, 2024. On May 1, 2024, the Company effected a 1-for-15 reverse stock split of the issued and outstanding shares of the Company’s common stock. The number of authorized shares has changed to 6,333,333 shares and par value remain unchanged. All share and per share information in these financial statements and its footnotes have been retroactively adjusted for the years presented, unless otherwise indicated, to give effect to the reverse stock split. The forward stock split and reverse stock split transactions described above had no effect on the stated value of the preferred stock and the number of designated shares and outstanding shares of each series of preferred stock was unchanged in accordance with the respective certificate of designations. The number of authorized shares of preferred stock also remained unchanged. Description of subsidiaries incorporated by the Company Schedule of Description of subsidiaries Name Place and date of Principal Particulars of Effective Society Technology LLC United States, IP Licensing US$1 100 % SOPA Cognitive Analytics Private Limited India Computer sciences consultancy and data analytics INR 1,238,470 100 % SOPA Technology Pte. Ltd. Singapore, Investment holding SGD 1,250,000 95 % SOPA Technology Company Limited Vietnam Software production Registered: VND 2,307,300,000; Paid up: VND 1,034,029,911 100 % Thoughtful Media (Singapore) Pte. Ltd. (FKA: Hottab Pte Ltd. (HPL)) Singapore Digital marketing SGD 620,287.75 100 % Hottab Vietnam Co. Ltd Vietnam Sale of POS hardware and software VND 1,000,000,000 100 % Thoughtful Media Group Co. Ltd (FKA: Hottab Asset Company Limited) Vietnam Digital marketing VND 5,000,000,000 100 % Nextgen Retail Inc (FKA: Leflair Incorporated) United States Investment holding US$1 100 % SOPA Capital Limited United Kingdom Investment holding GBP 1 100 % Thoughtful Media (Philippines) Incorporated (FKA: SOPA (Phil) Incorporated) Philippines Investment holding PHP 11,000,000 100 % New Retail Experience Incorporated Philippines On-line Grocery delivery platform PHP 3,750,000 100 % Dream Space Trading Co. Ltd Vietnam On-line Grocery and food delivery platform VND 500,000,000 100 % Push Delivery Pte Ltd Singapore Investment holding US$2,000 100 % Gorilla Networks Pte. Ltd. Singapore Investment holding US$2,620,000 and SGD 730,000 100 % Gorilla Mobile Singapore Pte. Ltd. Singapore Telecommunications resellers SGD 100 100 % Gorilla Networks (VN) LLC Vietnam Telecommunications resellers VND 233,000,000 100 % Thoughtful Media Group Incorporated United States Investment holding US$1,600 100 % Thoughtful (Thailand) Co. Ltd Thailand Digital marketing THB 4,000,000 99.75 % AdActive Media CA Inc. United States Digital marketing Preferred: US$1,929.1938 100 % PT Tunas Sukses Mandiri Indonesia Online ticketing and reservation IDR 26,000,000 99 % Nusatrip Malaysia Sdn Bhd Malaysia Online ticketing and reservation MYR 52,000 99 % Nusatrip Singapore Pte Ltd Singapore Online ticketing and reservation SGD 212,206 99 % Nusatrip International Pte Ltd Singapore Online ticketing and reservation SGD 905,006.51 99 % PT Thoughtful Media Group Indonesia (FKA: PT Wahana Cerita Indonesia) Indonesia Digital marketing and event organizer IDR 51,000,000 100 % Mekong Leisure Travel Company Limited Vietnam Online ticketing, reservation and system VND 875,460,000 99 % Vietnam International Travel and Service Joint Stock Company Vietnam Ticketing VND 1,900,000,000 100 % Sopa Incorporated Unites States Investment holding Common: US$0.10 100 % Nusatrip Incorporated United States Investment holding Common: US$1,400 100 % Thoughtful Media (Malaysia) Sdn Bhd Malaysia Digital marketing MYR 1,000 100 % The Company and its subsidiaries are hereinafter referred to as (the “Company”). On February 23, 2023, Society Pass Incorporated acquired additional issued capital in Nusatrip International Pte Ltd of 2,225,735 number of ordinary stock and increased its shareholding from 75% to 99%, and to the subsidiaries within the group. On May 22, 2023, Thoughtful Media Group Inc and Society Pass Inc acquired additional issued capital in Thoughtful (Thailand) Co Ltd of 397,000 and 2,000 number of ordinary stocks amounted to THB 1,985,000 and THB 10,000 respectively. Total shareholding interest remain unchanged. On August 1, 2023, the Company 95% owned subsidiary Sopa Technology Pte. Ltd. disposed one of its 100% owned subsidiary Sopa (Phil) Incorporated to the Company 100% owned subsidiary Thoughtful Media Group Incorporated as internal group restructuring. At the same day, Sopa (Phil) Incorporated changed name to Thoughtful Media (Philippines) Inc and updated its principal activities to digital marketing. On October 25, 2023, the Company 95% owned subsidiary Sopa Technology Pte. Ltd. acquired one of its 100% owned subsidiary Hottab Vietnam Company Limited from its 100% owned subsidiary Hottab Pte. Ltd. and disposed 100% shareholding of Hottab Pte. Ltd. to its 100% owned subsidiary Thought Media Group Incorporated. At the same day, Hottab Pte. Ltd. changed name to Thoughtful Media (Singapore) Pte. Ltd. and updated its principal activities to digital marketing. During the year of 2023, certain operations were progressively discontinued following management’s decision based on operation performance, business strategy and future prospects. This is mainly online F&B and groceries delivery operations under online ordering segment includes “Handycart” under subsidiary Dream Space Trading Co., Ltd in Vietnam and “Pushkart” and “Mangan” under subsidiary New Retail Experience Incorporated in the Philippines. There is also discontinued operation of local mobile in telecommunication reseller under subsidiary Gorilla Mobile Pte Ltd. In view of the operation results which are insignificant to the impact of the group and continued operation involvements are in place in all these operations, therefore no separate disclosure is considered necessary in accordance to the discontinued operation standards. On June 3, 2024, NusaTrip Incorporated issued an additional 7,999,000 shares of Common Stock to Society Pass at a price of $0.0001 per share. On June 21, 2024, TMG Incorporated issued an additional 7,900,000 shares of Common Stock to Society Pass at a price of $0.0001 per share. On July 12, 2024, TMG Incorporated issued an additional 8,000,000 shares of Common Stock to Society Pass at a price of $0.0001 per share. On September 2, 2024, NusaTrip Incorporated issued an additional 6,000,000 shares of Common Stock to Society Pass at a price of $0.0001 per share.

Going Concern and Liquidity

Going Concern and Liquidity	9 Months Ended
	Sep. 30, 2024
Going Concern and Liquidity [Abstract]
GOING CONCERN AND LIQUIDITY	NOTE — 2 GOING CONCERN AND LIQUIDITY The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As shown in the financial statements, the Company has suffered loss for period of $ 6,106,754 , negative operating cash flow of $ , working capital deficit of $ and accumulated deficit of $ as of September 30, 2024 that raise substantial doubt about its ability to continue as a going concern. In assessing the going concern, management and the Board has considered the following: 1) Cash and cash equivalents balance of $4,274,471. 2) Pursuing business growth of digital marketing and online ticketing and reservations through engaging with more vendors and customers to maximise the sales volume and margin, and continuous improvement in cost control over all segment. While the Company believes that it will be able to continue to grow the Company’s revenue base and control expenditures, there is no assurance that it will be able to achieve these goals. As a result, the Company continually monitors its capital structure and operating plans and evaluates various potential funding alternatives that may be needed to finance the Company’s business development activities, general and administrative expenses and growth strategy. Global Events The Russian-Ukraine war, Iran-Pakistan tension and the supply chain disruption have not affected any specific segment of our business.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2024
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE — 3 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying unaudited condensed consolidated financial statements reflect the application of certain significant accounting policies as described in this note and elsewhere in the accompanying condensed consolidated financial statements and notes. ● Basis of presentation The Company has prepared the accompanying unaudited condensed financial statements pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) for interim financial reporting. These financial statements are unaudited and, in our opinion, include all adjustments consisting of normal recurring adjustments and accruals necessary for a fair presentation of our condensed balance sheets, statements of operations and other comprehensive loss, statements of stockholders’ deficit and cash flows for the periods presented. Operating results for the periods presented are not necessarily indicative of the results that may be expected for any subsequent quarter or for the full year ending December 31, 2024 due to various factors. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) have been omitted in accordance with the rules and regulations of the SEC. These condensed consolidated financial statements should be read in conjunction with the 2023 audited financial statements and accompanying notes filed with the SEC. ● Emerging Growth Company We are an “emerging growth company” under the JOBS Act. For as long as we are an “emerging growth company,” we are not required to: (i) comply with any new or revised financial accounting standards that have different effective dates for public and private companies until those standards would otherwise apply to private companies, (ii) provide an auditor’s attestation report on management’s assessment of the effectiveness of internal control over financial reporting pursuant to Section 404 of the Sarbanes-Oxley Act, (iii) comply with any new requirements adopted by the Public Company Accounting Oversight Board (“PCAOB”) or a supplement to the auditor’s report in which the auditor would be required to provide additional information about the audit and the financial statements of the issuer or (iv) comply with any new audit rules adopted by the PCAOB after April 5, 2012, unless the SEC determines otherwise. However, we have elected to “opt out” of the extended transition period discussed in (i) and will therefore comply with new or revised accounting standards on the applicable dates on which the adoption of such standards are required for non-emerging growth companies. Section 107 of the JOBS Act provides that our decision to opt out of such extended transition period for compliance with new or revised accounting standards is irrevocable. ● Use of estimates and assumptions In preparing these consolidated financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheet and revenues and expenses during the years reported. Actual results may differ from these estimates. If actual results significantly differ from the Company’s estimates, the Company’s financial condition and results of operations could be materially impacted. Significant estimates in the period include the allowance for doubtful accounts on accounts receivable, the incremental borrowing rate used to calculate right of use assets and lease liabilities, valuation and useful lives of intangible assets, impairment of long-lived assets, valuation of common stock and stock warrants, stock option valuations, imputed interest on amounts due to related parties, inventory valuation, revenue recognition, the allocation of purchase consideration in business combinations, and deferred tax assets and the related valuation allowance. ● Basis of consolidation The consolidated financial statements include the financial statements of the Company and its subsidiaries. All significant inter-company balances and transactions have been eliminated upon consolidation. ● Business combination The Company follows Accounting Standards Codification (“ASC”) ASC Topic 805, Business Combinations (“ASC 805”) and ASC Topic 810, Consolidation (“ASC 810”). ASC Topic 805 requires most identifiable assets, liabilities, non-controlling interests, and goodwill acquired in a business combination to be recorded at “fair value.” The statement applies to all business combinations. Under ASC 805, all business combinations are accounted for by applying the acquisition method. Accounting for the resulting goodwill requires significant management estimates and judgment. Management performs periodic reviews of the carrying value of goodwill to determine whether events and circumstances indicate that an impairment in value may have occurred. A variety of factors could cause the carrying value of goodwill to become impaired. A write-down of the carrying value of goodwill could result in a non-cash charge, which could have an adverse effect on the Company’s results of operations. ● Noncontrolling interest The Company accounts for non-controlling interests in accordance with ASC Topic 810, which requires the Company to present non-controlling interests as a separate component of total shareholders’ equity on the consolidated balance sheets and the consolidated net loss attributable to its non-controlling interest be clearly identified and presented on the face of the consolidated statements of operations and comprehensive loss. ● Segment reporting ASC Topic 280, Segment Reporting ● Cash and cash equivalents Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments. As of September 30, 2024 and December 31, 2023, the cash and cash equivalents excluded restricted cash amounted to $4,220,371 and $3,628,670, respectively. The Company currently has bank deposits with financial institutions in the U.S. which exceed FDIC insurance limits. FDIC insurance provides protection for bank deposits up to $250,000, so there were uninsured balance of $0 and $83,152 as of September 30, 2024 and December 31, 2023, respectively. In addition, the Company has uninsured bank deposits of $3,989,977 and $3,262,161 with a financial institution outside the U.S as of September 30, 2024 and December 31, 2023, respectively. All uninsured bank deposits are held at high quality credit institutions. ● Restricted cash Restricted cash refers to cash that is held by the Company for specific reasons and is, therefore, not available for immediate ordinary business use. The restricted cash represented fixed deposit maintained in bank accounts that are pledged. As of September 30, 2024 and December 31, 2023, the restricted cash amounted to $54,100 and $95,312, respectively. ● Accounts receivable Accounts receivables are recorded at the amounts that are invoiced to customers, do not bear interest, and are due within contractual payment terms, generally 30 to 90-days from completion of service or the delivery of a product. Credit is extended based on an evaluation of a customer’s financial condition, the customer’s creditworthiness and their payment history. Accounts receivable outstanding longer than the contractual payment terms are considered past due. Past due balances over 90 days and over a specified amount are reviewed individually for collectability. Quarterly, the Company specifically evaluates individual customer’s financial condition, credit history, and the current economic conditions to monitor the progress of the collection of accounts receivables. The Company records bad debt expense and records an allowance for doubtful accounts for any estimated losses resulting from the inability of its customers to make required payments. For receivables that are past due or not being paid according to payment terms, appropriate actions are taken to pursue all means of collection, including seeking legal resolution in a court of law. Account balances are charged off against the allowance for doubtful accounts after all means of collection have been exhausted and the potential for recovery is considered remote. Currently, the Company does not have any off-balance-sheet credit exposure related to its customers, and as of both September 30, 2024 and December 31, 2023, there was no ● Inventories Inventories are stated at the lower of cost or net realizable value, cost being determined on a first-in-first-out method. Costs include hardware equipment and peripheral costs which are purchased from the Company’s suppliers as merchandized goods. The Company provides inventory allowances based on excess and obsolete inventories determined principally by customer demand. No allowance for obsolete inventories was recorded by the Company during the three and nine months ended September 30, 2024 and 2023. The inventories amounted to $294,487 and $431,483 at September 30, 2024 and December 31, 2023, respectively. ● Prepaid expenses Prepaid expenses represent payments made in advance for products or services to be received in the future and are amortized to expense on a ratable basis over the future period to be benefitted by that expense. The benefits associated with the products or services are considered current assets if they are expected to be used during the next twelve months and are considered non-current assets if they are expected to be used over a period greater than one year. ● Plant and equipment Plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated on the straight-line basis over the following expected useful lives from the date on which they become fully operational and after taking into account their estimated residual values: Expected Computer equipment 3 years Office equipment 5 years Renovation 5 years Expenditures for repairs and maintenance are expensed as incurred. When assets have been retired or sold, the cost and related accumulated depreciation are removed from the accounts and any resulting gain or loss is recognized in the results of operations. ● Impairment of long-lived assets In accordance with the provisions of ASC Topic 360, “ Impairment or Disposal of Long-Lived Assets ● Revenue recognition The Company adopted Accounting Standards Update (“ASU”) 2014-09, Revenue from Contracts with Customers (Topic 606) (“ASU 2014-09”). Under ASU 2014-09, the Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements: ● Identify the contract with a customer; ● Identify the performance obligations in the contract; ● Determine the transaction price; ● Allocate the transaction price to performance obligations in the contract; and ● Recognize revenue as the performance obligation is satisfied. The Company generates its revenues from a diversified a mix of e-commerce activities that correspond to our six business segments (business to consumer or “B2C”), lifestyle (B2C), grocery and food delivery (B2C), telecommunication reseller (B2C), online ticketing and reservations (B2C) and the services providing to merchants for their business growth (business to business or “B2B”), merchant POS (B2B), digital marketing (B2B) and online ticketing and reservations (B2B). The Company’s performance obligations include providing connectivity between merchants and consumers, generally through an online ordering platform. The platform allows merchants to create an account, display a menu and track their sale reports on the merchant facing application. The platform also allows the consumers to create an account and order from merchants on the consumer facing application. The platform allows a delivery company to accept an online delivery request and deliver or ship an order from a merchant to customer. Lifestyle The Company has developed an online lifestyle platform (the “Lifestyle Platform”) under its own brand name of “Leflair” to enable consumers to purchase high-end brands in many categories. Using the Company’s smart search engine, consumers search or review their favorite brands among hundreds of choices in various categories, including Apparel, Bags & Shoes, Accessories, Health & Beauty, Home & Lifestyle, International, Women, Men and Kids & Babies categories. The Lifestyle Platform also allows customers to order from hundreds of vendor choices with personalized promotions based on their individual purchase history and location. The platform has also partnered with a Vietnam-based delivery company, Amilo, to offer seamless delivery of product from merchant to consumer’s home or office at the touch of a button. Consumers can place orders for delivery or can collect their purchases at the Company’s logistics center. Grocery and Food Delivery Other online platforms include online platforms in Vietnam, under the brand name of “Handycart”, and Philippines, under the brand names of “Pushkart” and “Mangan”, to enable the consumers to purchase meals from restaurants and food from local grocery and food merchants and deliver to them in their area. This business segment has been progressively ceasing yet the Company has maintained ongoing involvement in specific operational activities during the three and nine months period ended September 30, 2024. Telecommunications The Company operates a Singapore-based online telecommunication reseller platform under brand name of “Gorilla” to enable the consumers to subscribe local mobile data and overseas internet data in different subscription package. Established in Singapore in 2019, Gorilla utilizes blockchain and Web3 technology to operate a MVNO for its users in South East Asia (SEA). With network coverage to over 150 countries, Gorilla offers a full suite of mobile communication services such as local calls, international roaming, data, and SMS texting. More importantly, Gorilla enables its customers to convert unused mobile data into digital assets or Gorilla GO Tokens through its innovative proprietary blockchain-based SwitchBack feature. Gorilla GO Tokens in turn can be redeemed for eVouchers, to offset future bills, or be redeemed for other value-added services. Please visit https://gorilla.global/ for more information. During the three and nine months ended September 30, 2024, the Company ceased its local mobile data service operation due to business restructuring to refocus on overseas internet data services. Digital Marketing The acquisition of a digital media platform, TMG, amplifies the reach and engagement of the Company’s e-commerce ecosystem and retail partners. Originally founded in 2010, TMG today creates and distributes digital advertising campaigns across its multi-channel network in both SEA and the US. With its intimate knowledge of local markets, digital marketing technology tools and social commerce business focus, advertisers leverage TMG’s wide influencer network throughout SEA to market and sell advertising inventory exclusively with specific placement and effect. As a result, Thoughtful Media’s content creator partners earn a larger share of advertising revenues from international consumer brands. Thoughtful Media’s data-rich multi-channel network has uploaded over 675,000 videos with over 80 billion video views. The current network of 263 YouTube channels has onboarded over 85 million subscribers with an average monthly viewership of over 600 million views. Travel The Company purchased the NusaTrip Group, a leading Jakarta-based Online Travel Agency (“OTA”) in Indonesia and across SEA. The NusaTrip acquisition extended the Company’s business reach into SEA regional travel industry and marked the Company’s first foray into Indonesia. Established in 2013 as the first Indonesian OTA accredited by the International Air Transport Association, NusaTrip pioneered offering a comprehensive range of airlines and hotels to Indonesian corporate and retail customers. With its first mover advantage, NusaTrip has onboarded over 1.2 million registered users, over 500 airlines and over 200,000 hotels around the world as well as connected with over 80 million unique visitors. During the year, NusaTrip Group also acquired two Vietnam based companies having branding name of “VLeisure” and “VIT” selling air ticket, hotel reservation and providing hotel management software to local market. The Company’s e-Commerce business 1) When a customer places an order on either the Leflair website or app, a sales orders report will be generated in the system. The Company will either fulfill this order from its inventory or purchase the item from the manufacturer or distributor. Once the Company has the item in its distribution center, it will contract with a logistics partner delivered to the end customer. The sale is recognized when the delivery is completed by the logistics partner to the end customer. Sale of products are offered with a limited right of return ranging from 3 to 30 days, from the date of purchase and not subject to any product warranty. The Company is considered the principal in this e-commerce transaction and reports revenue on a gross basis as the Company establishes the price of the product, has responsibility for fulfillment of the order and retains the risk of collection. During the three months ended September 30, 2024 and 2023, the Company generated revenue of $4,931 and $87,201 respectively, in the Lifestyle sector. During the nine months ended September 30, 2024 and 2023, the Company generated revenue of $29,360 and $456,972 respectively, in the Lifestyle sector. The Company’s Merchant POS Software sales consist of: 1) Subscription fees consist of the fees that the Company charge merchants to obtain access to the Merchant Marketing Program. 2) The Company provides optional add-on software services which includes Analytics and Chat box capabilities at a fixed fee per month. 3) The Company collects commissions when they sell third party hardware and equipment (cashier stations, waiter tablets and printers) to merchants. During the three months ended September 30, 2024 and 2023, the Company generated revenue of $0 and $3,809, respectively, from software fees. During the nine months ended September 30, 2024 and 2023, the Company generated revenue of $0 and $5,696 respectively, from software fees. Hardware sales — the Company generally is involved with the sale of on-premise appliances and end-point devices. The single performance obligation is to transfer the hardware product (which is to be installed with its licensed software integral to the functionality of the hardware product). The entire transaction price is allocated to the hardware product and is generally recognized as revenue at the time of delivery because the customer obtains control of the product at that point in time. It is concluded that control generally transfers at that point in time because the customer has title to the hardware, physical possession, and a present obligation to pay for the hardware. Payments for hardware contracts are generally due 30 to 90 days after shipment of the hardware product. The Company records revenues from the sales of third-party products on a “gross” basis pursuant to ASC Topic 606 when the Company controls the specified good before it is transferred to the end customer and have the risks and rewards as principal in the transaction, such as responsibility for fulfilment, retaining the risk for collection, and establishing the price of the products. If these indicators have not been met, or if indicators of net revenue reporting specified in ASC Topic 606 are present in the arrangement, revenue is recognized net of related direct costs since in these instances we act as an agent. Software subscription fee — The Company’s performance obligation includes providing customer access to our software, generally through a monthly subscription, where the Company typically satisfies its performance obligations prior to the submission of invoices to the customer for such services. The Company’s software sale arrangements grant customers the right to access and use the software products which are to be installed with the relevant hardware for connectivity at the outset of an arrangement, and the customer is entitled to both technical support and software upgrades and enhancements during the term of the agreement. The term of the subscription period is generally 12 months, with automatic one-year renewal. The subscription license service is billed monthly, quarterly or annually. Sales are generally recorded in the month the service is provided. For clients who are billed on an annual basis, deferred revenue is recorded and amortized over the life of the contract. Payments are generally due 30 to 90 days after delivery of the software licenses. The Company records its revenues, net of value added taxes (“VAT”), which is levied at the rate of 10% on the invoiced value of sales. Grocery and food delivery Customers place order for groceries and take-out food through our online platforms of “Pushkart”, “Mangan” and “Handcart” respectively. When the grocery or food merchant receives and order, our platform will assign a third-party delivery service to pick up and deliver the grocery and/or food order to the customer. Revenue is recognized when the grocery and/or food is delivered, at which time the customer pays for the grocery and /or food order with cash, at Net of merchant cost. During the three months ended September 30, 2024 and 2023, the Company generated revenue of $0 and $54,762, respectively, from this stream. During the nine months ended September 30, 2024 and 2023, the Company generated revenue of $0 and $88,847, respectively, from this stream. As a telecommunication reseller e provide local mobile data and overseas internet data plans under the brand name of “Gorilla,” which is a group of company we acquired in May 2022. Our telecommunication revenues are recorded for ASC Topic 606 purposes as follows: Local mobile plan - customers choose and subscribe to a monthly local mobile plan through our “Gorilla” online platform. The Company will proceed to register the sim card (effectively, the mobile telephone number activation card) and arrange delivery of that Sim card to the customer. Following Sim card activation, the system will capture the monthly data usage of each customer, calculated in accordance with the package data capacity and monthly subscription rate, which amounts are aggregated and recorded as revenue. Unused data will be converted to Rewards Points and carried forward to next month for potential subsequent data usage. As a result of the rewards points, the company also recognize revenue from Rewards Point redemption for subscription fees offset, voucher redemption, extra data purchases, that the customer chooses to use via our online platform. Overseas internet data plan – a customer will place order for their desired overseas internet data plan through either the “Gorilla” online platform or third-party partner platforms. Subscription revenue is recognized when the Sim card is delivered and activated. During the three months ended September 30, 2024 and 2023, the Company generated revenue of $106 and $2,977, respectively, from telecommunications. During the nine months ended September 30, 2024 and 2023, the Company generated revenue of $4,849 and $23,648, respectively, from telecommunications. Digital marketing revenues are recognized when the Company has negotiated the terms of the transaction, which includes determining either the overall price, or price for each performance obligation in the form of a service or a product, the service or product has been delivered to the customer, no obligation is outstanding regarding that service or product, and the Company is reasonably assured that funds have been or will be collected from the customer. A summary of each of the Company’s revenue streams under ASC 606 is as follows: Marketing services from customers Revenue is recognized at the time the related performance obligation is satisfied by transferring a promised service to a customer. The Company derives its revenue from the provision of digital marketing services to customers. The Company offers customers with a comprehensive suite of digital marketing services to enhance their social media presence and reach their target audiences, particularly Gen Z and Millennials, to achieve marketing goals. The customers can leverage the Company’s experience in building content and fanbases with creators, their creators’ creativity, engagement, and trust among creators’ loyal fanbases to increase their brand awareness and sell products. The Company offers customized digital marketing solution, including (i) advising on content strategy and budget and recommending specific creators; (ii) communicating with and managing selected creators; (iii) producing and engaging relevant content with creators to promote key messages for customers; (iv) uploading branded content on creators’ social media channels; (v) amplifying the reach of creators’ and customers’ content through precise media planning and buying via boosting marketing services on social media platforms, such as Google; and (vi) providing optimization services through data analysis and reporting. The Company’s customers’ payment terms generally range from 30-60 days of fulfilling its performance obligations and recognizing revenue. Campaign-based marketing services revenue is recognized as a distinct single performance obligation when the Company transfers services to customers, which occurs over time. The performance obligation may be a promise to place branded content on certain social media platforms and is satisfied upon delivery of such related services to customers. The duration of the service period is short, usually over 1-3 months. Such revenue is recognized at over time, for the amount the Company is entitled to receive, as and when the marketing services are provided and completed. Marketing services from social media platforms (“platform revenue”) The Company also derives its advertising revenue generated from its channel pages and posts on social media platforms, such as YouTube by monetizing its contents. The payments are usually received within 30 days upon completion of performance obligation for platform revenue services. The Company recognizes revenue as performance obligations are satisfied as the creation of contents are published on the social media platforms, which occurs at a point in time. The advertisements are delivered primarily based on impressions of contents on social media platforms, hence the Company provided the advertising services by an on-going basis during the publication period and the outcome of the services can be received and consumed by the social media platform simultaneously. The Company records its revenues, net of value added taxes (“VAT”), which is levied at the rate of 10% on the invoiced value of sales. During the three months ended September 30, 2024 and 2023, the Company generated revenue of $1,461,480 and $1,784,695, respectively, from this stream. During the nine months ended September 30, 2024 and 2023, the Company generated revenue of $4,542,073 and $4,579,429, respectively, from this stream. Online ticketing and reservation provide information, prices, availability, booking services for domestic and international air ticket, hotels, car, train, and hotel technology as follows: The Company’s revenues are substantially reported on a net basis as the travel supplier is primarily responsible for providing the underlying travel services and the Company does not control the service provided by the travel supplier to the traveler. Revenue from air ticketing services, air ticket commission, hotel reservation and ancillary services including insurance commissions and refund margin are substantially recognized at a point of time when the performance obligations that are satisfied. These revenues cover B2B and B2C sales channel segments. The Company has a software subscription revenue generated from hotel in Vietnam, and online advertising revenue, reported in gross basis, providing a hotel booking management platform for hotel management purposes, and brand advertisement purpose. these revenues are recognized ratably over the time or upon relevant performance obligations being fulfilled. Ticketing services The Company receives spread margin from B2B and B2C customers and commissions from travel suppliers for ticketing reservations through the Company’s transaction and service platform under various services agreements. Spread margin and commissions from ticketing reservations rendered are recognized when tickets are issued as this is when the Company’s performance obligation is satisfied. The Company is not entitled to a spread margin and commission fee for the tickets canceled by the end users. Losses incurred from cancelations are immaterial due to a historical low cancelation rate and minimal administrative costs incurred in processing cancelations. The Company presents revenues from such transactions on a net basis in the statements of income as the Company, generally, does not control the service provided by the travel supplier to the traveler and does not assume inventory risk for canceled ticketing reservations. 100 % of the Company’s ticketing services revenues were recognized on a net basis, as an agent, during the three and nine months ended September 30, 2024 and 2023. Hotel reservation services The Company receives spread margin from B2B and B2C customers and commissions from travel suppliers for hotel room reservations through the Company’s transaction and service platform. Commissions from hotel reservation services rendered are recognized when the reservation becomes non-cancelable (when the cancelation period provided by the reservation expires) which is the point at which the Company has fulfilled its performance obligation (successfully booking a reservation, which includes certain post-booking services during the cancelation period). Contracts with certain travel suppliers contain incentive commissions typically subject to achieving specific performance targets. The incentive commissions are considered as variable consideration and are estimated and recognized to the extent that the Company is entitled to such incentive commissions. The Company generally receives incentive commissions from monthly arrangements with hotels based on the number of hotel room reservations where end users have completed their stay. The Company presents revenues from such transactions on a net basis in the statements of income and comprehensive income as the Company, generally, does not control the service provided by the travel supplier to the traveler and does not assume inventory risk for canceled hotel reservations. Hotel technology platform software services The Company receives subscription fee from travel suppliers for hotel room reservation and marketing system through the Company’s reservation and marketing platform. Subscription fee from hotel technology platform software services rendered are recognized ratably over the fixed term of the agreement as services are provided throughout the contract period, where the performance obligations being fulfilled through the usage of our hotel technology platform software services. The Company presents revenues from such transactions on a gross basis in the statements of income and comprehensive income as the Company, generally, control the service provided by the travel supplier to the traveler. Ancillary services Ancillary revenues comprise primarily of the insurance commission and refund margin. Insurance commission revenue received from B2B and B2C customers for selling of travel insurance through the Company’s transaction and service platform. Commission from travel insurance is recognized when the order is confirmed and paid which is the point at which the Company fulfilled its performance obligation. Refund margin revenue received from B2B and B2C customers for the spread arise from reservations cancellation fee between customers and travel suppliers. This is recognized upon the confirmation of refund amount by both customers and travel suppliers which is the point at which the Company fulfilled its performance obligation. The Company presents revenues from ancillary service transact

Revenue

Revenue	9 Months Ended
	Sep. 30, 2024
Revenue [Abstract]
REVENUE	NOTE — 4 REVENUE Revenue was generated from the following activities: Nine Months ended 2024 2023 At a point in time: Sales – online ordering $ 29,360 $ 456,972 Sales – digital marketing 2,681,523 2,947,566 Sales – online ticketing and reservation 650,480 1,433,133 Sales – data 4,849 23,648 Over a period of time: Sales – digital marketing 1,860,550 1,631,863 Software subscription sales 6,721 5,696 $ 5,233,483 $ 6,498,878 Three Months ended 2024 2023 At a point in time: Sales – online ordering $ 4,931 $ 87,201 Sales – digital marketing 812,043 920,495 Sales – online ticketing and reservation 208,873 390,384 Sales – data 106 2,977 Hardware sales — — Over a period of time: Sales – digital marketing 649,437 864,200 Software subscription sales 504 3,809 $ 1,675,894 $ 2,269,066 Contract liabilities recognized was related to online ticketing and reservation, digital marketing, telecommunication reseller and software sales and the following is reconciliation for the years presented: Schedule of Contract liabilities: September 30, December 31, 2024 2023 Contract liabilities, brought forward $ 1,265,753 $ 1,405,090 Add: recognized as deferred revenue 1,326,384 1,265,753 Less: recognized as revenue (1,265,753 ) (1,405,090 ) Contract liabilities, carried forward $ 1,326,384 $ 1,265,753

Segment Reporting

Segment Reporting	9 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
SEGMENT REPORTING	NOTE — 5 SEGMENT REPORTING Currently, the Company has six reportable business segments: (i) e-Commerce – operates an online lifestyle platform under the brand name of “Leflair” covering a diversity of services and products, such as fashion and accessories, beauty and personal care, and home and lifestyle, all managed by SOPA Technology Company Ltd, (ii) Corporate – is investment holding and head quarter within SOPA entities, (iii) Online grocery and food deliveries – operate an online food delivery service under the “Handycart” and “Mangan” brand name, managed by Dream Space Trading Co Ltd and New Retail Experience Incorporated respectively and an online grocery delivery under the “Pushkart” brand name, managed by New Retail Experience Incorporated, and (iv) Telecommunication reseller – provide sales of local mobile phone plans and global internet data provider plans, both services managed by the Gorilla Group. (v) Digital marketing operates the digital marketing business with creator and digital marketing platform (vi) Online ticketing and reservation - operates the sale of domestic and overseas air ticket and global hotel reservations The Company’s Chief Finance Officer (CFO) evaluates operating segments using the information provided in the following tables that presents revenues and gross profits by reportable segment, together with information on the segment tangible and intangible assets. Schedule of Segment Reporting: Nine Months ended September 30, 2024 Online Digital Online e-Commerce Telecommunication Corporate Total Revenue from external customers Sales – online ordering — — — 29,360 — — 29,360 Sales – digital marketing — 4,542,073 — — — — 4,542,073 Sales – online ticketing and reservation — — 650,480 — — — 650,480 Sales – data — — — — 4,849 — 4,849 Software sales — — 6,721 — — — 6,721 Total revenue — 4,542,073 657,201 29,360 4,849 — 5,233,483 Cost of sales: Cost of online ordering (501 ) — — (32,780 ) — — (33,281 ) Cost of digital marketing — (3,802,729 ) — — — — (3,802,729 ) Cost of online platform — — — — — — — Cost of data — — — — (47,065 ) — (47,065 ) Software cost — — (16,469 ) (11,339 ) — — (27,808 ) Total cost of revenue (501 ) (3,802,729 ) (16,469 ) (44,119 ) (47,065 ) — (3,910,883 ) Gross income (loss) (501 ) 739,344 640,732 (14,759 ) (42,216 ) — 1,322,600 Operating Expenses Sales and marketing expenses — (75,919 ) (134,926 ) (20,848 ) (17,787 ) (61,616 ) (311,096 ) Software development costs — — — — — (40,972 ) (40,972 ) Depreciation (15,946 ) (18,444 ) (64,940 ) (35,053 ) — (47,961 ) (182,344 ) Amortization — — (18,479 ) — (269,940 ) (22,543 ) (310,962 ) General and administrative expenses (157,726 ) (1,248,313 ) (1,172,476 ) (343,741 ) (41,647 ) (3,734,792 ) (6,698,695 ) Total operating expenses (173,672 ) (1,342,676 ) (1,390,821 ) (399,642 ) (329,374 ) (3,907,884 ) (7,544,069 ) Loss from operations (174,173 ) (603,332 ) (750,089 ) (414,401 ) (371,590 ) (3,907,884 ) (6,221,469 ) Other income (expense) Impairment of intangible assets — — (135,000 ) — — — (135,000 ) Gain on disposal of plant and equipment 206 — — — — — 206 Interest income 10 358 1,773 3 — 7,970 10,114 Interest expense — — — — (661 ) (40,263 ) (40,924 ) Waiver of loan payable — — — — 43,792 — 43,792 Written-off of plant and equipment — — — — — (8,480 ) (8,480 ) Other income 3,705 2,009 1,357 3,447 1,748 232,741 245,007 Total other income 3,921 2,367 (131,870 ) 3,450 44,879 191,968 114,715 Loss before income taxes (170,252 ) (600,965 ) (881,959 ) (410,951 ) (326,711 ) (3,715,916 ) (6,106,754 ) Nine Months ended September 30, 2023 Online Digital Online e-Commerce Telecommunication Corporate Total Revenue from external customers Sales – online ordering 95,262 — — 361,710 — — 456,972 Sales – digital marketing — 4,283,923 95,506 — — — 4,579,429 Sales – online ticketing and reservation — — 1,433,133 — — — 1,433,133 Sales – data — — — — 23,648 — 23,648 Software sales — — 4,951 — — 745 5,696 Total revenue 95,262 4,283,923 1,533,590 361,710 23,648 745 6,498,878 Cost of sales: Cost of online ordering (102,677 ) — — (334,119 ) — — (436,796 ) Cost of digital marketing — (3,727,264 ) (794 ) — — — (3,728,058 ) Cost of online platform — — (282,406 ) — — — (282,406 ) Cost of data — — — — (40,409 ) — (40,409 ) Software cost — — (21,019 ) (162,309 ) — (1,921 ) (185,249 ) Total cost of revenue (102,677 ) (3,727,264 ) (304,219 ) (496,428 ) (40,409 ) (1,921 ) (4,672,918 ) Gross income (loss) (7,415 ) 756,659 1,229,371 (134,718 ) (16,761 ) (1,176 ) 1,825,960 Operating Expenses Sales and marketing expenses (1,782 ) (21,712 ) (207,899 ) (70,244 ) (10,977 ) (153,638 ) (466,252 ) Software development costs — — — — — (41,777 ) (41,777 ) Depreciation (25,834 ) (11,814 ) (65,921 ) (31,119 ) — (49,402 ) (184,090 ) Amortization — — (19,359 ) — (89,757 ) (809,994 ) (919,110 ) General and administrative expenses (580,999 ) (1,065,006 ) (1,428,504 ) (602,717 ) (76,169 ) (9,469,886 ) (13,223,281 ) Total operating expenses (608,615 ) (1,098,532 ) (1,721,683 ) (704,080 ) (176,903 ) (10,521,697 ) (14,834,510 ) Loss from operations (616,030 ) (341,873 ) (492,312 ) (838,798 ) (193,664 ) (10,525,873 ) (14,834,510 ) Other income (expense) JV income 7,660 — — — — — 7,660 Gain on early lease termination — 1,064 — — — — 1,064 Interest income 8 205 2,027 1,002 — 130,565 133,807 Interest expense (27 ) — 14 — (914 ) — (930 ) Waiver of loan payable 214,959 — — — — (11,021 ) 203,938 Written-off of plant and equipment (7,676 ) — — — — — (7,676 ) Other income 5,342 456 (92,552 ) 1,983 12,400 127,983 55,612 Total other income (expense) 220,266 1,725 (90,511 ) 2,985 11,483 247,527 393,475 Loss before income taxes (395,764 ) (340,148 ) (582,823 ) (835,813 ) (182,181 ) (10,278,346 ) (12,615,075 ) Three Months ended September 30, 2024 Online Digital Online e-Commerce Telecommunication Corporate Total Revenue from external customers Sales – online ordering — — — 4,931 — — 4,931 Sales – digital marketing — 1,461,480 — — — — 1,461,480 Sales – online ticketing and reservation — — 208,873 — — — 208,873 Sales – data — — — — 106 — 106 Software sales — — 504 — — — 504 Total revenue — 1,461,480 209,377 4,931 106 — 1,675,894 Cost of sales: Cost of online ordering 1 — — (6,651 ) — — (6,650 ) Cost of digital marketing — (1,298,566 ) — — — — (1,298,566 ) Cost of online platform — — — — — — — Cost of data — — — — 2,995 — 2,995 Software cost — — (4,279 ) (3,748 ) — — (8,027 ) Total cost of revenue 1 (1,298,566 ) (4,279 ) (10,399 ) 2,995 — (1,310,248 ) Gross income (loss) 1 162,914 205,098 (5,468 ) 3,101 — 365,646 Operating Expenses Sales and marketing expenses — (2,053 ) (37,071 ) (580 ) (125 ) (434 ) (40,263 ) Software development costs — — — — — (13,635 ) (13,635 ) Depreciation (5,296 ) (6,287 ) (21,590 ) (11,684 ) — (16,010 ) (60,867 ) Amortization — — (6,160 ) — (91,248 ) (7,620 ) (105,028 ) General and administrative expenses (15,298 ) (379,481 ) (177,439 ) (106,883 ) (1,813 ) (639,553 ) (1,320,467 ) Total operating expenses (20,594 ) (387,821 ) (242,260 ) (119,147 ) (93,186 ) (677,252 ) (1,540,260 ) Loss from operations (20,593 ) (224,907 ) (37,162 ) (124,615 ) (90,085 ) (677,252 ) (1,174,614 ) Other income (expense) Impairment of intangible assets — — — — — (135,000 ) (135,000 ) Gain on disposal of plant and equipment — — — — — — — Interest income 1 39 418 — — 3,527 3,985 Interest expense — — — — (203 ) (40,263 ) (40,466 ) Waiver of loan payable — — — — 382 — 382 Written-off of plant and equipment — — — — — (60 ) (60 ) Other income (66 ) 658 149 122 1,521 14,619 17,003 Total other income (65 ) 697 567 122 1,700 (157,177 ) (154,156 ) Loss before income taxes (20,658 ) (224,210 ) (36,595 ) (124,493 ) (88,385 ) (834,429 ) (1,328,770 ) Three Months ended September 30, 2023 Online Digital Online e-Commerce Telecommunication Corporate Total Revenue from external customers Sales – online ordering 6,415 — — 80,786 — — 87,201 Sales – digital marketing — 1,689,189 95,506 — — — 1,784,695 Sales – online ticketing and reservation — — 390,384 — — — 390,384 Sales – data — — — — 23,648 — 23,648 Software sales — — 3,809 — — — 3,809 Total revenue 6,415 1,689,189 489,699 80,786 23,648 — 2,269,066 Cost of sales: Cost of online ordering (3,317 ) — — (73,744 ) — — (77,061 ) Cost of digital marketing — (1,456,419 ) (794 ) — — — (1,457,213 ) Cost of online platform — — (110,862 ) — — — (110,862 ) Cost of data — — — — (7,055 ) — (7,055 ) Software cost — — (12,386 ) (41,925 ) — — (54,311 ) Total cost of revenue (3,317 ) (1,456,419 ) (124,042 ) (115,669 ) (7,055 ) — (1,806,502 ) Gross income (loss) 3,098 232,770 365,657 (34,883 ) (16,761 ) — 577,159 Operating Expenses Sales and marketing expenses — (535 ) (59,341 ) (14,822 ) (10,925 ) (151,251 ) (236,874 ) Software development costs — — — — — (12,649 ) (12,649 ) Depreciation (16,607 ) (5,544 ) (9,230 ) (11,685 ) — (5,493 ) (48,559 ) Amortization — — (19,359 ) — (89,757 ) (2,473 ) (111,589 ) General and administrative expenses (391,702 ) (433,089 ) (421,954 ) (172,888 ) (2,968 ) (2,872,797 ) (4,495,398 ) Total operating expenses (408,309 ) (439,168 ) (509,884 ) (199,395 ) (103,650 ) (3,044,663 ) (4,705,069 ) Loss from operations (405,211 ) (206,398 ) (144,227 ) (234,278 ) (107,728 ) (3,044,663 ) (4,142,505 ) Other income (expense) JV income 816 — — — — — 816 Gain on early lease termination — — — — — — — Interest income 3 82 681 219 — 33,628 34,613 Interest expense — — 9 — (287 ) — (278 ) Waiver of loan payable 188,738 — — — — — 188,738 Written-off of plant and equipment (5,093 ) — — — — — (5,093 ) Other income 2,068 391 (93,948 ) 911 (41 ) 97,028 6,409 Total other income (expense) 186,532 473 (93,258 ) 1,130 (328 ) 130,656 225,025 Loss before income taxes (218,679 ) (205,925 ) (237,485 ) (233,148 ) (108,056 ) (2,914,007 ) (3,917,300 ) September 30, 2024 Online Digital Online e-Commerce Telecommunication Corporate Total Intangible assets, net — 1,659,000 3,354,098 — 529,565 111,450 5,654,113 Identifiable assets 108,529 3,086,889 4,997,590 255,132 22,350 2,859,778 11,330,268 December 31, 2023 Online Digital Online e-Commerce Telecommunication Corporate Total Intangible assets, net — 1,659,000 3,372,445 — 911,706 138,577 6,081,728 Identifiable assets 167,360 2,495,897 3,188,452 361,421 46,625 4,021,691 10,281,446 The below sales are based on the countries in which the customer is located. Summarized financial information concerning our geographic segments is shown in the following tables: Schedule of geographic segments Nine Months Ended 2024 2023 Indonesia $ 697,337 $ 1,017,377 Vietnam 557,402 1,121,286 Philippines 197,500 144,899 Singapore 140,216 619,463 United States 2,679,269 2,947,566 Thailand 961,356 645,528 Malaysia 403 2,759 $ 5,233,483 $ 6,498,878 Three Months Ended 2024 2023 Indonesia $ 167,725 $ 484,400 Vietnam 70,831 497,910 Philippines 94,899 58,740 Singapore 55,497 168,109 United States 809,789 920,495 Thailand 477,141 139,396 Malaysia 12 16 $ 1,675,894 $ 2,269,066

Deposit, Prepayments and Other

Deposit, Prepayments and Other Receivables	9 Months Ended
	Sep. 30, 2024
Deposit, Prepayments and Other Receivables [Abstract]
DEPOSIT, PREPAYMENTS AND OTHER RECEIVABLES	NOTE — 6 DEPOSIT, PREPAYMENTS AND OTHER RECEIVABLES September 30, December 31, (Unaudited) Deposits $ 522,314 $ 772,427 Prepayments 594,406 838,721 Value added tax 139,101 118,167 Interest receivable 3,495 11,552 Other receivables 2,548,442 466,907 Total $ 3,807,758 $ 2,207,774

Inventories

Inventories	9 Months Ended
	Sep. 30, 2024
Inventories [Abstract]
INVENTORIES	NOTE — 7 INVENTORIES September 30, December 31, (Unaudited) Finished goods $ 294,487 $ 431,483 Less: Reserve for excess and obsolete inventory — — Total Inventories $ 294,487 $ 431,483 All finished goods inventories were related to e-commerce business and was held by the third party logistic. The cost of revenue incurred amounted to $ 33,281 and $436,796 during the nine months ended September 30, 2024 and 2023, respectively. The inventories amounted to $ and $431,483 as of September 30, 2024 and December 31, 2023, respectively.

Intangible Assets

Intangible Assets	9 Months Ended
	Sep. 30, 2024
Intangible Assets [Abstract]
INTANGIBLE ASSETS	NOTE — 8 INTANGIBLE ASSETS As of September 30, 2024 and December 31, 2023, intangible assets consisted of the following: Useful life September 30, December 31, At cost: Software platform 2.5 years $ 8,000,000 $ 8,000,000 Apps development 3 years 998,905 966,535 Computer software 3 years 758,488 744,914 Software system 3 years — — Intellectual technology 3 years — — Identifiable intangible asset Indefinite 5,100,654 5,100,654 Other intangible assets 3 – 5 years — — 14,858,047 14,812,103 Less: impairment loss recognized (135,000 ) — Less: accumulated depreciation (9,068,934 ) (8,730,375 ) $ 5,654,113 $ 6,081,728 November 1, 2018, the Company entered into a software development agreement with CVO Advisors Pte Ltd (CVO) 2018 to design and build an App and Web-based platform for the total consideration of $8,000,000. CVO who is a third party vendor in the business of designing, developing, operating computer software applications including mobile and web application for social media, big data, point of sales, loyalty rewards, food delivery and technology platforms in Asia. The CVO developer performed and accepted technical work, of software development phase, which was materially completed by December 23, 2018. The Company obtained a third party license (Wallet Factory International Ltd) for their technology build up by CVO. The delivered platform was further developed by the Company’s in-house technology team (based in Noida that Sopa is currently using for the loyalty platform. The platform can be downloaded from Apple store or Googleplay store (i.e. SoPa App) and the Company’s web version is on www.sopa.asia. The platform was completed developed on September 30, 2020 and has estimated life of 2.5 years. The platform started to be amortized from October 1, 2020. Further, the Company entered into a subscription agreement with CVO to issue 8,000 shares of preferred stock for the software development, equal to the aggregate of $8,000,000 or at the stated value of $1,000 per share. Pursuant to the subscription agreement entered into with CVO, the Company issued 8,000 shares of Series A convertible preferred stock for the purchase of software development at the stated value of $1,000 per share, totaling $8,000,000. CVO performed and accepted the technical work such as designing, developing, operating computer software applications including mobile and web application for social media, big data, point of sales, loyalty rewards, food delivery and technology platforms. The holder of this series A provided their consent to waive the warrant provision available with them and accordingly the preferred series A accounted in 2018. Also, the owner of CVO entered into a call option agreement with the CEO of the Company to sale all the shares of CVO for the sum of $10 per share, as of date, these options were exercised by the CEO of the Company, but the equity holders of CVO Advisors Pte. Ltd. have not honored the exercise of the call. The parties are currently in litigation (refer Note 20). As a result of this option exercise, there were no accounting effect on the Company’s financial statement during the three and nine months ended September 30, 2024 and 2023. Amortization of intangible assets was $0 and $800,000 for the three and nine months ended September 30, 2024 and 2023, respectively. Apps development costs for the development stage of mobile apps development with blockchain feature used by the subsidiaries under Telecommunications Reseller segment business amounted to $998,905 (2023: $966,535) and pertains to capitalization of the Information Technology consultancy and services incurred in the development process. Computer software including business and operating software and license acquired from third parties. Software system is the existing apps development cost and potential software value estimated base on acquisition exercise of Mangan business unit under New Retail Experience Incorporated, through the finalization of Purchase Price Allocation. This has been written off during the year ended December 31, 2023. Intellectual technology is the identified technology value concluded from acquisition of Pushkart business unit under New Retail Experience Incorporated, through the finalization of Purchase Price Allocation. This has been written off during the year ended December 31, 2023. Identifiable intangible assets are the potential intangible assets as stakeholder values estimated based on acquisition exercise of TMG group, Nusatrip group and VLeisure, through the finalization of Purchase Price Allocation. Impairment loss on intangible assets on VLeisure was $135,000 and $0 for the three and nine months ended September 30, 2024 and 2023, respectively.

Plant and Equipment

Plant and Equipment	9 Months Ended
	Sep. 30, 2024
Plant and Equipment [Abstract]
PLANT AND EQUIPMENT	NOTE — 9 PLANT AND EQUIPMENT Plant and equipment consisted of the following: September 30, December 31, At cost: Computer $ 533,452 $ 526,495 Office equipment 57,593 56,098 Furniture and fixtures 10,453 10,531 Renovation 613,791 614,143 1,215,289 1,207,267 Less: accumulated depreciation (713,083 ) (520,609 ) Less: exchange difference — — 502,206 686,658 Depreciation expense for the three months ended September 30, 2024 and 2023 were $60,867 and $48,559, respectively. Depreciation expense for the nine months ended September 30, 2024 and 2023 were $182,344 and $184,090, respectively.

Amounts Due to Related Parties

Amounts Due to Related Parties	9 Months Ended
	Sep. 30, 2024
Amounts Due to Related Parties [Abstract]
AMOUNTS DUE TO RELATED PARTIES	NOTE — 10 AMOUNTS DUE TO RELATED PARTIES Amounts due to related parties consisted of the following: September 30, December 31, Amounts due to related parties (a) $ 2,388 $ 9,900 (a) The amounts represented temporary advances to the Company related parties (two officers), which were unsecured, interest-free and had no fixed terms of repayments. The Company’s due to related parties balance was $2,388 and $9,900 as of September 30, 2024 and December 31, 2023, respectively.

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	9 Months Ended
	Sep. 30, 2024
Accounts Payable and Accrued Liabilities [Abstract]
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	NOTE — 11 ACCOUNTS PAYABLE AND ACCRUED LIABILITIES Accounts payable consisted of the following: September 30, December 31, Accounts payable- $ 2,944,355 $ 1,690,651 Accrued liabilities and other payables (a) 10,746,831 6,866,169 Total Accounts payable $ 13,691,186 $ 8,556,820 (a) Accrued liabilities and other payables consisted of the following: September 30, December 31, Accrued payroll $ 198,117 $ 137,096 Accrued VAT expenses 166,803 40,855 Accrued taxes 1,854,622 1,990,994 Accrued litigation expense (b) 2,116,847 1,298,495 Customer deposit 2,889,893 402,339 Customer refund 151,864 922,784 Other payables 636,260 897,566 Other accrual (c) 2,732,425 1,176,040 Total Accrued liabilities $ 10,746,831 $ 6,866,169 (b) The accrued litigation expense has been covered by a secured bond paid and issued during the financial period ended September 30, 2024. (c) The September 30, 2024 and December 31, 2023 balance includes long term pension provision and other operation accruals.

Leases

Leases	9 Months Ended
	Sep. 30, 2024
Leases [Abstract]
LEASES	NOTE — 12 LEASES We adopted ASU No. 2016-02, - Leases Operating leases are included in the right-of-use lease assets, other current liabilities and long-term lease liabilities on the Consolidated Balance Sheet. Right-of-use assets and lease liabilities are recognized at each lease’s commencement date based on the present values of its lease payments over its respective lease term. When a borrowing rate is not explicitly available for a lease, our incremental borrowing rate is used based on information available at the lease’s commencement date to determine the present value of its lease payments. Operating lease payments are recognized on a straight-line basis over the lease term. We had no financing leases as of September 30, 2024 and December 31, 2023. The Company used a weighted average incremental borrowing rate of 5.67% to determine the present value of the lease payments. The weighted average remaining life of the lease was 2.46 years. During the three and nine months ended September 30, 2024, no new lease arrangements was entered, and accounted as per ASC Topic 842. The Company excluded short-term leases (those with lease terms of less than one year at inception) from the measurement of lease liabilities or right-of-use assets. The following tables summarize the lease expense, as follows: Nine months ended 2024 2023 Operating lease expense (per ASC 842) $ 319,559 $ 422,785 Short-term lease expense (other than ASC 842) 60,247 93,651 Total lease expense $ 379,806 $ 516,436 As of September 30, 2024, right-of-use assets were $917,836 and lease liabilities were $920,488. As of December 31, 2023, right-of-use assets were $1,407,956 and lease liabilities were $1,411,226. Components of Lease Expense We recognize lease expense on a straight-line basis over the term of our operating leases, as reported within “general and administrative” expense on the accompanying consolidated statement of operations. Future Contractual Lease Payments as of September 30, 2024 The below table summarizes our (i) minimum lease payments over the next five years, (ii) lease arrangement implied interest, and (iii) present value of future lease payments for the next three years ending September 30: Years ended September 30, Operating 2025 $ 471,609 2026 274,538 2027 232,257 2028 8,742 Total 987,146 Less: interest (66,658 ) Present value of lease liabilities $ 920,488 Less: non-current portion (489,375 ) Present value of lease liabilities – current liability $ 431,113

Loans

Loans	9 Months Ended
	Sep. 30, 2024
Loans [Abstract]
LOANS	NOTE — 13 LOANS September 30, December 31, Loan – A (i) 16,050 21,313 Loan – B (ii) 405,564 — $ 421,614 $ 21,313 i) On August 17, 2021, the newly acquired subsidiary, Gorilla Networks Pte. Ltd., received a loan from a bank of SGD 50,000, approximately $35,937 for a term of 60 months until August 31, 2026. The effective interest rate is 4.75%. For the three months ended September 30, 2024 and 2023, the Company recognized the interest expense of $203 and $307, respectively. For the nine months ended September 30, 2024 and 2023, the Company recognized the interest expense of $661 and $632, respectively. ii) On July 15, 2024, the Company received a loan from a third party of SGD 520,000, approximately $405,564 for a term of four months and two weeks until November 30, 2024. The effective interest rate is 5% per month. For the three months ended September 30, 2024 and 2023, the Company recognized the interest expense of $40,263 and $0, respectively. For the nine months ended September 30, 2024 and 2023, the Company recognized the interest expense of $40,263 and $0, respectively.

Shareholders_ Deficit

Shareholders’ Deficit	9 Months Ended
	Sep. 30, 2024
Shareholders’ Deficit [Abstract]
SHAREHOLDERS’ DEFICIT	NOTE — 14 SHAREHOLDERS’ DEFICIT Authorized stock The Company is authorized to issue two classes of stock. The total number of shares of stock which the Company is authorized to issue is 11,333,333 shares of capital stock, consisting of 6,333,333 shares of common stock, $0.0001 par value per share, and 5,000,000 shares of preferred stock, $0.0001 par value per share. On May 1, 2024, the Company effected a 1-for-15 reverse stock split of the issued and outstanding shares of the Company’s common stock. All share and per share information in these financial statements and its footnotes have been retroactively adjusted for the periods presented. The holders of the Company’s common stock are entitled to the following rights: Voting Rights Dividend Right Liquidation Right Other Matters Common stock outstanding As of September 30, 2024 and December 31, 2023, the Company had a total of 3,645,689 and 2,217,491 shares of its common stock issued and outstanding, respectively. On February 10, 2021, the Company effected a 750 for 1 stock split of the issued and outstanding shares of the Company’s common stock. The number of authorized shares and par value remain unchanged. All share and per share information in this financial statements and footnotes have been retroactively adjusted for the periods presented, unless otherwise indicated, to give effect to the forward stock split. On September 21, 2021, the Company effected a 1 for 2.5 stock split of the issued and outstanding shares of the Company’s common stock. The number of authorized shares and par value remain unchanged. All share and per share information in this financial statements and footnotes have been retroactively adjusted for the periods presented, unless otherwise indicated, to give effect to the reverse stock split. On November 8, 2021, the Company entered into an underwriting agreement with Maxim Group LLC, related to the offering of 192,593 shares of the Company’s common stock (the “Firm Shares”), at a public offering price of $135.00 per share. Under the terms of the Underwriting Agreement, the Company granted the Underwriters an option, exercisable for 45 days, to purchase an additional 236,111 shares of common stock (the “Option Shares”) to cover over-allotments. The Company’s common stock was listed on the Nasdaq Capital Market on November 9, 2021 and began trading on such date. The closing (the IPO Closing.) of the offering and sale of the Firm Shares and the sale of 236,111 Option Shares occurred on November 12, 2021. Aggregate gross proceeds from the closing related to the Firm Shares and the Option Shares was $26,000,001 and $2,124,999, respectively. The Company incurred expenses of $2,677,846 in connection with the IPO. Upon the closing of the IPO, all outstanding shares of preferred stock series A, B, B-1, C and C-1 were automatically converted into 59,259 shares, 50,960 shares, 3,200 shares, 31,040 shares and 279,680 shares of the Company’s common stock for the value of $8,000,000, $3,412,503, $466,720, $8,353,373 and $5,536,832, respectively. On May 1, 2024, the Company effected a 1-for-15 reverse stock split of the issued and outstanding shares of the Company’s common stock. The number of authorized shares has changed to 6,333,333 shares and par value remain unchanged. All share and per share information in these financial statements and its footnotes have been retroactively adjusted for the years presented, unless otherwise indicated, to give effect to the reverse stock split. The forward stock split and reverse stock split described above had no effect on the stated value of the preferred stock, and the number of designated shares and outstanding shares of each series of preferred stock was unchanged in accordance with the respective certificate of designations. The number of authorized shares of preferred stock remained unchanged. During the nine months ended September 30, 2024 and 2023, the Company issued 133,333 and 13,072 shares of common stock to consultants in exchange for consulting services value at $330,000 and $460,000, respectively. During the three months ended September 30, 2024 and 2023, the Company did not issue any shares of common stock to consultants in exchange for consulting services. During the nine months ended September 30, 2024 and 2023 During the three months ended September 30, 2024 and 2023 During the nine months ended September 30, 2024 and 2023 During the three months ended September 30, 2024 and 2023, no shares were issued for private placement. During the nine months ended September 30, 2024 and 2023 During the three months ended September 30, 2024 and 2023, no shares were issued for settlement of acquisition of subsidiary. During the nine months ended September 30, 2024 and 2023, the Company issued 0 and 52,229 shares of common stock for staff exercised options, at $23.70 per share, total amounting to $0 and $1,226,793, respectively. During the three months ended September 30, 2024 and 2023, the Company did not issue any shares of common stock for staff exercised options. Warrants In August 2019, the Company issued 1,400 warrants to purchase 1,400 shares of its common stock to one employee as compensation for his services to the Company, at a fair value of $17,500. Each warrant is convertible into one share of common stock at an exercise price of $0.0015 per share. The warrants will expire on the second (2nd) anniversary of the initial date of issuance. As at December 31, 2019, none of the warrants have been exercised. 1,400 shares were fully exercised during the year ended December 31, 2020. In December 2020, the Company issued a certain number of warrants pursuant to the Series C-1 Subscription Agreement. Each redeemable warrant allows the holder to purchase one C-1 preferred stock at a price of $6,300 per share. The warrants shall be exercisable on or before December 31, 2020, 2021 and 2022. During the year ended December 31, 2022, the Company issued 126 warrants. In December 2020, a total of 56 warrants were exercised in exchange for 56 Series C-1 preferred stocks. (refer note 17 for details). Below is a summary of the Company’s issued and outstanding warrants as of September 30, 2024 and December 31, 2023: In December 2020, a total of 838 warrants were exercised in exchange for 838 Series C-1 preferred stocks. (refer note 17 for details). Below is a summary of the Company’s issued and outstanding warrants as of September 30, 2024 and December 31, 2023: Warrants Weighted Weighted Outstanding as of December 31, 2020 (a) 137 $ 6,300.00 0.60 Issued (b) 142 $ 6,300.00 0.50 Issued (a) 9,630 $ 148.50 5.00 Exercised (21 ) $ 6,300.00 — Expired — — — Outstanding as of December 31, 2021 9,888 $ 308.55 4.88 Issued (c) 248,586 $ 49.20 4.11 Exercised (5,307 ) $ 49.20 0.50 Expired (238 ) $ 6,300.00 — Outstanding as of December 31, 2022 252,929 $ 53.55 4.03 Outstanding as of December 31, 2023 252,929 $ 53.55 3.02 Outstanding as of September 30, 2024 252,929 $ 53.55 2.77 There is no intrinsic value for the warrants as of September 30, 2024 and December 31, 2023. (a) Common stock will be issued upon exercise of the 9,630 warrants having intrinsic value of $0 and $73,667 as of December 31, 2022 and 2021, respectively. (b) Series C-1 Preferred Stock will be issued upon the exercise of the warrants. The Series C-1 Preferred Stock was automatically converted into 0 and 77,200 shares of common stock with the intrinsic value of $0 and $10,433,580 as of December 31, 2022 and 2021, respectively. (c) Common stock will be issued upon warrants exercise of the 243,299 warrants having no intrinsic value as of December 31, 2022. On April 19, 2021, the Company extended the expiry date of the Warrant issued to the Series C-1 Preferred Stockholder by nine months from September 30, 2021 to December 31, 2021. Further, on November 16, 2021, the Company extended the expiry date of the Warrant issued to the Series C-1 Preferred Stockholder by six months from December 31, 2021 to June 30, 2022. The Company considered this warrant as permanent equity per ASC Topic 815-40-35-2, the warrants would not be marked to market at each financial reporting date. However, where there is a subsequent change in assumptions related warrants (in the instant case, an extension of the expiration date of the warrants), the difference between the amount originally recorded and the newly calculated amount, based upon the changed assumptions, is determined and the difference between the before and after valuation is recorded as an expense, with the corresponding credit to additional paid-in capital. No additional warrants modification expense were recorded as of September 30, 2024 and December 31, 2023, respectively. The Company determined the fair value using the Black-Scholes option pricing model with the following assumptions. Schedule of Stock options assumptions Before After Dividend rate 0 % 0 % Risk-free rate 0.06 % 0.12 % Weighted average expected life (years) 9 months 18 months Expected volatility 25 % 25 % Exercise price $ 1.4 $ 1.4 The Company considered 25% volatility as from inception through the date of the Company common stocks. Ex-director’s Stock option On December 8, 2021, the Board of Directors approved a grant to Dennis Nguyen of a 10-year stock option to purchase 129,685 shares of common stock at an exercise price of $97.35 per share that are vested and are exercisable at any time. Schedule of Stock Option Share Weighted Weighted Outstanding as of December 31, 2022 — — — Granted 129,684 $ 97.35 10 Exercised — — — Expired — — — Outstanding as of December 31, 2023 129,684 $ 97.35 10 Granted — — — Exercised — — — Expired — — — Outstanding as of September 30, 2024 129,684 $ 97.35 9.25 The total fair value of options vested during the nine months ended September 30, 2024 and 2023 was $0. The Company determined the fair value using the Black-Scholes option pricing model with the following assumptions for the nine months ended September 30, 2024 and 2023: December 8, Dividend rate 0 % Risk-free rate 1.52 % Weighted average expected life (years) 10 years Expected volatility 130 % Share price $ 6.49 Ex-director’s stock awards Stock Weighted Weighted Unvested as of December 31, 2022 21,732 $ 114.75 0.92 years Issued — — — Vested (21,732 ) 114.75 — Cancelled — — — Unvested as of December 31, 2023 — $ — — Issued — — — Vested — — — Cancelled — — — Unvested as of September 30, 2024 — $ — — The Company issued 54,330 shares of its common stock on September 1, 2021 (“start date”) of which 43,464 shares shall be subject to vesting. The shares shall vest in accordance with the following vesting schedule: 10,866 vesting shares will vest every six-months for a two-year period from the start date, with the first vesting date being March 1, 2022. For the nine months ended September 30, 2024 and 2023, the Company recognized the amortization of stock compensation expense of $0 and $645,750, respectively. For the three months ended September 30, 2024 and 2023, the Company recognized the amortization of stock compensation expense of $0 and $149,625, respectively.

Preferred Stocks and Warrants

Preferred Stocks and Warrants	9 Months Ended
	Sep. 30, 2024
Preferred Stocks and Warrants [Abstract]
PREFERRED STOCKS AND WARRANTS	NOTE — 15 PREFERRED STOCKS AND WARRANTS As of September 30, 2024 and December 31, 2023, the Company’s preferred stocks have been designated as follow: No. of Stated Series A Convertible Preferred Stock 10,000 $ 1,000 Series B Convertible Preferred Stock 10,000 $ 1,336 Series B-1 Convertible Preferred Stock 15,000 $ 2,917 Series C Convertible Preferred Stock 15,000 $ 5,763 Series C-1 Convertible Preferred Stock 30,000 $ 420 Series X Super Voting Preferred Stock 153,500 $ 0.0001 All of the Series A, B, B-1, C, and C-1 Preferred Shares were issued at a value of respective stated value per share. These all Series of Preferred Shares contain a conversion option, are convert into a fixed number of common shares or redeemable with the cash repayment at the liquidation, so as a result of this liquidation preference, under U.S GAAP, the Company has classified all these Series of Preferred Shares within mezzanine equity in the consolidated balance sheet. Series X Super Voting Preferred Stock was issued a par value per share. This Series of Preferred Shares does not contain a conversion option, so as a result of this liquidation preference, under U.S GAAP, the Company has classified the Series of Preferred Shares within permanent equity in the consolidated balance sheet. Voting Rights: (a) increase or decrease the par value of the shares of the Series A Preferred Stock, alter or change the powers, preferences or rights of the shares of Series A Preferred Stock or create, alter or change the powers, preferences or rights of any other capital stock of the Company if after such alteration or change such capital stock would be senior to or pari passu with Series A Preferred Stock; and (a) adversely affect the shares of Series A Preferred Stock, including in connection with a merger, recapitalization, reorganization or otherwise. (2) The affirmative vote of at least a majority of the holders of the shares of the Series A Preferred Stock shall be necessary to: (a) enter into a transaction or series of related transactions deemed to be a liquidation, dissolution or winding up of the Corporation, or voluntarily liquidate or dissolve; (b) authorize a merger, acquisition or sale of substantially all of the assets of the Company or any of its subsidiaries (other than a merger exclusively to effect a change of domicile of the Company to another state of the United States); (c) increase or decrease (other than decreases resulting from conversion of the Series A Preferred Stock) the authorized number of shares of the Company’s preferred stock or any series thereof, the number of shares of the Company’s common stock or any series thereof or the number of shares of any other class or series of capital stock of the Company; and (d) any repurchase or redemption of capital stock of the Company except any repurchase or redemption at cost upon the termination of services of a service provider to the Company or the exercise by the Company of contractual rights of first refusal as applied to such capital stock. Dividend Rights Conversion Rights Conversion Rights Liquidation Rights: Other Matters Series A Preferred Shares No Series A Preferred Stocks were issued during the three and nine months ended September 30, 2024 and 2023. Upon the IPO Closing, all outstanding shares of Series A Preferred Stocks were automatically converted into 888,889 shares of the Company’s common stock valued at $8,000,000, equal to approximately $9 per share. As of September 30, 2024 and December 31, 2023, there were no Series B Preferred Stocks No Series B Preferred Stocks were issued during the three and nine months ended September 30, 2024 and 2023. Upon the IPO Closing, all outstanding shares of Series B Preferred Stock were automatically converted into 764,400 shares of the Company’s common stock valued at $3,412,503, equal to approximately $4.46 per share. As of September 30, 2024 and December 31, 2023, there were no Series B-1 Preferred Shares No Series B-1 Preferred Stocks issued during the three and nine months ended September 30, 2024 and 2023. Upon the IPO Closing, all outstanding shares of Series B-1 Preferred Stocks were automatically converted into 48,000 shares of the Company’s common stock valued at $466,720, equal to approximately $9.72 per share. As of September 30, 2024 and December 31, 2023, no Series C Preferred Shares No Series C Preferred Stocks were issued during the three and nine months ended September 30, 2024 and 2023. Upon the IPO Closing, all outstanding shares of Series C Preferred Stocks were automatically converted into 465,600 shares of the Company’s common stock valued at $8,353,373, equal to approximately $17.9 per share. As of September 30, 2024 and December 31, 2023, there were no shares of Series C Preferred Stocks issued and outstanding, respectively. Series C-1 Preferred Shares No Series C-1 Preferred Stocks were issued during the three and nine months ended , 2024 and 2023. The Company accounts for warrants issued in accordance with the guidance on “Accounting for Certain Financial Instruments with Characteristics of Both Liabilities and Equity” in Topic 480. These warrants did not meet the criteria to be classified as a liability award and therefore were treated as an equity award and classified the Series C-1 Preferred Stocks within mezzanine equity in the consolidated balance sheet. Upon the IPO Closing, all outstanding shares of Series C-1 Preferred Stocks were automatically converted into 4,195,200 shares of the Company’s common stock valued at $5,536,832, equal to approximately $1.21 per share. As of September 30, 2024 and December 31, 2023, there were no shares of Series C-1 Preferred Stocks issued and outstanding, respectively. Series X Super Voting Preferred Shares During the three and nine months ended , 2024 and 2023, and In August 2021, the Company created a new series of preferred stock titled “Series X Super Voting Preferred Stock”, at par value, consisting of 3,500 shares. The Series X Super Voting Preferred Stock carries certain rights and privileges including but not limited to the right to 10,000 votes per share) to vote on all matters that may come before the stockholders of the Corporation, voting together with the common stock as a single class on all matters to be voted or consented upon by the stockholders but is not entitled to any dividends, liquidation preference or conversion or redemption rights. The Series X Super Voting Preferred Stock is accounted for as an equity classification. As of September 30, 2024 and December 31, 2023, there were 153,500 and 3,500 shares of Series X Super Voting Preferred Stocks issued and outstanding, respectively.

Treasury Stock

Treasury Stock	9 Months Ended
	Sep. 30, 2024
Treasury Stock [Abstract]
TREASURY STOCK	NOTE — 16 TREASURY STOCK On January 25, 2023, the Board of Directors (“Board”) authorized a $2,000,000 share repurchase program. The following table presents information with respect to repurchases of common stock during the nine months ended and September 30, 2024 and 2023: Nine months ended 2024 2023 Aggregate common stock repurchased 51,902 611,605 Weighted average price paid per share $ 1.0583 $ 1.0473 Total amount paid $ 54,928 $ 640,525 As of September 30, 2024 and December 31, 2023, we had up to $0 and $1,214,475 of the share repurchase program available, respectively. Under the share repurchase program, repurchases can be made from time to time using a variety of methods, which may include open market purchases, privately negotiated transactions or otherwise, all in accordance with the rules of the SEC and other applicable legal requirements. The timing and amount of any shares of our common stock that are repurchased under the share repurchase program will be determined by our management based on market conditions and other factors. The share repurchase program does not obligate us to acquire any particular amount of common stock, and may be modified, suspended or discontinued at any time or from time to time at our discretion.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2024
Income Taxes [Abstract]
INCOME TAXES	NOTE — 17 INCOME TAXES For the nine months ended September 30, 2024 and 2023, the local (“Nevada”) and foreign components of loss before income taxes were comprised of the following: Nine Months ended 2024 2023 Tax jurisdiction from: - Local $ 2,369,812 $ 7,699,267 - Foreign 3,736,942 4,915,808 Loss before income taxes $ 6,106,754 $ 12,615,075 The provision for income taxes consisted of the following: Nine months ended 2024 2023 Current: - United States $ 23,647 $ — - Vietnam 4,050 — - India 1,864 1,809 - Indonesia — 605 - Thailand 27,241 — Income tax expense $ 56,802 $ 2,414 The effective tax rate in the years presented is the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rate. The Company operates in various countries: Singapore and Vietnam that are subject to taxes in the jurisdictions in which they operate, as follows: United States The Company is registered in the Nevada and is subject to the tax laws of United States. As of September 30, 2024, the operation in the United States incurred $35,533,501 of cumulative net operating losses which can be carried forward to offset future taxable income. The net operating loss carryforwards has no expiration. The Company has provided for a full valuation allowance against the deferred tax assets of $7,462,035 on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future. Singapore The Company’s subsidiary is registered in the Republic of Singapore and is subject to the tax laws of Singapore. As of September 30, 2024, the operation in the Singapore incurred $12,205,828 of cumulative net operating losses which can be carried forward to offset future taxable income. The net operating loss carryforwards has no expiration. The Company has provided for a full valuation allowance against the deferred tax assets of $2,074,991 on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future. Vietnam The Company’s subsidiary operating in Vietnam is subject to the Vietnam Income Tax at a standard income tax rate of 20% during its tax year. As of September 30 , 2024, the operation in the Vietnam incurred $5,706,694 of cumulative net operating losses which can be carried forward to offset future taxable income. The net operating loss carryforwards begin to expire in 2026, if unutilized. The Company has provided for a full valuation allowance against the deferred tax assets of $1,141,339 on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future. India The Company’s subsidiary operating in India is subject to the India Income Tax at a standard income tax rate of 25% during its tax year. As of September 30, 2024, the operation in the India incurred $7,550 of net operating gain. The Company has provided for a full tax effect allowance against the current and deferred tax expenses of $1,888. Indonesia The Company’s subsidiary is registered in Indonesia and is subject to the tax laws of Indonesia. As of September 30, 2024, the Company’s subsidiary operations in Indonesia incurred $941,157 of cumulative net operating losses which can be carried forward to offset future taxable income. The net operating loss carryforwards have no expiration. The Company has provided for a full valuation allowance against the deferred tax assets of $207,055 on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future. Philippines The Company’s subsidiary is registered in the Philippines and is subject to the tax laws of the Philippines. As of September 30, 2024, the Company’s subsidiary operations in Philippines incurred $1,191,795 of cumulative net operating losses which can be carried forward to offset future taxable income. The net operating loss carryforwards have no expiration. The Company has provided for a full valuation allowance against the deferred tax assets of $297,949 on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future. Thailand The Company’s subsidiary is registered in Thailand and is subject to the tax laws of Thailand. As of September 30, 2024, the Company’s subsidiary operations in Thailand incurred $529,466 of cumulative net operating losses which can be carried forward to offset future taxable income. The net operating loss carryforwards have no expiration. The Company has provided for a full valuation allowance against the deferred tax assets of $105,893 on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future. Malaysia The Company’s subsidiary is registered in Malaysia and is subject to the tax laws of Malaysia. As of September 30, 2024, the operation in the Maylaysia incurred $3,243 of net operating gain. The Company has provided for a full tax effect allowance against the current and deferred tax expenses of $778. Deferred tax assets and liabilities are recognized for future tax consequences between the carrying amounts of assets and liabilities and their respective tax basis using enacted tax rates in effect for the tax year in which the differences are expected to reverse. Significant deferred tax assets and liabilities of the Company as of September 30, 2024 and December 31, 2023 consist of the following: Schedule of Deferred Tax Assets and Liabilities September 30, December 31, Deferred tax assets: Software intangibles (U.S) $ 150,465 $ 150,465 Deferred Stock Compensation (U.S.) 5,864,670 5,864,670 Net operating loss carryforwards - United States 7,462,035 7,119,197 - Singapore 2,074,991 1,714,014 - Vietnam 1,141,339 976,328 - India — — - Philippines 297,949 245,617 - Indonesia 207,055 63,013 - Thailand 105,893 118,848 - Malaysia — — 17,304,397 16,252,152 Less: valuation allowance (17,240,281 ) (16,102,294 ) Deferred tax assets, net $ 64,116 $ 149,858 The Internal Revenue Code includes a provision, referred to as Global Intangible Low-Taxed Income (“GILTI”), which provides for a 10.5% tax on certain income of controlled foreign corporations. We have elected to account for GILTI as a period cost if and when occurred, rather than recognizing deferred taxes for basis differences expected to reverse. The Company is subject to taxation in the U.S. and various foreign jurisdictions. U.S. federal income tax returns for 2018 and after remaining open to examination. We and our subsidiaries are also subject to income tax in multiple foreign jurisdictions. Generally, foreign income tax returns after 2017 remain open to examination. No income tax returns are currently under examination. As of September 30, 2024 and December 31, 2023, the Company does not have any unrecognized tax benefits, and continues to monitor its current and prior tax positions for any changes. The Company recognizes penalties and interest related to unrecognized tax benefits as income tax expense. For the three and nine months ended September 30, 2024 and 2023, there were no

Pension Costs

Pension Costs	9 Months Ended
	Sep. 30, 2024
Pension Costs [Abstract]
PENSION COSTS	NOTE — 17 PENSION COSTS The Company is required to make contribution to their employees under a government-mandated defined contribution pension scheme for its eligible full-times employees in all countries operating in the Company. The Company is required to contribute a specified percentage of the participants’ relevant income based on their ages and wages level. During the three months ended September 30, 2024 and 2023, $62,865 and $25,424 contributions were made accordingly. During the nine months ended September 30, 2024 and 2023, $190,251 and $228,112 contributions were made accordingly.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE — 18 RELATED PARTY TRANSACTIONS From time to time, a shareholder and director of the Company advanced funds to the Company for working capital purposes. Those advances are unsecured, non-interest bearing and due on demand. The Company paid to the director and key management personnel, the total salaries of $187,500 and $242,500 during the three months ended September 30, 2024 and 2023, respectively. The Company paid to the director and key management personnel, the total salaries of $562,500 and $727,500 during the nine months ended September 30, 2024 and 2023, respectively. The Company issued 0 and 19,559 shares of Common stock, at the price of $0 and $149,625 for the stock based compensation to a key management personnel during the three months ended September 30, 2024 and 2023, respectively. The Company issued 0 and 432,361 shares of Common stock, at the price of $0 and $677,036 for the stock based compensation to a key management personnel during the nine months ended September 30, 2024 and 2023, respectively. The Company subsidiary paid their one officer, total professional fee of $0 and $2,205 during the three months ended September 30, 2024 and 2023, respectively. The Company subsidiary paid their one officer, total professional fee of $4,486 and $7,470 during the nine months ended September 30, 2024 and 2023, respectively. The Company paid and accrued to its shareholders, total professional fee of $250,000 and $200,000 during the nine months ended September 30, 2024 and 2023, respectively. Including in the above the Company issued 0 shares of $0 and 196,078 shares of $200,000 during the nine months ended September 30, 2024 and 2023, respectively. Apart from the transactions and balances detailed elsewhere in these accompanying consolidated unaudited condensed financial statements, the Company has no other significant or material related party transactions during the periods presented.

Concentrations of Risk

Concentrations of Risk	9 Months Ended
	Sep. 30, 2024
Concentrations of Risk [Abstract]
CONCENTRATIONS OF RISK	NOTE —19 CONCENTRATIONS OF RISK The Company is exposed to the following concentrations of risk: (a) Major customers For the three and nine months ended September 30, 2024 and 2023, respectively, the customers who accounted for 10% or more of the Company’s revenues and its outstanding receivable balances at period-end dates, are presented as follows: Three months ended September 30, Customer Revenues Percentage Accounts Customer A $ 809,933 48.33 % $ 277,436 Nine months ended September 30, Customer Revenues Percentage Accounts Customer A $ 2,679,269 51.19 % $ 277,436 Three months ended September 30, Customer Revenues Percentage Accounts Customer A $ 920,495 41 % $ 295,056 Nine months ended September 30, Customer Revenues Percentage Accounts Customer A $ 2,947,566 45 % $ 295,056 (b) Major vendors For the three and nine months ended September 30, 2024 and 2023, respectively , the vendors who accounts for 10% or more of the Company’s cost of revenue and its outstanding payable balance as at period-end date, are presented as follows: Three months ended September 30, Vendor Purchases Percentage Accounts Vendor A $ 281,220 19.61 % $ 108,947 Nine months ended September 30, Vendor Purchases Percentage Accounts Vendor A $ 802,420 20.52 % $ 108,947 Three months ended September 30, Vendor Purchases Percentage Accounts Vendor A $ 250,286 15 % $ — Nine months ended September 30, Vendor Purchases Percentage Accounts Vendor A $ 733,301 16 % $ — (c) Credit risk Financial instruments that are potentially subject to credit risk consist principally of trade receivables. The Company believes the concentration of credit risk in its trade receivables is substantially mitigated by its ongoing credit evaluation process and relatively short collection terms. The Company does not generally require collateral from customers. The Company evaluates the need for an allowance for doubtful accounts based upon factors affecting the credit risk of specific customers, historical trends and other information. (d) Exchange rate risk The reporting currency of the Company is US$, to date the majority of the revenues and costs are denominated in VND, SGD, PHP, INR, IDR, MYR and THB and a significant portion of the assets and liabilities are denominated in VND, SGD, INR, IDR, MYR and THB. As a result, the Company is exposed to foreign exchange risk as its revenues and results of operations may be affected by fluctuations in the exchange rate between US$ and VND, SGD, PHP, INR, IDR, MYR and THB. If VND, SGD, PHP, INR, IDR, MYR and THB depreciate against US$, the value of VND, SGD, PHP, INR IDR, MYR and THB revenues and assets as expressed in US$ financial statements will decline. The Company does not hold any derivative or other financial instruments that expose to substantial market risk. (e) Economic and political risks The Company’s operations are conducted in the Republic of Vietnam. Accordingly, the Company’s business, financial condition and results of operations may be influenced by the political, economic and legal environment in the Vietnam, and by the general state of the Vietnam economy. The Company’s operations in the Vietnam and India are subject to special considerations and significant risks not typically associated with companies in North America and Western Europe. These include risks associated with, among others, the political, economic and legal environment and foreign currency exchange. The Company’s results may be adversely affected by changes in the political and social conditions in Vietnam and India, and by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion, remittances abroad, and rates and methods of taxation.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE — 20 COMMITMENTS AND CONTINGENCIES As of September 30, 2024, the Company had no material commitments or contingencies. Litigation The Company is currently litigating three cases pending in the Supreme Court for the State of New York, New York County. Two cases are employment actions filed by former employees who seek compensation alleged to be due pursuant to agreements with the Company. Both of the employees are represented by the same counsel and filed their cases in the Supreme Court of the State of New York, County of New York, in December 2019. In one of those actions, brought by Rahul Narain, a former employee claims entitlement to compensation and a bonus totaling $566,000 and 130-195 shares of Company common stock, together with costs. For the 130 shares he contends were not delivered, he alleges damages of approximately $750,000. The Company responded to the complaint and also asserted counterclaims in the proceeding for $1,500,000 to $4,000,000 plus punitive damages, together with interest and costs, arising from, inter alia, the former employee’s breach of contract, unfair competition, misappropriation of trade secrets and breach of fiduciary duty. The former employee has responded to the Company’s counterclaims and discovery has been conducted. The discovery phase is now over. The Company filed a motion for partial summary judgment to dismiss Rahul Narain’s claims for damages associated with the 130-195 shares of the Company’s common stock. Rahul Narain has filed a motion for partial summary judgment on his claims for compensation and for damages he alleges associated with his contention that the Company did not deliver the shares of common stock under a warrant. In that motion he seeks the monetary value of that stock, which he contends is $749,190 plus interest, and also seeks partial summary judgment for his claim seeking $566,000 in compensation, specifically to the motion, he seeks $60,000. His motion also seeks to dismiss the Company’s counterclaims. Rahul Narain has also filed a motion in limine to preclude the Company’s expert witness as to damages for some of the Company’s counterclaims. The Court denied the Company’s motion for summary judgment and granted Mr. Narain’s motion for summary judgment on his claims on the warrant and for a portion of his salary, giving him a recovery of $749,190 plus interest as of September 4, 2019 and for his salary of $10,000 per month for the months of September, October, and November of 2023 plus interest, and denied the remainder of his motion, including those portions seeking to dismiss the Company’s counterclaims and to preclude the Company’s expert witness. The Company has filed a Notice of Appeal of this decision and has also filed a motion to reargue the decision. Following the grant of partial summary judgment, a judgment was entered in the office of the Clerk of the Supreme Court in the amount of $1,082,078.91. Subsequently, Mr. Narain served a restraining notice on the Company and has made a motion to appoint a receiver to sell Thoughtful Media Group Inc. and NusaTrip Inc. and disburse proceeds to Mr. Narain sufficient to satisfy the judgment, granting the receiver the right to retain counsel and bankers and to pay them from the proceeds of such sale, or in the alternative, directing the Company to pay Mr. Narain from the sale of any of its assets to satisfy the judgment and enjoining the company from diverting those funds to anyone else until the judgment is satisfied. The Company bonded the judgment and therefore the Court denied the motion without prejudice. In that same Order, the Court denied the Company’s motion to reargue Mr. Narain’s motion for partial summary judgment. Finally, the parties recently attempted to mediate their claims before the Appellate Division, First Department, however such efforts did not result in a settlement. The Company intends to continue to defend Mr. Narain’s claims vigorously. In the other employment action, brought by Thomas O’Connor, a former employee, and CVO Advisors Pte. Ltd., involves claims of entitlement to salary payments and expense reimbursement in the amount of $122,042.60, plus liquidated damages, together with costs. This former employee also made claims based on a failure to deliver between 1,721 and 2,536 shares of the Company’s common stock. For the 1,721 shares of stock which he contends were not delivered, he alleges damages of $9,918,000. In addition, this action also includes claims by a plaintiff-entity alleging entitlement to $8 million in shares of the Company’s Series A Preferred stock. The Company responded to the complaint and also asserted counterclaims against the former employee in the proceeding for $1,500,000 to $2,000,000 plus punitive damages, together with costs, arising from, inter alia, the former employee’s breach of contract, breach of fiduciary duty, tortious interference and fraud. The former employee has responded to the Company’s counterclaims and this action is still in the discovery phase of litigation. Thomas O’Connor has filed a motion to strike the Company’s answer and counterclaims or in the alternative precluding Society Pass from offering evidence or for a Conditional Order for production. Thomas O’Connor has also filed a motion for partial summary judgment on his cause of action regarding the 1,721 shares of stock that were allegedly not delivered and is seeking the cash value of those shares. The Court granted that motion in part, deciding that Mr. O’Connor validly exercised 1,148 shares under the subject warrant. The Court denied that portion of the motion as it relates to the value of those shares. Mr. O’Connor has not retained an expert to testify as to their value. The Company has retained an expert who has determined the value of the shares to be significantly less than alleged and issued a report of his opinions. CVO has filed a motion for summary judgment on its claim for the $8,000,000 worth of Series A Preferred Stock, seeking the alleged cash value of those shares. The Company has opposed that motion, and the motion was denied. In addition, the Company has appealed the grant of the motion on liability and Mr. O’Connor has appealed the denial of the motion on the damages portion. The Company filed a Notice of Appeal with respect to same. In addition, Mr. O’Connor had filed a motion to restrain and enjoin the company from transferring or otherwise disposing any of its assets, including but not limited to extraordinary cash or equity/option payouts to its directors and officers and from transferring or otherwise disposing any of its operating assets, including but not limited to Thoughtful Media Group Inc., NusaTrip Inc., and any other of the Company’s majority owned corporate subsidiaries. The motion was denied, but granted in part to the extent that the Company must promptly inform Mr. O’Connor of any agreement(s) to sell its subsidiaries. The Court also scheduled a valuation hearing for the shares granted in Mr. O’Connor’s motion for summary judgment which will take place on May 29 and 30 of 2024. Mr. O’Connor has made a motion in limine to preclude the Company’s expert from testifying at such valuation hearing, which has been denied. The third case was brought by the Company against former employees Mr. Narain and Mr. O’Connor, in addition to two companies they started, operating under the name Growth Hero. The Company commenced this action on May 18, 2023. The Company alleges, inter alia, that Narain, O’Connor, and Growth Hero misappropriated the Company’s intellectual property and alleges other related torts pertaining to the business conducted by Growth Hero. The Company brought claims sounding in breach of contract, breach of the implied covenant of good faith and fair dealing, misappropriation of trade secrets, unfair competition, breach of fiduciary duties, violation of the Stored Communication Act, and for a permanent injunction. The Company seeks damages in an amount to be determined at trial. The Company has filed a motion to extend the time to service of process on Mr. O’Connor and the corporate entities and for leave to serve them via email, and has also initiated a Hague Convention application for international service upon them. The motion was granted to the extent that the Company’s time to serve Mr. O’Connor has been extended, without prejudice to renew. Rahul Narain has been served with process and has made a motion to dismiss the claims against him. The Company has submitted an opposition to this motion. The motion was granted due to the Court’s opinion that the claims set forth against Mr. Narain in this case were the same as the counterclaims asserted against Mr. Narain in his lawsuit against the Company. The Company disputes each claim in the above referenced matters and intends to defend the pending actions noted above. The ultimate outcome of any damages that may become payable if its defence is unsuccessful in whole or in part is not probable nor estimable at this time. While the Company feels confident in its defence of these pending matters, there can be no assurance that it will prevail and that any damages that may be awarded will not be material to the results of operations or financial condition of the Company. The Company does not believe any of the foregoing actions will have, individually or in the aggregate, a material adverse effect on its business, financial condition or operating results.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE — 21 SUBSEQUENT EVENTS In accordance with ASC Topic 855, “ Subsequent Events

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ (1,377,885)	$ (3,861,929)	$ (6,156,153)	$ (12,472,114)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
	Sep. 30, 2024
Summary of Significant Accounting Policies [Abstract]
Basis of presentation	● Basis of presentation The Company has prepared the accompanying unaudited condensed financial statements pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) for interim financial reporting. These financial statements are unaudited and, in our opinion, include all adjustments consisting of normal recurring adjustments and accruals necessary for a fair presentation of our condensed balance sheets, statements of operations and other comprehensive loss, statements of stockholders’ deficit and cash flows for the periods presented. Operating results for the periods presented are not necessarily indicative of the results that may be expected for any subsequent quarter or for the full year ending December 31, 2024 due to various factors. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) have been omitted in accordance with the rules and regulations of the SEC. These condensed consolidated financial statements should be read in conjunction with the 2023 audited financial statements and accompanying notes filed with the SEC.
Emerging Growth Company	● Emerging Growth Company We are an “emerging growth company” under the JOBS Act. For as long as we are an “emerging growth company,” we are not required to: (i) comply with any new or revised financial accounting standards that have different effective dates for public and private companies until those standards would otherwise apply to private companies, (ii) provide an auditor’s attestation report on management’s assessment of the effectiveness of internal control over financial reporting pursuant to Section 404 of the Sarbanes-Oxley Act, (iii) comply with any new requirements adopted by the Public Company Accounting Oversight Board (“PCAOB”) or a supplement to the auditor’s report in which the auditor would be required to provide additional information about the audit and the financial statements of the issuer or (iv) comply with any new audit rules adopted by the PCAOB after April 5, 2012, unless the SEC determines otherwise. However, we have elected to “opt out” of the extended transition period discussed in (i) and will therefore comply with new or revised accounting standards on the applicable dates on which the adoption of such standards are required for non-emerging growth companies. Section 107 of the JOBS Act provides that our decision to opt out of such extended transition period for compliance with new or revised accounting standards is irrevocable.
Use of estimates and assumptions	● Use of estimates and assumptions In preparing these consolidated financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheet and revenues and expenses during the years reported. Actual results may differ from these estimates. If actual results significantly differ from the Company’s estimates, the Company’s financial condition and results of operations could be materially impacted. Significant estimates in the period include the allowance for doubtful accounts on accounts receivable, the incremental borrowing rate used to calculate right of use assets and lease liabilities, valuation and useful lives of intangible assets, impairment of long-lived assets, valuation of common stock and stock warrants, stock option valuations, imputed interest on amounts due to related parties, inventory valuation, revenue recognition, the allocation of purchase consideration in business combinations, and deferred tax assets and the related valuation allowance.
Basis of consolidation	● Basis of consolidation The consolidated financial statements include the financial statements of the Company and its subsidiaries. All significant inter-company balances and transactions have been eliminated upon consolidation.
Business combination	● Business combination The Company follows Accounting Standards Codification (“ASC”) ASC Topic 805, Business Combinations (“ASC 805”) and ASC Topic 810, Consolidation (“ASC 810”). ASC Topic 805 requires most identifiable assets, liabilities, non-controlling interests, and goodwill acquired in a business combination to be recorded at “fair value.” The statement applies to all business combinations. Under ASC 805, all business combinations are accounted for by applying the acquisition method. Accounting for the resulting goodwill requires significant management estimates and judgment. Management performs periodic reviews of the carrying value of goodwill to determine whether events and circumstances indicate that an impairment in value may have occurred. A variety of factors could cause the carrying value of goodwill to become impaired. A write-down of the carrying value of goodwill could result in a non-cash charge, which could have an adverse effect on the Company’s results of operations.
Noncontrolling interest	● Noncontrolling interest The Company accounts for non-controlling interests in accordance with ASC Topic 810, which requires the Company to present non-controlling interests as a separate component of total shareholders’ equity on the consolidated balance sheets and the consolidated net loss attributable to its non-controlling interest be clearly identified and presented on the face of the consolidated statements of operations and comprehensive loss.
Segment reporting	● Segment reporting ASC Topic 280, Segment Reporting
Cash and cash equivalents	● Cash and cash equivalents Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments. As of September 30, 2024 and December 31, 2023, the cash and cash equivalents excluded restricted cash amounted to $4,220,371 and $3,628,670, respectively. The Company currently has bank deposits with financial institutions in the U.S. which exceed FDIC insurance limits. FDIC insurance provides protection for bank deposits up to $250,000, so there were uninsured balance of $0 and $83,152 as of September 30, 2024 and December 31, 2023, respectively. In addition, the Company has uninsured bank deposits of $3,989,977 and $3,262,161 with a financial institution outside the U.S as of September 30, 2024 and December 31, 2023, respectively. All uninsured bank deposits are held at high quality credit institutions.
Restricted cash	● Restricted cash Restricted cash refers to cash that is held by the Company for specific reasons and is, therefore, not available for immediate ordinary business use. The restricted cash represented fixed deposit maintained in bank accounts that are pledged. As of September 30, 2024 and December 31, 2023, the restricted cash amounted to $54,100 and $95,312, respectively.
Accounts receivable	● Accounts receivable Accounts receivables are recorded at the amounts that are invoiced to customers, do not bear interest, and are due within contractual payment terms, generally 30 to 90-days from completion of service or the delivery of a product. Credit is extended based on an evaluation of a customer’s financial condition, the customer’s creditworthiness and their payment history. Accounts receivable outstanding longer than the contractual payment terms are considered past due. Past due balances over 90 days and over a specified amount are reviewed individually for collectability. Quarterly, the Company specifically evaluates individual customer’s financial condition, credit history, and the current economic conditions to monitor the progress of the collection of accounts receivables. The Company records bad debt expense and records an allowance for doubtful accounts for any estimated losses resulting from the inability of its customers to make required payments. For receivables that are past due or not being paid according to payment terms, appropriate actions are taken to pursue all means of collection, including seeking legal resolution in a court of law. Account balances are charged off against the allowance for doubtful accounts after all means of collection have been exhausted and the potential for recovery is considered remote. Currently, the Company does not have any off-balance-sheet credit exposure related to its customers, and as of both September 30, 2024 and December 31, 2023, there was no
Inventories	● Inventories Inventories are stated at the lower of cost or net realizable value, cost being determined on a first-in-first-out method. Costs include hardware equipment and peripheral costs which are purchased from the Company’s suppliers as merchandized goods. The Company provides inventory allowances based on excess and obsolete inventories determined principally by customer demand. No allowance for obsolete inventories was recorded by the Company during the three and nine months ended September 30, 2024 and 2023. The inventories amounted to $294,487 and $431,483 at September 30, 2024 and December 31, 2023, respectively.
Prepaid expenses	● Prepaid expenses Prepaid expenses represent payments made in advance for products or services to be received in the future and are amortized to expense on a ratable basis over the future period to be benefitted by that expense. The benefits associated with the products or services are considered current assets if they are expected to be used during the next twelve months and are considered non-current assets if they are expected to be used over a period greater than one year.
Plant and equipment	● Plant and equipment Plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated on the straight-line basis over the following expected useful lives from the date on which they become fully operational and after taking into account their estimated residual values: Expected Computer equipment 3 years Office equipment 5 years Renovation 5 years Expenditures for repairs and maintenance are expensed as incurred. When assets have been retired or sold, the cost and related accumulated depreciation are removed from the accounts and any resulting gain or loss is recognized in the results of operations.
Impairment of long-lived assets	● Impairment of long-lived assets In accordance with the provisions of ASC Topic 360, “ Impairment or Disposal of Long-Lived Assets
Revenue recognition	● Revenue recognition The Company adopted Accounting Standards Update (“ASU”) 2014-09, Revenue from Contracts with Customers (Topic 606) (“ASU 2014-09”). Under ASU 2014-09, the Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements: ● Identify the contract with a customer; ● Identify the performance obligations in the contract; ● Determine the transaction price; ● Allocate the transaction price to performance obligations in the contract; and ● Recognize revenue as the performance obligation is satisfied. The Company generates its revenues from a diversified a mix of e-commerce activities that correspond to our six business segments (business to consumer or “B2C”), lifestyle (B2C), grocery and food delivery (B2C), telecommunication reseller (B2C), online ticketing and reservations (B2C) and the services providing to merchants for their business growth (business to business or “B2B”), merchant POS (B2B), digital marketing (B2B) and online ticketing and reservations (B2B). The Company’s performance obligations include providing connectivity between merchants and consumers, generally through an online ordering platform. The platform allows merchants to create an account, display a menu and track their sale reports on the merchant facing application. The platform also allows the consumers to create an account and order from merchants on the consumer facing application. The platform allows a delivery company to accept an online delivery request and deliver or ship an order from a merchant to customer. Lifestyle The Company has developed an online lifestyle platform (the “Lifestyle Platform”) under its own brand name of “Leflair” to enable consumers to purchase high-end brands in many categories. Using the Company’s smart search engine, consumers search or review their favorite brands among hundreds of choices in various categories, including Apparel, Bags & Shoes, Accessories, Health & Beauty, Home & Lifestyle, International, Women, Men and Kids & Babies categories. The Lifestyle Platform also allows customers to order from hundreds of vendor choices with personalized promotions based on their individual purchase history and location. The platform has also partnered with a Vietnam-based delivery company, Amilo, to offer seamless delivery of product from merchant to consumer’s home or office at the touch of a button. Consumers can place orders for delivery or can collect their purchases at the Company’s logistics center. Grocery and Food Delivery Other online platforms include online platforms in Vietnam, under the brand name of “Handycart”, and Philippines, under the brand names of “Pushkart” and “Mangan”, to enable the consumers to purchase meals from restaurants and food from local grocery and food merchants and deliver to them in their area. This business segment has been progressively ceasing yet the Company has maintained ongoing involvement in specific operational activities during the three and nine months period ended September 30, 2024. Telecommunications The Company operates a Singapore-based online telecommunication reseller platform under brand name of “Gorilla” to enable the consumers to subscribe local mobile data and overseas internet data in different subscription package. Established in Singapore in 2019, Gorilla utilizes blockchain and Web3 technology to operate a MVNO for its users in South East Asia (SEA). With network coverage to over 150 countries, Gorilla offers a full suite of mobile communication services such as local calls, international roaming, data, and SMS texting. More importantly, Gorilla enables its customers to convert unused mobile data into digital assets or Gorilla GO Tokens through its innovative proprietary blockchain-based SwitchBack feature. Gorilla GO Tokens in turn can be redeemed for eVouchers, to offset future bills, or be redeemed for other value-added services. Please visit https://gorilla.global/ for more information. During the three and nine months ended September 30, 2024, the Company ceased its local mobile data service operation due to business restructuring to refocus on overseas internet data services. Digital Marketing The acquisition of a digital media platform, TMG, amplifies the reach and engagement of the Company’s e-commerce ecosystem and retail partners. Originally founded in 2010, TMG today creates and distributes digital advertising campaigns across its multi-channel network in both SEA and the US. With its intimate knowledge of local markets, digital marketing technology tools and social commerce business focus, advertisers leverage TMG’s wide influencer network throughout SEA to market and sell advertising inventory exclusively with specific placement and effect. As a result, Thoughtful Media’s content creator partners earn a larger share of advertising revenues from international consumer brands. Thoughtful Media’s data-rich multi-channel network has uploaded over 675,000 videos with over 80 billion video views. The current network of 263 YouTube channels has onboarded over 85 million subscribers with an average monthly viewership of over 600 million views. Travel The Company purchased the NusaTrip Group, a leading Jakarta-based Online Travel Agency (“OTA”) in Indonesia and across SEA. The NusaTrip acquisition extended the Company’s business reach into SEA regional travel industry and marked the Company’s first foray into Indonesia. Established in 2013 as the first Indonesian OTA accredited by the International Air Transport Association, NusaTrip pioneered offering a comprehensive range of airlines and hotels to Indonesian corporate and retail customers. With its first mover advantage, NusaTrip has onboarded over 1.2 million registered users, over 500 airlines and over 200,000 hotels around the world as well as connected with over 80 million unique visitors. During the year, NusaTrip Group also acquired two Vietnam based companies having branding name of “VLeisure” and “VIT” selling air ticket, hotel reservation and providing hotel management software to local market. The Company’s e-Commerce business 1) When a customer places an order on either the Leflair website or app, a sales orders report will be generated in the system. The Company will either fulfill this order from its inventory or purchase the item from the manufacturer or distributor. Once the Company has the item in its distribution center, it will contract with a logistics partner delivered to the end customer. The sale is recognized when the delivery is completed by the logistics partner to the end customer. Sale of products are offered with a limited right of return ranging from 3 to 30 days, from the date of purchase and not subject to any product warranty. The Company is considered the principal in this e-commerce transaction and reports revenue on a gross basis as the Company establishes the price of the product, has responsibility for fulfillment of the order and retains the risk of collection. During the three months ended September 30, 2024 and 2023, the Company generated revenue of $4,931 and $87,201 respectively, in the Lifestyle sector. During the nine months ended September 30, 2024 and 2023, the Company generated revenue of $29,360 and $456,972 respectively, in the Lifestyle sector. The Company’s Merchant POS Software sales consist of: 1) Subscription fees consist of the fees that the Company charge merchants to obtain access to the Merchant Marketing Program. 2) The Company provides optional add-on software services which includes Analytics and Chat box capabilities at a fixed fee per month. 3) The Company collects commissions when they sell third party hardware and equipment (cashier stations, waiter tablets and printers) to merchants. During the three months ended September 30, 2024 and 2023, the Company generated revenue of $0 and $3,809, respectively, from software fees. During the nine months ended September 30, 2024 and 2023, the Company generated revenue of $0 and $5,696 respectively, from software fees. Hardware sales — the Company generally is involved with the sale of on-premise appliances and end-point devices. The single performance obligation is to transfer the hardware product (which is to be installed with its licensed software integral to the functionality of the hardware product). The entire transaction price is allocated to the hardware product and is generally recognized as revenue at the time of delivery because the customer obtains control of the product at that point in time. It is concluded that control generally transfers at that point in time because the customer has title to the hardware, physical possession, and a present obligation to pay for the hardware. Payments for hardware contracts are generally due 30 to 90 days after shipment of the hardware product. The Company records revenues from the sales of third-party products on a “gross” basis pursuant to ASC Topic 606 when the Company controls the specified good before it is transferred to the end customer and have the risks and rewards as principal in the transaction, such as responsibility for fulfilment, retaining the risk for collection, and establishing the price of the products. If these indicators have not been met, or if indicators of net revenue reporting specified in ASC Topic 606 are present in the arrangement, revenue is recognized net of related direct costs since in these instances we act as an agent. Software subscription fee — The Company’s performance obligation includes providing customer access to our software, generally through a monthly subscription, where the Company typically satisfies its performance obligations prior to the submission of invoices to the customer for such services. The Company’s software sale arrangements grant customers the right to access and use the software products which are to be installed with the relevant hardware for connectivity at the outset of an arrangement, and the customer is entitled to both technical support and software upgrades and enhancements during the term of the agreement. The term of the subscription period is generally 12 months, with automatic one-year renewal. The subscription license service is billed monthly, quarterly or annually. Sales are generally recorded in the month the service is provided. For clients who are billed on an annual basis, deferred revenue is recorded and amortized over the life of the contract. Payments are generally due 30 to 90 days after delivery of the software licenses. The Company records its revenues, net of value added taxes (“VAT”), which is levied at the rate of 10% on the invoiced value of sales. Grocery and food delivery Customers place order for groceries and take-out food through our online platforms of “Pushkart”, “Mangan” and “Handcart” respectively. When the grocery or food merchant receives and order, our platform will assign a third-party delivery service to pick up and deliver the grocery and/or food order to the customer. Revenue is recognized when the grocery and/or food is delivered, at which time the customer pays for the grocery and /or food order with cash, at Net of merchant cost. During the three months ended September 30, 2024 and 2023, the Company generated revenue of $0 and $54,762, respectively, from this stream. During the nine months ended September 30, 2024 and 2023, the Company generated revenue of $0 and $88,847, respectively, from this stream. As a telecommunication reseller e provide local mobile data and overseas internet data plans under the brand name of “Gorilla,” which is a group of company we acquired in May 2022. Our telecommunication revenues are recorded for ASC Topic 606 purposes as follows: Local mobile plan - customers choose and subscribe to a monthly local mobile plan through our “Gorilla” online platform. The Company will proceed to register the sim card (effectively, the mobile telephone number activation card) and arrange delivery of that Sim card to the customer. Following Sim card activation, the system will capture the monthly data usage of each customer, calculated in accordance with the package data capacity and monthly subscription rate, which amounts are aggregated and recorded as revenue. Unused data will be converted to Rewards Points and carried forward to next month for potential subsequent data usage. As a result of the rewards points, the company also recognize revenue from Rewards Point redemption for subscription fees offset, voucher redemption, extra data purchases, that the customer chooses to use via our online platform. Overseas internet data plan – a customer will place order for their desired overseas internet data plan through either the “Gorilla” online platform or third-party partner platforms. Subscription revenue is recognized when the Sim card is delivered and activated. During the three months ended September 30, 2024 and 2023, the Company generated revenue of $106 and $2,977, respectively, from telecommunications. During the nine months ended September 30, 2024 and 2023, the Company generated revenue of $4,849 and $23,648, respectively, from telecommunications. Digital marketing revenues are recognized when the Company has negotiated the terms of the transaction, which includes determining either the overall price, or price for each performance obligation in the form of a service or a product, the service or product has been delivered to the customer, no obligation is outstanding regarding that service or product, and the Company is reasonably assured that funds have been or will be collected from the customer. A summary of each of the Company’s revenue streams under ASC 606 is as follows: Marketing services from customers Revenue is recognized at the time the related performance obligation is satisfied by transferring a promised service to a customer. The Company derives its revenue from the provision of digital marketing services to customers. The Company offers customers with a comprehensive suite of digital marketing services to enhance their social media presence and reach their target audiences, particularly Gen Z and Millennials, to achieve marketing goals. The customers can leverage the Company’s experience in building content and fanbases with creators, their creators’ creativity, engagement, and trust among creators’ loyal fanbases to increase their brand awareness and sell products. The Company offers customized digital marketing solution, including (i) advising on content strategy and budget and recommending specific creators; (ii) communicating with and managing selected creators; (iii) producing and engaging relevant content with creators to promote key messages for customers; (iv) uploading branded content on creators’ social media channels; (v) amplifying the reach of creators’ and customers’ content through precise media planning and buying via boosting marketing services on social media platforms, such as Google; and (vi) providing optimization services through data analysis and reporting. The Company’s customers’ payment terms generally range from 30-60 days of fulfilling its performance obligations and recognizing revenue. Campaign-based marketing services revenue is recognized as a distinct single performance obligation when the Company transfers services to customers, which occurs over time. The performance obligation may be a promise to place branded content on certain social media platforms and is satisfied upon delivery of such related services to customers. The duration of the service period is short, usually over 1-3 months. Such revenue is recognized at over time, for the amount the Company is entitled to receive, as and when the marketing services are provided and completed. Marketing services from social media platforms (“platform revenue”) The Company also derives its advertising revenue generated from its channel pages and posts on social media platforms, such as YouTube by monetizing its contents. The payments are usually received within 30 days upon completion of performance obligation for platform revenue services. The Company recognizes revenue as performance obligations are satisfied as the creation of contents are published on the social media platforms, which occurs at a point in time. The advertisements are delivered primarily based on impressions of contents on social media platforms, hence the Company provided the advertising services by an on-going basis during the publication period and the outcome of the services can be received and consumed by the social media platform simultaneously. The Company records its revenues, net of value added taxes (“VAT”), which is levied at the rate of 10% on the invoiced value of sales. During the three months ended September 30, 2024 and 2023, the Company generated revenue of $1,461,480 and $1,784,695, respectively, from this stream. During the nine months ended September 30, 2024 and 2023, the Company generated revenue of $4,542,073 and $4,579,429, respectively, from this stream. Online ticketing and reservation provide information, prices, availability, booking services for domestic and international air ticket, hotels, car, train, and hotel technology as follows: The Company’s revenues are substantially reported on a net basis as the travel supplier is primarily responsible for providing the underlying travel services and the Company does not control the service provided by the travel supplier to the traveler. Revenue from air ticketing services, air ticket commission, hotel reservation and ancillary services including insurance commissions and refund margin are substantially recognized at a point of time when the performance obligations that are satisfied. These revenues cover B2B and B2C sales channel segments. The Company has a software subscription revenue generated from hotel in Vietnam, and online advertising revenue, reported in gross basis, providing a hotel booking management platform for hotel management purposes, and brand advertisement purpose. these revenues are recognized ratably over the time or upon relevant performance obligations being fulfilled. Ticketing services The Company receives spread margin from B2B and B2C customers and commissions from travel suppliers for ticketing reservations through the Company’s transaction and service platform under various services agreements. Spread margin and commissions from ticketing reservations rendered are recognized when tickets are issued as this is when the Company’s performance obligation is satisfied. The Company is not entitled to a spread margin and commission fee for the tickets canceled by the end users. Losses incurred from cancelations are immaterial due to a historical low cancelation rate and minimal administrative costs incurred in processing cancelations. The Company presents revenues from such transactions on a net basis in the statements of income as the Company, generally, does not control the service provided by the travel supplier to the traveler and does not assume inventory risk for canceled ticketing reservations. 100 % of the Company’s ticketing services revenues were recognized on a net basis, as an agent, during the three and nine months ended September 30, 2024 and 2023. Hotel reservation services The Company receives spread margin from B2B and B2C customers and commissions from travel suppliers for hotel room reservations through the Company’s transaction and service platform. Commissions from hotel reservation services rendered are recognized when the reservation becomes non-cancelable (when the cancelation period provided by the reservation expires) which is the point at which the Company has fulfilled its performance obligation (successfully booking a reservation, which includes certain post-booking services during the cancelation period). Contracts with certain travel suppliers contain incentive commissions typically subject to achieving specific performance targets. The incentive commissions are considered as variable consideration and are estimated and recognized to the extent that the Company is entitled to such incentive commissions. The Company generally receives incentive commissions from monthly arrangements with hotels based on the number of hotel room reservations where end users have completed their stay. The Company presents revenues from such transactions on a net basis in the statements of income and comprehensive income as the Company, generally, does not control the service provided by the travel supplier to the traveler and does not assume inventory risk for canceled hotel reservations. Hotel technology platform software services The Company receives subscription fee from travel suppliers for hotel room reservation and marketing system through the Company’s reservation and marketing platform. Subscription fee from hotel technology platform software services rendered are recognized ratably over the fixed term of the agreement as services are provided throughout the contract period, where the performance obligations being fulfilled through the usage of our hotel technology platform software services. The Company presents revenues from such transactions on a gross basis in the statements of income and comprehensive income as the Company, generally, control the service provided by the travel supplier to the traveler. Ancillary services Ancillary revenues comprise primarily of the insurance commission and refund margin. Insurance commission revenue received from B2B and B2C customers for selling of travel insurance through the Company’s transaction and service platform. Commission from travel insurance is recognized when the order is confirmed and paid which is the point at which the Company fulfilled its performance obligation. Refund margin revenue received from B2B and B2C customers for the spread arise from reservations cancellation fee between customers and travel suppliers. This is recognized upon the confirmation of refund amount by both customers and travel suppliers which is the point at which the Company fulfilled its performance obligation. The Company presents revenues from ancillary service transactions on a net basis in the statements of income and comprehensive income as the Company, generally, does not control the service provided by the insurance supplier and travel supplier to the traveler. During the three months ended September 30, 2024 and 2023, the Company generated revenue of $209,377 and $394,193, respectively, from this stream. During the nine months ended September 30, 2024 and 2023, the Company generated revenue of $657,201 and $1,438,829, respectively, from this stream. Principal vs Agent Considerations In accordance with ASC Topic 606, Revenue Recognition: Principal Agent Considerations , the Company evaluates the terms in the agreements with its customers and vendors to determine whether or not the Company acts as the principal or as an agent in the arrangement with each party respectively. The determination of whether to record the revenue on a gross or net basis depends upon whether the Company has control over the goods prior to transferring it. This evaluation determined that the Company is not in control of establishing the transaction price, not managing all aspects of the terms, even though taking the risk of campaign results and default payment. Contract assets In accordance with ASC Topic 606, a contract asset arises when the Company transfers a good or performs a service in advance of receiving consideration from the customer as agreed upon. A contract asset becomes a receivable once the Company’s right to receive consideration becomes unconditional. There were contract assets balance was $ 607,117 and $247,368 on September 30, 2024 and December 31, 2023, respectively. Contract liabilities In accordance with ASC Topic 606, a contract liability represents the Company’s obligation to transfer goods or services to a customer when the customer prepays for a good or service or when the customer’s consideration is due for goods and services that the Company will yet provide whichever happens earlier. Contract liabilities represent amounts collected from, or invoiced to, customers in excess of revenues recognized, primarily from the billing of annual subscription agreements. The value of contract liabilities will increase or decrease based on the timing of invoices and recognition of revenue. The Company’s contract liabilities balance was $ 1,326,384 and $1,265,753 on September 30, 2024 and December 31, 2023, respectively.
Software development costs	● Software development costs In accordance with the relevant FASB accounting guidance regarding the development of software to be sold, leased, or marketed, the Company expenses such costs as they are incurred until technological feasibility has been established, at and after which time these costs are capitalized until the product is available for general release to customers. Once the technological feasibility is established per ASC Topic 985, Software, the Company capitalizes costs associated with the acquisition or development of major software for internal and external use in the balance sheet. These capitalized software costs are ratably amortized over the period of the software’s estimated useful life. Costs incurred to enhance the Company’s software products, after general market release of the services using the products, is expensed in the period they are incurred. The Company only capitalizes subsequent additions, modifications or upgrades to internally developed software to the extent that such changes allow the software to perform a task it previously did not perform. The Company also expenses website costs as incurred. Research and development expenditures arising from the development of the Company’s own software are charged to operations as incurred. For the nine months ended September 30, 2024, and 2023, software development costs were $ 40,972 and $41,777, respectively. For the three months ended September 30, 2024 and 2023, the software development costs were $13,635 and $12,649, respectively. Based on the software development process, technological feasibility is established upon completion of a working model, which also requires certification and extensive testing. Costs incurred by the Company between completion of the working model and the point at which the product is ready for general release have, to date, been immaterial and have been expensed as incurred.
Cost of sales	● Cost of sales Cost of revenue under online ordering consist of the cost of merchandizes ordered by the consumers and the related shipping and handling costs, which are directly attributable to the sales of online ordering. Cost of revenue related to software sales and licensing consist of the cost of software and payroll costs, which are directly attributable to the sales and licensing of software. Cost of revenue related to hardware sales consist of the cost of hardware and payroll costs, which are directly attributable to the sales of hardware. Cost of revenue related to grocery and food delivery consist of the cost of the outsourced delivery and the outsource payment gateway, which are directly attributable to the sales of grocery and food delivery. Cost of revenue related to our telecommunication data reseller segment consist of the cost of the primary telecommunication service, which are directly attributable to the sales of telecommunication data. Cost of revenue under digital marketing consist of the cost of primary digital marketing service, which are directly attributable to the sales of digital marketing.
Shipping and handling costs	● Shipping and handling costs No shipping and handling costs are associated with the distribution of the products to the customers since those costs are borne by the Company’s suppliers or distributors for our coporate business. The shipping and handling costs for all segments other than our e-commerce segment are recorded net in sales. For shipping costs related to our e-commerce business, those shipping costs are recorded in cost of revenue.
Sales and marketing expenses	● Sales and marketing Sales and marketing expenses include payroll, employee benefits and other headcount-related expenses associated with sales and marketing personnel, and the costs of advertising, promotions, seminars, and other programs. Advertising costs are expensed as incurred. Advertising expense was $311,096 and $466,252 for the nine months ended September 30, 2024 and 2023, respectively. Advertising expense was $40,263 and $236,874 for the three months ended September 30, 2024 and 2023, respectively.
Product warranties	● Product warranties The Company’s provision for estimated future warranty costs is based upon the historical relationship of warranty claims to sales. Based upon historical sales trends and warranties provided by the Company’s suppliers, the Company has concluded that no warranty liability is required as of September 30, 2024 and December 31, 2023. To date, product allowance and returns have been minimal and, based on its experience, the Company believes that returns of its products will continue to be minimal, although it looks at this issue every quarter to continue to support its assertion.
Income tax	● Income tax The Company adopted the ASC 740 Income Tax provisions, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the condensed consolidated financial statements. Under paragraph ASC Topic 740, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the condensed consolidated financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. ASC Topic 740 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of ASC Topic 740, nor did it record any uncertain tax positions for the three and nine months ended September 30, 2024 and 2023. The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying balance sheets, as well as tax credit carry-backs and carry-forwards. On a quarterly basis, the Company reviews the recoverability of deferred tax assets recorded on its balance sheets and provides valuation allowances to reduce those amounts to the amounts management believes will be realized in future income tax returns. In addition to U.S. income taxes, the Company and its wholly-owned foreign subsidiary, is subject to income taxes in the jurisdictions in which it operates. Significant judgment is required in determining the provision for income tax, there may be transactions and calculations for which the ultimate tax determination is uncertain. The company recognizes liabilities for anticipated tax audit issues based on the Company’s current understanding of the tax law. Where the final tax outcome of these matters is different from the carrying amounts, such differences will impact the current and deferred tax provisions in the period in which such determination is made.
Foreign currencies translation and transactions	● Foreign currencies translation and transactions The reporting currency of the Company is the United States Dollar (“US$”) and the accompanying consolidated unaudited condensed financial statements have been expressed in US$s. In addition, the Company’s subsidiary is operating in the Republic of Vietnam, Singapore, India and Philippines and maintains its books and record in its local currency, Vietnam Dong (“VND”), Singapore Dollar (“SGD”), Indian Rupee (“INR”), Philippines Pesos (“PHP”), Malaysian Ringgit (“MYR), Thailand Baht (“THB”) and Indonesian Rupiah (“IDR”), respectively, which are the functional currencies in which the subsidiary’s operations are conducted. In general, for consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not US$ are translated into US$s, in accordance with ASC Topic 830, “Translation of Financial Statement” (“ASC 830”) using the applicable exchange rates on the balance sheet date. Shareholders’ equity is translated using historical rates. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from the translation of financial statements of foreign subsidiaries are recorded as a separate component of accumulated other comprehensive income (loss) within the unaudited condensed statements of changes in shareholder’s equity. Schedule of Foreign currencies translation and transactions Translation of amounts from SGD into US$ has been made at the following exchange rates for the nine months ended September 30, 2024 and 2023: September 30, September 30, Period-end SGD$:US$ exchange rate $ 0.77993 $ 0.73165 Period average SGD$:US$ exchange rate $ 0.74763 $ 0.74578 Translation of amounts from VND into US$ has been made at the following exchange rates for nine months ended September 30, 2024 and 2023: September 30, September 30, Period-end VND$:US$ exchange rate $ 0.000041 $ 0.000041 Period average VND$:US$ exchange rate $ 0.000040 $ 0.000042 Translation of amounts from INR into US$ has been made at the following exchange rates for the nine months ended September 30, 2024 and 2023: September 30, September 30, Period-end INR$:US$ exchange rate $ 0.01194 $ 0.01202 Period average INR$:US$ exchange rate $ 0.01199 $ 0.01214 Translation of amounts from PHP into US$ has been made at the following exchange rates for the nine months ended September 30, 2024 and 2023: September 30, September 30, Period-end PHP:US$ exchange rate $ 0.01783 $ 0.01764 Period average PHP:US$ exchange rate $ 0.01754 $ 0.01802 Translation of amounts from THB into US$ has been made at the following exchange rates for the nine months ended September 30, 2024 and 2023: September 30, September 30, Period-end THB:US$ exchange rate $ 0.03094 $ 0.02727 Period average THB:US$ exchange rate $ 0.02802 $ 0.02895 Translation of amounts from MYR into US$ has been made at the following exchange rates for the nine months ended September 30, 2024 and 2023: September 30, September 30, Period-end MYR:US$ exchange rate $ 0.24267 $ 0.21276 Period average MYR:US$ exchange rate $ 0.21592 $ 0.22157 Translation of amounts from IDR into US$ has been made at the following exchange rates for the nine months ended September 30, 2024 and 2023: September 30, September 30, Period-end IDR:US$ exchange rate $ 0.000066 $ 0.000064 Period average IDR:US$ exchange rate $ 0.000063 $ 0.000066 Translation gains and losses that arise from exchange rate fluctuations from transactions denominated in a currency other than the functional currency are translated, as the case may be, at the rate on the date of the transaction and included in the results of operations as incurred.
Comprehensive income	● Comprehensive income ASC Topic 220, “ Comprehensive Income
Earning per share	● Earning per share Basic per share amounts are calculated using the weighted average shares outstanding during the year, excluding unvested restricted stock units. The Company uses the treasury stock method to determine the dilutive effect of stock options and other dilutive instruments. Under the treasury stock method, only “in the money” dilutive instruments impact the diluted calculations in computing diluted earnings per share. Diluted calculations reflect the weighted average incremental common shares that would be issued upon exercise of dilutive options assuming the proceeds would be used to repurchase shares at average market prices for the years. For the three and nine months ended September 30, 2024 and 2023, diluted weighted-average common shares outstanding is equal to basic weighted-average common shares, due to the Company’s net loss position. Hence, no common stock equivalents were included in the computation of diluted net loss per share since such inclusion would have been antidilutive. Schedule of computation of diluted net loss per share: Three months ended 2024 2023 Net loss attributable to Society Pass Incorporated $ (1,377,885 ) $ (3,861,929 ) Weighted average common shares outstanding – Basic and diluted 2,882,349 1,898,924 Net loss per share – Basic and diluted $ (0.48 ) $ (2.03 ) Nine months ended 2024 2023 Net loss attributable to Society Pass Incorporated $ (6,156,153 ) $ (12,472,114 ) Weighted average common shares outstanding – Basic and diluted 2,733,145 1,861,192 Net loss per share – Basic and diluted $ (2.25 ) $ (6.70 ) The following potentially dilutive securities outstanding have been excluded from the computation of diluted weighted-average shares outstanding, because such securities had an antidilutive impact: Schedule of Common stock issued: Nine months ended 2024 2023 Options to purchase common stock (a) 129,685 129,685 Warrants granted to underwriter 253,549 253,549 Warrants granted with Series C-1 Convertible Preferred Stock 71,200 71,200 Total of common stock equivalents 454,434 454,434 (a) The Board of Directors have approved a 10-year stock option at an exercise price of $97.35 per share that will be exercisable at any time.
Leases	● Leases The Company adopted Topic 842, Leases ROU assets represent the right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of the Company’s leases do not provide an implicit rate, the Company generally use the incremental borrowing rate based on the estimated rate of interest for collateralized borrowing over a similar term of the lease payments at commencement date. The operating lease ROU asset also includes any lease payments made and excludes lease incentives. The lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. In accordance with the guidance in ASC 842, components of a lease should be split into three categories: lease components (e.g. land, building, etc.), non-lease components (e.g. common area maintenance, consumables, etc.), and non-components (e.g. property taxes, insurance, etc.). Subsequently, the fixed and in-substance fixed contract consideration (including any related to non-components) must be allocated based on the respective relative fair values to the lease components and non-lease components. When a lease is terminated before the expiration of the lease term, irrespective of whether the lease is classified as a finance lease or an operating lease, the lessee would derecognize the ROU asset and corresponding lease liability. Any difference would be recognized as a gain or loss related to the termination of the lease. Similarly, if a lessee is required to make any payments or receives any consideration when terminating the lease, it would include such amounts in the determination of the gain or loss upon termination. As of September 30, 2024 and December 31, 2023, the Company recorded the right of use asset of $917,836 and $1,407,956, respectively.
Retirement plan costs	● Retirement plan costs Contributions to retirement plans (which are defined contribution plans) are charged to general and administrative expenses in the accompanying consolidated statements of operation as the related employee service is provided.
Share-based compensation	● Share-based compensation The Company follows ASC Topic 718, Compensation—Stock Compensation (“ASC 718”), which requires the measurement and recognition of compensation expense for all share-based payment awards (employee and non-employee), at grant-date fair value of the equity instruments that an entity is obligated to issue. Restricted stock units are valued using the market price of the Company’s common shares on the date of grant. The Company uses a Black-Scholes option pricing model to estimate the fair value of employee stock options at the date of grant. As of September 30, 2024, those shares issued and stock options granted for service compensation, vest 180 days after the grant date, and therefore these amounts are thus recognized as expense during the three and nine months ended September 30, 2024 and 2023. Stock-based compensation is recorded in general and administrative expenses within the Consolidated Statements of Operations and Other Comprehensive Loss, with corresponding credits to common stock and accumulated paid-in capital.
Warrants	● Warrants In connection with certain financing, consulting and collaboration arrangements, the Company has issued warrants to purchase shares of its preferred and common stock. The outstanding warrants are standalone instruments that are not puttable or mandatorily redeemable by the holder and are classified as equity awards. The Company measures the fair value of the awards using a Black-Scholes Option Pricing Model as of the measurement date. The Company uses a Black-Scholes option pricing model to estimate the grant date fair value of the warrants. Warrants issued in conjunction with the issuance of common stock are initially recorded at fair value as a reduction in additional paid-in capital (the accounting treatment for common stock issuance costs). All other warrants are recorded at the grant date fair value as an expense over the requisite service period, or at the date of issuance if the warrants vest immediately, with corresponding credits to additional paid-in capital.
Related parties	● Related parties The Company follows ASC 850-10, Related Party Disclosures Pursuant to ASC 850, the related parties include a) affiliates of the Company; b) entities for which investments in their equity securities would be required, absent the election of the fair value option under ASC 825, Financial Instruments The condensed consolidated financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required by ASC 850. The disclosures shall include: a) the nature of the relationship(s) involved; b) a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c) the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d) amount due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.
Commitments and contingencies	● Commitments and contingencies The Company follows the ASC 450, Commitments If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s consolidated financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available, that these matters will have a material adverse effect on the Company’s financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows if the current level of facts and circumstances changes in the future.
Fair value of financial instruments	● Fair value of financial instruments The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and has adopted paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 of the FASB Accounting Standards Codification establishes a framework for measuring fair value in generally accepted accounting principles (GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, paragraph 820-10-35-37 of the FASB Accounting Standards Codification establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by paragraph 820-10-35-37 of the FASB Accounting Standards Codification are described below: Level 1 Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2 Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3 Pricing inputs that are generally observable inputs and not corroborated by market data. Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument. The carrying amounts of the Company’s financial assets and liabilities, such as cash and cash equivalents, accounts receivable, deposits, prepayments and other receivables, contract liabilities, accrued liabilities and other payables, amounts due to related parties and operating lease liabilities, approximate their fair values because of the short maturity of these instruments.
Recent Accounting Pronouncements	● Recent Accounting Pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standard Board (“FASB”) or other standard setting bodies and adopted by the Company as of the specified effective date. In March 2023, the FASB issued ASU No. 2023-01, Leases (Topic 842): Common Control Arrangements (“ASU 2023-01”) In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures (“ASU 2023-07”), In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 720): Improvements to Income Tax Disclosures (“ASU 2023-09”) All other recently issued, but not yet effective, 2024 Accounting Standards Updates are not expected to have an effect on the Company.

Description of Business and O_2

Description of Business and Organization (Tables)	9 Months Ended
	Sep. 30, 2024
Description of Business and Organization [Abstract]
Schedule of Description of Subsidiaries	Schedule of Description of subsidiaries Name Place and date of Principal Particulars of Effective Society Technology LLC United States, IP Licensing US$1 100 % SOPA Cognitive Analytics Private Limited India Computer sciences consultancy and data analytics INR 1,238,470 100 % SOPA Technology Pte. Ltd. Singapore, Investment holding SGD 1,250,000 95 % SOPA Technology Company Limited Vietnam Software production Registered: VND 2,307,300,000; Paid up: VND 1,034,029,911 100 % Thoughtful Media (Singapore) Pte. Ltd. (FKA: Hottab Pte Ltd. (HPL)) Singapore Digital marketing SGD 620,287.75 100 % Hottab Vietnam Co. Ltd Vietnam Sale of POS hardware and software VND 1,000,000,000 100 % Thoughtful Media Group Co. Ltd (FKA: Hottab Asset Company Limited) Vietnam Digital marketing VND 5,000,000,000 100 % Nextgen Retail Inc (FKA: Leflair Incorporated) United States Investment holding US$1 100 % SOPA Capital Limited United Kingdom Investment holding GBP 1 100 % Thoughtful Media (Philippines) Incorporated (FKA: SOPA (Phil) Incorporated) Philippines Investment holding PHP 11,000,000 100 % New Retail Experience Incorporated Philippines On-line Grocery delivery platform PHP 3,750,000 100 % Dream Space Trading Co. Ltd Vietnam On-line Grocery and food delivery platform VND 500,000,000 100 % Push Delivery Pte Ltd Singapore Investment holding US$2,000 100 % Gorilla Networks Pte. Ltd. Singapore Investment holding US$2,620,000 and SGD 730,000 100 % Gorilla Mobile Singapore Pte. Ltd. Singapore Telecommunications resellers SGD 100 100 % Gorilla Networks (VN) LLC Vietnam Telecommunications resellers VND 233,000,000 100 % Thoughtful Media Group Incorporated United States Investment holding US$1,600 100 % Thoughtful (Thailand) Co. Ltd Thailand Digital marketing THB 4,000,000 99.75 % AdActive Media CA Inc. United States Digital marketing Preferred: US$1,929.1938 100 % PT Tunas Sukses Mandiri Indonesia Online ticketing and reservation IDR 26,000,000 99 % Nusatrip Malaysia Sdn Bhd Malaysia Online ticketing and reservation MYR 52,000 99 % Nusatrip Singapore Pte Ltd Singapore Online ticketing and reservation SGD 212,206 99 % Nusatrip International Pte Ltd Singapore Online ticketing and reservation SGD 905,006.51 99 % PT Thoughtful Media Group Indonesia (FKA: PT Wahana Cerita Indonesia) Indonesia Digital marketing and event organizer IDR 51,000,000 100 % Mekong Leisure Travel Company Limited Vietnam Online ticketing, reservation and system VND 875,460,000 99 % Vietnam International Travel and Service Joint Stock Company Vietnam Ticketing VND 1,900,000,000 100 % Sopa Incorporated Unites States Investment holding Common: US$0.10 100 % Nusatrip Incorporated United States Investment holding Common: US$1,400 100 % Thoughtful Media (Malaysia) Sdn Bhd Malaysia Digital marketing MYR 1,000 100 %

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2024
Summary of Significant Accounting Policies [Abstract]
Schedule of Estimated Useful Life	Plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated on the straight-line basis over the following expected useful lives from the date on which they become fully operational and after taking into account their estimated residual values: Expected Computer equipment 3 years Office equipment 5 years Renovation 5 years
Schedule of Translation of Amounts Exchange Rates	Translation of amounts from SGD into US$ has been made at the following exchange rates for the nine months ended September 30, 2024 and 2023: September 30, September 30, Period-end SGD$:US$ exchange rate $ 0.77993 $ 0.73165 Period average SGD$:US$ exchange rate $ 0.74763 $ 0.74578 Translation of amounts from VND into US$ has been made at the following exchange rates for nine months ended September 30, 2024 and 2023: September 30, September 30, Period-end VND$:US$ exchange rate $ 0.000041 $ 0.000041 Period average VND$:US$ exchange rate $ 0.000040 $ 0.000042 Translation of amounts from INR into US$ has been made at the following exchange rates for the nine months ended September 30, 2024 and 2023: September 30, September 30, Period-end INR$:US$ exchange rate $ 0.01194 $ 0.01202 Period average INR$:US$ exchange rate $ 0.01199 $ 0.01214 Translation of amounts from PHP into US$ has been made at the following exchange rates for the nine months ended September 30, 2024 and 2023: September 30, September 30, Period-end PHP:US$ exchange rate $ 0.01783 $ 0.01764 Period average PHP:US$ exchange rate $ 0.01754 $ 0.01802 Translation of amounts from THB into US$ has been made at the following exchange rates for the nine months ended September 30, 2024 and 2023: September 30, September 30, Period-end THB:US$ exchange rate $ 0.03094 $ 0.02727 Period average THB:US$ exchange rate $ 0.02802 $ 0.02895 Translation of amounts from MYR into US$ has been made at the following exchange rates for the nine months ended September 30, 2024 and 2023: September 30, September 30, Period-end MYR:US$ exchange rate $ 0.24267 $ 0.21276 Period average MYR:US$ exchange rate $ 0.21592 $ 0.22157 Translation of amounts from IDR into US$ has been made at the following exchange rates for the nine months ended September 30, 2024 and 2023: September 30, September 30, Period-end IDR:US$ exchange rate $ 0.000066 $ 0.000064 Period average IDR:US$ exchange rate $ 0.000063 $ 0.000066
Schedule of Computation of Diluted Net Loss Per Share	Schedule of computation of diluted net loss per share: Three months ended 2024 2023 Net loss attributable to Society Pass Incorporated $ (1,377,885 ) $ (3,861,929 ) Weighted average common shares outstanding – Basic and diluted 2,882,349 1,898,924 Net loss per share – Basic and diluted $ (0.48 ) $ (2.03 ) Nine months ended 2024 2023 Net loss attributable to Society Pass Incorporated $ (6,156,153 ) $ (12,472,114 ) Weighted average common shares outstanding – Basic and diluted 2,733,145 1,861,192 Net loss per share – Basic and diluted $ (2.25 ) $ (6.70 )
Schedule of Common Stock Issued	Schedule of Common stock issued: Nine months ended 2024 2023 Options to purchase common stock (a) 129,685 129,685 Warrants granted to underwriter 253,549 253,549 Warrants granted with Series C-1 Convertible Preferred Stock 71,200 71,200 Total of common stock equivalents 454,434 454,434 (a) The Board of Directors have approved a 10-year stock option at an exercise price of $97.35 per share that will be exercisable at any time.

Revenue (Tables)

Revenue (Tables)	9 Months Ended
	Sep. 30, 2024
Revenue [Abstract]
Schedule of Revenue	Revenue was generated from the following activities: Nine Months ended 2024 2023 At a point in time: Sales – online ordering $ 29,360 $ 456,972 Sales – digital marketing 2,681,523 2,947,566 Sales – online ticketing and reservation 650,480 1,433,133 Sales – data 4,849 23,648 Over a period of time: Sales – digital marketing 1,860,550 1,631,863 Software subscription sales 6,721 5,696 $ 5,233,483 $ 6,498,878 Three Months ended 2024 2023 At a point in time: Sales – online ordering $ 4,931 $ 87,201 Sales – digital marketing 812,043 920,495 Sales – online ticketing and reservation 208,873 390,384 Sales – data 106 2,977 Hardware sales — — Over a period of time: Sales – digital marketing 649,437 864,200 Software subscription sales 504 3,809 $ 1,675,894 $ 2,269,066
Schedule of Contract Liabilities	Schedule of Contract liabilities: September 30, December 31, 2024 2023 Contract liabilities, brought forward $ 1,265,753 $ 1,405,090 Add: recognized as deferred revenue 1,326,384 1,265,753 Less: recognized as revenue (1,265,753 ) (1,405,090 ) Contract liabilities, carried forward $ 1,326,384 $ 1,265,753

Segment Reporting (Tables)

Segment Reporting (Tables)	9 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
Schedule of Segment Reporting	The Company’s Chief Finance Officer (CFO) evaluates operating segments using the information provided in the following tables that presents revenues and gross profits by reportable segment, together with information on the segment tangible and intangible assets. Nine Months ended September 30, 2024 Online Digital Online e-Commerce Telecommunication Corporate Total Revenue from external customers Sales – online ordering — — — 29,360 — — 29,360 Sales – digital marketing — 4,542,073 — — — — 4,542,073 Sales – online ticketing and reservation — — 650,480 — — — 650,480 Sales – data — — — — 4,849 — 4,849 Software sales — — 6,721 — — — 6,721 Total revenue — 4,542,073 657,201 29,360 4,849 — 5,233,483 Cost of sales: Cost of online ordering (501 ) — — (32,780 ) — — (33,281 ) Cost of digital marketing — (3,802,729 ) — — — — (3,802,729 ) Cost of online platform — — — — — — — Cost of data — — — — (47,065 ) — (47,065 ) Software cost — — (16,469 ) (11,339 ) — — (27,808 ) Total cost of revenue (501 ) (3,802,729 ) (16,469 ) (44,119 ) (47,065 ) — (3,910,883 ) Gross income (loss) (501 ) 739,344 640,732 (14,759 ) (42,216 ) — 1,322,600 Operating Expenses Sales and marketing expenses — (75,919 ) (134,926 ) (20,848 ) (17,787 ) (61,616 ) (311,096 ) Software development costs — — — — — (40,972 ) (40,972 ) Depreciation (15,946 ) (18,444 ) (64,940 ) (35,053 ) — (47,961 ) (182,344 ) Amortization — — (18,479 ) — (269,940 ) (22,543 ) (310,962 ) General and administrative expenses (157,726 ) (1,248,313 ) (1,172,476 ) (343,741 ) (41,647 ) (3,734,792 ) (6,698,695 ) Total operating expenses (173,672 ) (1,342,676 ) (1,390,821 ) (399,642 ) (329,374 ) (3,907,884 ) (7,544,069 ) Loss from operations (174,173 ) (603,332 ) (750,089 ) (414,401 ) (371,590 ) (3,907,884 ) (6,221,469 ) Other income (expense) Impairment of intangible assets — — (135,000 ) — — — (135,000 ) Gain on disposal of plant and equipment 206 — — — — — 206 Interest income 10 358 1,773 3 — 7,970 10,114 Interest expense — — — — (661 ) (40,263 ) (40,924 ) Waiver of loan payable — — — — 43,792 — 43,792 Written-off of plant and equipment — — — — — (8,480 ) (8,480 ) Other income 3,705 2,009 1,357 3,447 1,748 232,741 245,007 Total other income 3,921 2,367 (131,870 ) 3,450 44,879 191,968 114,715 Loss before income taxes (170,252 ) (600,965 ) (881,959 ) (410,951 ) (326,711 ) (3,715,916 ) (6,106,754 ) Nine Months ended September 30, 2023 Online Digital Online e-Commerce Telecommunication Corporate Total Revenue from external customers Sales – online ordering 95,262 — — 361,710 — — 456,972 Sales – digital marketing — 4,283,923 95,506 — — — 4,579,429 Sales – online ticketing and reservation — — 1,433,133 — — — 1,433,133 Sales – data — — — — 23,648 — 23,648 Software sales — — 4,951 — — 745 5,696 Total revenue 95,262 4,283,923 1,533,590 361,710 23,648 745 6,498,878 Cost of sales: Cost of online ordering (102,677 ) — — (334,119 ) — — (436,796 ) Cost of digital marketing — (3,727,264 ) (794 ) — — — (3,728,058 ) Cost of online platform — — (282,406 ) — — — (282,406 ) Cost of data — — — — (40,409 ) — (40,409 ) Software cost — — (21,019 ) (162,309 ) — (1,921 ) (185,249 ) Total cost of revenue (102,677 ) (3,727,264 ) (304,219 ) (496,428 ) (40,409 ) (1,921 ) (4,672,918 ) Gross income (loss) (7,415 ) 756,659 1,229,371 (134,718 ) (16,761 ) (1,176 ) 1,825,960 Operating Expenses Sales and marketing expenses (1,782 ) (21,712 ) (207,899 ) (70,244 ) (10,977 ) (153,638 ) (466,252 ) Software development costs — — — — — (41,777 ) (41,777 ) Depreciation (25,834 ) (11,814 ) (65,921 ) (31,119 ) — (49,402 ) (184,090 ) Amortization — — (19,359 ) — (89,757 ) (809,994 ) (919,110 ) General and administrative expenses (580,999 ) (1,065,006 ) (1,428,504 ) (602,717 ) (76,169 ) (9,469,886 ) (13,223,281 ) Total operating expenses (608,615 ) (1,098,532 ) (1,721,683 ) (704,080 ) (176,903 ) (10,521,697 ) (14,834,510 ) Loss from operations (616,030 ) (341,873 ) (492,312 ) (838,798 ) (193,664 ) (10,525,873 ) (14,834,510 ) Other income (expense) JV income 7,660 — — — — — 7,660 Gain on early lease termination — 1,064 — — — — 1,064 Interest income 8 205 2,027 1,002 — 130,565 133,807 Interest expense (27 ) — 14 — (914 ) — (930 ) Waiver of loan payable 214,959 — — — — (11,021 ) 203,938 Written-off of plant and equipment (7,676 ) — — — — — (7,676 ) Other income 5,342 456 (92,552 ) 1,983 12,400 127,983 55,612 Total other income (expense) 220,266 1,725 (90,511 ) 2,985 11,483 247,527 393,475 Loss before income taxes (395,764 ) (340,148 ) (582,823 ) (835,813 ) (182,181 ) (10,278,346 ) (12,615,075 ) Three Months ended September 30, 2024 Online Digital Online e-Commerce Telecommunication Corporate Total Revenue from external customers Sales – online ordering — — — 4,931 — — 4,931 Sales – digital marketing — 1,461,480 — — — — 1,461,480 Sales – online ticketing and reservation — — 208,873 — — — 208,873 Sales – data — — — — 106 — 106 Software sales — — 504 — — — 504 Total revenue — 1,461,480 209,377 4,931 106 — 1,675,894 Cost of sales: Cost of online ordering 1 — — (6,651 ) — — (6,650 ) Cost of digital marketing — (1,298,566 ) — — — — (1,298,566 ) Cost of online platform — — — — — — — Cost of data — — — — 2,995 — 2,995 Software cost — — (4,279 ) (3,748 ) — — (8,027 ) Total cost of revenue 1 (1,298,566 ) (4,279 ) (10,399 ) 2,995 — (1,310,248 ) Gross income (loss) 1 162,914 205,098 (5,468 ) 3,101 — 365,646 Operating Expenses Sales and marketing expenses — (2,053 ) (37,071 ) (580 ) (125 ) (434 ) (40,263 ) Software development costs — — — — — (13,635 ) (13,635 ) Depreciation (5,296 ) (6,287 ) (21,590 ) (11,684 ) — (16,010 ) (60,867 ) Amortization — — (6,160 ) — (91,248 ) (7,620 ) (105,028 ) General and administrative expenses (15,298 ) (379,481 ) (177,439 ) (106,883 ) (1,813 ) (639,553 ) (1,320,467 ) Total operating expenses (20,594 ) (387,821 ) (242,260 ) (119,147 ) (93,186 ) (677,252 ) (1,540,260 ) Loss from operations (20,593 ) (224,907 ) (37,162 ) (124,615 ) (90,085 ) (677,252 ) (1,174,614 ) Other income (expense) Impairment of intangible assets — — — — — (135,000 ) (135,000 ) Gain on disposal of plant and equipment — — — — — — — Interest income 1 39 418 — — 3,527 3,985 Interest expense — — — — (203 ) (40,263 ) (40,466 ) Waiver of loan payable — — — — 382 — 382 Written-off of plant and equipment — — — — — (60 ) (60 ) Other income (66 ) 658 149 122 1,521 14,619 17,003 Total other income (65 ) 697 567 122 1,700 (157,177 ) (154,156 ) Loss before income taxes (20,658 ) (224,210 ) (36,595 ) (124,493 ) (88,385 ) (834,429 ) (1,328,770 ) Three Months ended September 30, 2023 Online Digital Online e-Commerce Telecommunication Corporate Total Revenue from external customers Sales – online ordering 6,415 — — 80,786 — — 87,201 Sales – digital marketing — 1,689,189 95,506 — — — 1,784,695 Sales – online ticketing and reservation — — 390,384 — — — 390,384 Sales – data — — — — 23,648 — 23,648 Software sales — — 3,809 — — — 3,809 Total revenue 6,415 1,689,189 489,699 80,786 23,648 — 2,269,066 Cost of sales: Cost of online ordering (3,317 ) — — (73,744 ) — — (77,061 ) Cost of digital marketing — (1,456,419 ) (794 ) — — — (1,457,213 ) Cost of online platform — — (110,862 ) — — — (110,862 ) Cost of data — — — — (7,055 ) — (7,055 ) Software cost — — (12,386 ) (41,925 ) — — (54,311 ) Total cost of revenue (3,317 ) (1,456,419 ) (124,042 ) (115,669 ) (7,055 ) — (1,806,502 ) Gross income (loss) 3,098 232,770 365,657 (34,883 ) (16,761 ) — 577,159 Operating Expenses Sales and marketing expenses — (535 ) (59,341 ) (14,822 ) (10,925 ) (151,251 ) (236,874 ) Software development costs — — — — — (12,649 ) (12,649 ) Depreciation (16,607 ) (5,544 ) (9,230 ) (11,685 ) — (5,493 ) (48,559 ) Amortization — — (19,359 ) — (89,757 ) (2,473 ) (111,589 ) General and administrative expenses (391,702 ) (433,089 ) (421,954 ) (172,888 ) (2,968 ) (2,872,797 ) (4,495,398 ) Total operating expenses (408,309 ) (439,168 ) (509,884 ) (199,395 ) (103,650 ) (3,044,663 ) (4,705,069 ) Loss from operations (405,211 ) (206,398 ) (144,227 ) (234,278 ) (107,728 ) (3,044,663 ) (4,142,505 ) Other income (expense) JV income 816 — — — — — 816 Gain on early lease termination — — — — — — — Interest income 3 82 681 219 — 33,628 34,613 Interest expense — — 9 — (287 ) — (278 ) Waiver of loan payable 188,738 — — — — — 188,738 Written-off of plant and equipment (5,093 ) — — — — — (5,093 ) Other income 2,068 391 (93,948 ) 911 (41 ) 97,028 6,409 Total other income (expense) 186,532 473 (93,258 ) 1,130 (328 ) 130,656 225,025 Loss before income taxes (218,679 ) (205,925 ) (237,485 ) (233,148 ) (108,056 ) (2,914,007 ) (3,917,300 ) September 30, 2024 Online Digital Online e-Commerce Telecommunication Corporate Total Intangible assets, net — 1,659,000 3,354,098 — 529,565 111,450 5,654,113 Identifiable assets 108,529 3,086,889 4,997,590 255,132 22,350 2,859,778 11,330,268 December 31, 2023 Online Digital Online e-Commerce Telecommunication Corporate Total Intangible assets, net — 1,659,000 3,372,445 — 911,706 138,577 6,081,728 Identifiable assets 167,360 2,495,897 3,188,452 361,421 46,625 4,021,691 10,281,446
Schedule of Geographic Segments	The below sales are based on the countries in which the customer is located. Summarized financial information concerning our geographic segments is shown in the following tables: Nine Months Ended 2024 2023 Indonesia $ 697,337 $ 1,017,377 Vietnam 557,402 1,121,286 Philippines 197,500 144,899 Singapore 140,216 619,463 United States 2,679,269 2,947,566 Thailand 961,356 645,528 Malaysia 403 2,759 $ 5,233,483 $ 6,498,878 Three Months Ended 2024 2023 Indonesia $ 167,725 $ 484,400 Vietnam 70,831 497,910 Philippines 94,899 58,740 Singapore 55,497 168,109 United States 809,789 920,495 Thailand 477,141 139,396 Malaysia 12 16 $ 1,675,894 $ 2,269,066

Deposit, Prepayments and Othe_2

Deposit, Prepayments and Other Receivables (Tables)	9 Months Ended
	Sep. 30, 2024
Deposit, Prepayments and Other Receivables [Abstract]
Schedule of Deposit, Prepayments and Other Receivables	September 30, December 31, (Unaudited) Deposits $ 522,314 $ 772,427 Prepayments 594,406 838,721 Value added tax 139,101 118,167 Interest receivable 3,495 11,552 Other receivables 2,548,442 466,907 Total $ 3,807,758 $ 2,207,774

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2024
Inventories [Abstract]
Schedule of Inventories	September 30, December 31, (Unaudited) Finished goods $ 294,487 $ 431,483 Less: Reserve for excess and obsolete inventory — — Total Inventories $ 294,487 $ 431,483

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2024
Intangible Assets [Abstract]
Schedule of Intangible Assets	As of September 30, 2024 and December 31, 2023, intangible assets consisted of the following: Useful life September 30, December 31, At cost: Software platform 2.5 years $ 8,000,000 $ 8,000,000 Apps development 3 years 998,905 966,535 Computer software 3 years 758,488 744,914 Software system 3 years — — Intellectual technology 3 years — — Identifiable intangible asset Indefinite 5,100,654 5,100,654 Other intangible assets 3 – 5 years — — 14,858,047 14,812,103 Less: impairment loss recognized (135,000 ) — Less: accumulated depreciation (9,068,934 ) (8,730,375 ) $ 5,654,113 $ 6,081,728

Plant and Equipment (Tables)

Plant and Equipment (Tables)	9 Months Ended
	Sep. 30, 2024
Plant and Equipment [Abstract]
Schedule of Plant and Equipment	Plant and equipment consisted of the following: September 30, December 31, At cost: Computer $ 533,452 $ 526,495 Office equipment 57,593 56,098 Furniture and fixtures 10,453 10,531 Renovation 613,791 614,143 1,215,289 1,207,267 Less: accumulated depreciation (713,083 ) (520,609 ) Less: exchange difference — — 502,206 686,658

Amounts Due to Related Parties

Amounts Due to Related Parties (Tables)	9 Months Ended
	Sep. 30, 2024
Amounts Due to Related Parties [Abstract]
Schedule of Amounts Due to Related Parties	Amounts due to related parties consisted of the following: September 30, December 31, Amounts due to related parties (a) $ 2,388 $ 9,900 (a) The amounts represented temporary advances to the Company related parties (two officers), which were unsecured, interest-free and had no fixed terms of repayments. The Company’s due to related parties balance was $2,388 and $9,900 as of September 30, 2024 and December 31, 2023, respectively.

Accounts Payable and Accrued _2

Accounts Payable and Accrued Liabilities (Tables)	9 Months Ended
	Sep. 30, 2024
Accounts Payable and Accrued Liabilities [Abstract]
Schedule of Accounts Payable	Accounts payable consisted of the following: September 30, December 31, Accounts payable- $ 2,944,355 $ 1,690,651 Accrued liabilities and other payables (a) 10,746,831 6,866,169 Total Accounts payable $ 13,691,186 $ 8,556,820 (a) Accrued liabilities and other payables consisted of the following:
Schedule of Accrued Liabilities and Other Payables	Accrued liabilities and other payables consisted of the following: September 30, December 31, Accrued payroll $ 198,117 $ 137,096 Accrued VAT expenses 166,803 40,855 Accrued taxes 1,854,622 1,990,994 Accrued litigation expense (b) 2,116,847 1,298,495 Customer deposit 2,889,893 402,339 Customer refund 151,864 922,784 Other payables 636,260 897,566 Other accrual (c) 2,732,425 1,176,040 Total Accrued liabilities $ 10,746,831 $ 6,866,169 (b) The accrued litigation expense has been covered by a secured bond paid and issued during the financial period ended September 30, 2024. (c) The September 30, 2024 and December 31, 2023 balance includes long term pension provision and other operation accruals.

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2024
Leases [Abstract]
Schedule of Short-Term Leases	The Company excluded short-term leases (those with lease terms of less than one year at inception) from the measurement of lease liabilities or right-of-use assets. The following tables summarize the lease expense, as follows: Nine months ended 2024 2023 Operating lease expense (per ASC 842) $ 319,559 $ 422,785 Short-term lease expense (other than ASC 842) 60,247 93,651 Total lease expense $ 379,806 $ 516,436
Schedule of Future Contractual Lease Payments	The below table summarizes our (i) minimum lease payments over the next five years, (ii) lease arrangement implied interest, and (iii) present value of future lease payments for the next three years ending September 30: Years ended September 30, Operating 2025 $ 471,609 2026 274,538 2027 232,257 2028 8,742 Total 987,146 Less: interest (66,658 ) Present value of lease liabilities $ 920,488 Less: non-current portion (489,375 ) Present value of lease liabilities – current liability $ 431,113

Loans (Tables)

Loans (Tables)	9 Months Ended
	Sep. 30, 2024
Loans [Abstract]
Schedule of Loans	September 30, December 31, Loan – A (i) 16,050 21,313 Loan – B (ii) 405,564 — $ 421,614 $ 21,313 i) On August 17, 2021, the newly acquired subsidiary, Gorilla Networks Pte. Ltd., received a loan from a bank of SGD 50,000, approximately $35,937 for a term of 60 months until August 31, 2026. The effective interest rate is 4.75%. For the three months ended September 30, 2024 and 2023, the Company recognized the interest expense of $203 and $307, respectively. For the nine months ended September 30, 2024 and 2023, the Company recognized the interest expense of $661 and $632, respectively. ii) On July 15, 2024, the Company received a loan from a third party of SGD 520,000, approximately $405,564 for a term of four months and two weeks until November 30, 2024. The effective interest rate is 5% per month. For the three months ended September 30, 2024 and 2023, the Company recognized the interest expense of $40,263 and $0, respectively. For the nine months ended September 30, 2024 and 2023, the Company recognized the interest expense of $40,263 and $0, respectively.

Shareholders_ Deficit (Tables)

Shareholders’ Deficit (Tables)	9 Months Ended
	Sep. 30, 2024
Shareholders’ Deficit [Line Items]
Schedule of Issued and Outstanding Warrants	Below is a summary of the Company’s issued and outstanding warrants as of September 30, 2024 and December 31, 2023: Warrants Weighted Weighted Outstanding as of December 31, 2020 (a) 137 $ 6,300.00 0.60 Issued (b) 142 $ 6,300.00 0.50 Issued (a) 9,630 $ 148.50 5.00 Exercised (21 ) $ 6,300.00 — Expired — — — Outstanding as of December 31, 2021 9,888 $ 308.55 4.88 Issued (c) 248,586 $ 49.20 4.11 Exercised (5,307 ) $ 49.20 0.50 Expired (238 ) $ 6,300.00 — Outstanding as of December 31, 2022 252,929 $ 53.55 4.03 Outstanding as of December 31, 2023 252,929 $ 53.55 3.02 Outstanding as of September 30, 2024 252,929 $ 53.55 2.77 (a) Common stock will be issued upon exercise of the 9,630 warrants having intrinsic value of $0 and $73,667 as of December 31, 2022 and 2021, respectively. (b) Series C-1 Preferred Stock will be issued upon the exercise of the warrants. The Series C-1 Preferred Stock was automatically converted into 0 and 77,200 shares of common stock with the intrinsic value of $0 and $10,433,580 as of December 31, 2022 and 2021, respectively. (c) Common stock will be issued upon warrants exercise of the 243,299 warrants having no intrinsic value as of December 31, 2022.
Schedule of Stock Option Assumptions	Schedule of Stock options assumptions Before After Dividend rate 0 % 0 % Risk-free rate 0.06 % 0.12 % Weighted average expected life (years) 9 months 18 months Expected volatility 25 % 25 % Exercise price $ 1.4 $ 1.4 The Company determined the fair value using the Black-Scholes option pricing model with the following assumptions for the nine months ended September 30, 2024 and 2023: December 8, Dividend rate 0 % Risk-free rate 1.52 % Weighted average expected life (years) 10 years Expected volatility 130 % Share price $ 6.49
Schedule of Ex-director’s Stock Awards	Schedule of Stock Option Share Weighted Weighted Outstanding as of December 31, 2022 — — — Granted 129,684 $ 97.35 10 Exercised — — — Expired — — — Outstanding as of December 31, 2023 129,684 $ 97.35 10 Granted — — — Exercised — — — Expired — — — Outstanding as of September 30, 2024 129,684 $ 97.35 9.25
Ex-director’s Stock Awards [Member]
Shareholders’ Deficit [Line Items]
Schedule of Ex-director’s Stock Awards	Ex-director’s stock awards Stock Weighted Weighted Unvested as of December 31, 2022 21,732 $ 114.75 0.92 years Issued — — — Vested (21,732 ) 114.75 — Cancelled — — — Unvested as of December 31, 2023 — $ — — Issued — — — Vested — — — Cancelled — — — Unvested as of September 30, 2024 — $ — —

Preferred Stocks and Warrants (

Preferred Stocks and Warrants (Tables)	9 Months Ended
	Sep. 30, 2024
Preferred Stocks and Warrants [Abstract]
Schedule of Preferred Stock	As of September 30, 2024 and December 31, 2023, the Company’s preferred stocks have been designated as follow: No. of Stated Series A Convertible Preferred Stock 10,000 $ 1,000 Series B Convertible Preferred Stock 10,000 $ 1,336 Series B-1 Convertible Preferred Stock 15,000 $ 2,917 Series C Convertible Preferred Stock 15,000 $ 5,763 Series C-1 Convertible Preferred Stock 30,000 $ 420 Series X Super Voting Preferred Stock 153,500 $ 0.0001

Treasury Stock (Tables)

Treasury Stock (Tables)	9 Months Ended
	Sep. 30, 2024
Treasury Stock [Abstract]
Schedule of Repurchases of Common Stock	The following table presents information with respect to repurchases of common stock during the nine months ended and September 30, 2024 and 2023: Nine months ended 2024 2023 Aggregate common stock repurchased 51,902 611,605 Weighted average price paid per share $ 1.0583 $ 1.0473 Total amount paid $ 54,928 $ 640,525

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2024
Income Taxes [Abstract]
Schedule of Loss Before Income Taxes	For the nine months ended September 30, 2024 and 2023, the local (“Nevada”) and foreign components of loss before income taxes were comprised of the following: Nine Months ended 2024 2023 Tax jurisdiction from: - Local $ 2,369,812 $ 7,699,267 - Foreign 3,736,942 4,915,808 Loss before income taxes $ 6,106,754 $ 12,615,075
Schedule of Provision for Income Taxes	The provision for income taxes consisted of the following: Nine months ended 2024 2023 Current: - United States $ 23,647 $ — - Vietnam 4,050 — - India 1,864 1,809 - Indonesia — 605 - Thailand 27,241 — Income tax expense $ 56,802 $ 2,414
Schedule of Deferred Tax Assets and Liabilities	Schedule of Deferred Tax Assets and Liabilities September 30, December 31, Deferred tax assets: Software intangibles (U.S) $ 150,465 $ 150,465 Deferred Stock Compensation (U.S.) 5,864,670 5,864,670 Net operating loss carryforwards - United States 7,462,035 7,119,197 - Singapore 2,074,991 1,714,014 - Vietnam 1,141,339 976,328 - India — — - Philippines 297,949 245,617 - Indonesia 207,055 63,013 - Thailand 105,893 118,848 - Malaysia — — 17,304,397 16,252,152 Less: valuation allowance (17,240,281 ) (16,102,294 ) Deferred tax assets, net $ 64,116 $ 149,858

Concentrations of Risk (Tables)

Concentrations of Risk (Tables)	9 Months Ended
	Sep. 30, 2024
Concentrations of Risk [Abstract]
Schedule of Revenues and Outstanding Receivable	For the three and nine months ended September 30, 2024 and 2023, respectively, the customers who accounted for 10% or more of the Company’s revenues and its outstanding receivable balances at period-end dates, are presented as follows: Three months ended September 30, Customer Revenues Percentage Accounts Customer A $ 809,933 48.33 % $ 277,436 Nine months ended September 30, Customer Revenues Percentage Accounts Customer A $ 2,679,269 51.19 % $ 277,436 Three months ended September 30, Customer Revenues Percentage Accounts Customer A $ 920,495 41 % $ 295,056 Nine months ended September 30, Customer Revenues Percentage Accounts Customer A $ 2,947,566 45 % $ 295,056 For the three and nine months ended September 30, 2024 and 2023, respectively , the vendors who accounts for 10% or more of the Company’s cost of revenue and its outstanding payable balance as at period-end date, are presented as follows: Three months ended September 30, Vendor Purchases Percentage Accounts Vendor A $ 281,220 19.61 % $ 108,947 Nine months ended September 30, Vendor Purchases Percentage Accounts Vendor A $ 802,420 20.52 % $ 108,947 Three months ended September 30, Vendor Purchases Percentage Accounts Vendor A $ 250,286 15 % $ — Nine months ended September 30, Vendor Purchases Percentage Accounts Vendor A $ 733,301 16 % $ —

Description of Business and O_3

Description of Business and Organization (Details)

9 Months Ended

May 01, 2024 shares

Jun. 30, 2023 USD ($)

Jun. 30, 2023 AUD ($)

May 22, 2023 THB (฿) shares

Feb. 23, 2023 shares

Feb. 08, 2022 $ / shares shares

Nov. 08, 2021 USD ($) $ / shares shares

Sep. 21, 2021

Feb. 10, 2021

Sep. 30, 2024

Sep. 02, 2024 $ / shares shares

Jul. 12, 2024 $ / shares shares

Jun. 21, 2024 $ / shares shares

Jun. 03, 2024 $ / shares shares

Oct. 25, 2023

Aug. 01, 2023

Jul. 31, 2023

Apr. 30, 2023

Aug. 31, 2022

Jul. 31, 2022

May 31, 2022

Feb. 28, 2022

Dec. 08, 2021 $ / shares

Description of Business and Organization [Line Items]

Date of incorporation

Jun. 22, 2018

Reverse stock split

Company effected a 1-for-15 reverse stock split of the issued and outstanding shares of the Company’s common stock

the Company effected a 1 for 2.5 reverse stock split of the issued and outstanding shares of the Company’s common stock.

the Company effected a 750 for 1 forward stock split of the issued and outstanding shares of the Company’s common stock.

On September 21, 2021, the Company effected a 1 for 2.5 stock split of the issued and outstanding shares of the Company’s common stock.

Offering shares of common stock (in Shares)

236,111

Public offering price per share (in Dollars per share) | $ / shares

$ 6.49

Consideration amount

$ 1,850,000

$ 2,787,173

Authorized share (in Shares)

6,333,333

Minimum [Member] | Nusatrip International Pte Ltd [Member]

Description of Business and Organization [Line Items]

Shareholding percentage

75%

Maximum [Member] | Nusatrip International Pte Ltd [Member]

Description of Business and Organization [Line Items]

Shareholding percentage

99%

Nusatrip International Pte Ltd [Member]

Description of Business and Organization [Line Items]

Number of ordinary stock shares (in Shares)

2,225,735

Thoughtful Media Group Inc [Member] | Maximum [Member]

Description of Business and Organization [Line Items]

Number of ordinary stock shares (in Shares)

397,000

Society Pass Inc [Member] | Minimum [Member]

Description of Business and Organization [Line Items]

Number of ordinary stock shares (in Shares)

2,000

THAILAND | Thoughtful Media Group Inc [Member] | Maximum [Member]

Description of Business and Organization [Line Items]

Number of ordinary stock amounted (in Baht) | ฿

฿ 1,985,000

THAILAND | Society Pass Inc [Member] | Minimum [Member]

Description of Business and Organization [Line Items]

Number of ordinary stock amounted (in Baht) | ฿

฿ 10,000

Underwriting Agreement [Member]

Description of Business and Organization [Line Items]

Offering shares of common stock (in Shares)

3,030,300

Public offering price per share (in Dollars per share) | $ / shares

$ 3.3

Share warrant (in Shares)

1

Purchase of share (in Shares)

1

Purchase of additional warrants (in Shares)

454,545

NusaTrip Incorporated [Member]

Description of Business and Organization [Line Items]

Number of additional share issued (in Shares)

6,000,000

7,999,000

Price per share (in Dollars per share) | $ / shares

$ 0.0001

$ 0.0001

TMG Incorporated [Member]

Description of Business and Organization [Line Items]

Number of additional share issued (in Shares)

8,000,000

7,900,000

Price per share (in Dollars per share) | $ / shares

$ 0.0001

$ 0.0001

Warrant [Member] | Common Stock [Member]

Description of Business and Organization [Line Items]

Offering shares of common stock (in Shares)

3,030,300

New Retail Experience [Member]

Description of Business and Organization [Line Items]

Equity interest percentage

100%

Gorilla Networks Pte Ltd [Member]

Description of Business and Organization [Line Items]

Equity interest percentage

100%

Ad Active Media Inc [Member]

Description of Business and Organization [Line Items]

Equity interest percentage

100%

Mangan P H Food Delivery Service Corp [Member]

Description of Business and Organization [Line Items]

Equity interest percentage

100%

SOPA Technology, Pte, Ltd., [Member]

Description of Business and Organization [Line Items]

Equity interest percentage

95%

95%

95%

Nusatrip International Pte Ltd [Member]

Description of Business and Organization [Line Items]

Equity interest percentage

99%

75%

Thoughtful Media Group Inc [Member]

Description of Business and Organization [Line Items]

Equity interest percentage

100%

Thoughtful Media Group Inc [Member] | Next Gen Retail Inc [Member]

Description of Business and Organization [Line Items]

Equity interest percentage

95%

95%

Adactive Media CA Inc [Member]

Description of Business and Organization [Line Items]

Equity interest percentage

100%

Mekong Leisure Travel Company Limited [Member]

Description of Business and Organization [Line Items]

Equity interest percentage

99%

100%

Vietnam International Travel and Service Joint Stock Company [Member]

Description of Business and Organization [Line Items]

Equity interest percentage

100%

Sopa (Phil) Incorporated [Member]

Description of Business and Organization [Line Items]

Equity interest percentage

100%

Thoughtful Media Group Incorporated [Member]

Description of Business and Organization [Line Items]

Equity interest percentage

100%

100%

Hottab Vietnam Company Limited [Member]

Description of Business and Organization [Line Items]

Equity interest percentage

100%

Hottab Pte Lt [Member]

Description of Business and Organization [Line Items]

Equity interest percentage

100%

Disposed shareholding percentage

100%

Initial Public Offering [Member]

Description of Business and Organization [Line Items]

Offering shares of common stock (in Shares)

2,888,889

Public offering price per share (in Dollars per share) | $ / shares

$ 9

Gross proceeds (in Dollars) | $

$ 26,000,001

Option Shares [Member]

Description of Business and Organization [Line Items]

Proceeds of initial public offering (in Dollars) | $

$ 2,124,999

Description of Business and O_4

Description of Business and Organization (Details) - Schedule of Description of Subsidiaries	9 Months Ended
	Sep. 30, 2024
Society Technology LLC [Member]
Schedule of Description of Subsidiaries [Line Items]
Place and date of incorporation	United States, January 24, 2019
Principal activities	IP Licensing
Particulars of registered/ paid up share capital	US$1
Effective interest held	100%
SOPA Cognitive Analytics Private Limited [Member]
Schedule of Description of Subsidiaries [Line Items]
Place and date of incorporation	India February 5, 2019
Principal activities	Computer sciences consultancy and data analytics
Particulars of registered/ paid up share capital	INR 1,238,470
Effective interest held	100%
SOPA Technology Pte. Ltd.[Member]
Schedule of Description of Subsidiaries [Line Items]
Place and date of incorporation	Singapore, June 4, 2019
Principal activities	Investment holding
Particulars of registered/ paid up share capital	SGD 1,250,000
Effective interest held	95%
SOPA Technology Company Limited [Member]
Schedule of Description of Subsidiaries [Line Items]
Place and date of incorporation	Vietnam October 1, 2019
Principal activities	Software production
Particulars of registered/ paid up share capital	Registered: VND 2,307,300,000; Paid up: VND 1,034,029,911
Effective interest held	100%
Thoughtful Media (Singapore) Pte. Ltd. (FKA: Hottab Pte Ltd. (HPL)) Member]
Schedule of Description of Subsidiaries [Line Items]
Place and date of incorporation	Singapore January 17, 2015
Principal activities	Digital marketing
Particulars of registered/ paid up share capital	SGD 620,287.75
Effective interest held	100%
Hottab Vietnam Co. Ltd [Member]
Schedule of Description of Subsidiaries [Line Items]
Place and date of incorporation	Vietnam April 17, 2015
Principal activities	Sale of POS hardware and software
Particulars of registered/ paid up share capital	VND 1,000,000,000
Effective interest held	100%
Thoughtful Media Group Co. Ltd (FKA: Hottab Asset Company Limited) [Member]
Schedule of Description of Subsidiaries [Line Items]
Place and date of incorporation	Vietnam July 25, 2019
Principal activities	Digital marketing
Particulars of registered/ paid up share capital	VND 5,000,000,000
Effective interest held	100%
Nextgen Retail Inc (FKA: Leflair Incorporated) [Member]
Schedule of Description of Subsidiaries [Line Items]
Place and date of incorporation	United States December 7, 2021
Principal activities	Investment holding
Particulars of registered/ paid up share capital	US$1
Effective interest held	100%
SOPA Capital Limited [Member]
Schedule of Description of Subsidiaries [Line Items]
Place and date of incorporation	United Kingdom December 07, 2021
Principal activities	Investment holding
Particulars of registered/ paid up share capital	GBP 1
Effective interest held	100%
Thoughtful Media (Philippines) Incorporated (FKA: SOPA (Phil) Incorporated) [Member]
Schedule of Description of Subsidiaries [Line Items]
Place and date of incorporation	Philippines Jan 11, 2022
Principal activities	Investment holding
Particulars of registered/ paid up share capital	PHP 11,000,000
Effective interest held	100%
New Retail Experience Incorporated [Member]
Schedule of Description of Subsidiaries [Line Items]
Place and date of incorporation	Philippines Jan 16, 2020
Principal activities	On-line Grocery delivery platform
Particulars of registered/ paid up share capital	PHP 3,750,000
Effective interest held	100%
Dream Space Trading Co Ltd [Member]
Schedule of Description of Subsidiaries [Line Items]
Place and date of incorporation	Vietnam May 23, 2018
Principal activities	On-line Grocery and food delivery platform
Particulars of registered/ paid up share capital	VND 500,000,000
Effective interest held	100%
Push Delivery Pte Ltd [Member]
Schedule of Description of Subsidiaries [Line Items]
Place and date of incorporation	Singapore January 7, 2022
Principal activities	Investment holding
Particulars of registered/ paid up share capital	US$2,000
Effective interest held	100%
Gorilla Networks Pte. Ltd. [Member]
Schedule of Description of Subsidiaries [Line Items]
Place and date of incorporation	Singapore September 3, 2019
Principal activities	Investment holding
Particulars of registered/ paid up share capital	US$2,620,000 and SGD 730,000
Effective interest held	100%
Gorilla Mobile Singapore Pte. Ltd. [Member]
Schedule of Description of Subsidiaries [Line Items]
Place and date of incorporation	Singapore August 6, 2020
Principal activities	Telecommunications resellers
Particulars of registered/ paid up share capital	SGD 100
Effective interest held	100%
Gorilla Networks (VN) LLC [Member]
Schedule of Description of Subsidiaries [Line Items]
Place and date of incorporation	Vietnam December 16, 2020
Principal activities	Telecommunications resellers
Particulars of registered/ paid up share capital	VND 233,000,000
Effective interest held	100%
Thoughtful Media Group Incorporated [Member]
Schedule of Description of Subsidiaries [Line Items]
Place and date of incorporation	United States June 28,2022
Principal activities	Investment holding
Particulars of registered/ paid up share capital	US$1,600
Effective interest held	100%
Thoughtful (Thailand) Co. Ltd [Member]
Schedule of Description of Subsidiaries [Line Items]
Place and date of incorporation	Thailand September 2, 2014
Principal activities	Digital marketing
Particulars of registered/ paid up share capital	THB 4,000,000
Effective interest held	99.75%
AdActive Media CA Inc. [Member]
Schedule of Description of Subsidiaries [Line Items]
Place and date of incorporation	United States April 12, 2010
Principal activities	Digital marketing
Particulars of registered/ paid up share capital	Preferred: US$1,929.1938 Common: US$4,032.7871
Effective interest held	100%
PT Tunas Sukses Mandiri [Member]
Schedule of Description of Subsidiaries [Line Items]
Place and date of incorporation	Indonesia February 8, 2010
Principal activities	Online ticketing and reservation
Particulars of registered/ paid up share capital	IDR 26,000,000
Effective interest held	99%
Nusatrip Malaysia Sdn Bhd [Member]
Schedule of Description of Subsidiaries [Line Items]
Place and date of incorporation	Malaysia March 1, 2017
Principal activities	Online ticketing and reservation
Particulars of registered/ paid up share capital	MYR 52,000
Effective interest held	99%
Nusatrip Singapore Pte Ltd [Member]
Schedule of Description of Subsidiaries [Line Items]
Place and date of incorporation	Singapore December 6, 2016
Principal activities	Online ticketing and reservation
Particulars of registered/ paid up share capital	SGD 212,206
Effective interest held	99%
Nusatrip International Pte Ltd [Member]
Schedule of Description of Subsidiaries [Line Items]
Place and date of incorporation	Singapore January 9, 2015
Principal activities	Online ticketing and reservation
Particulars of registered/ paid up share capital	SGD 905,006.51
Effective interest held	99%
PT Thoughtful Media Group Indonesia (FKA: PT Wahana Cerita Indonesia) [Member]
Schedule of Description of Subsidiaries [Line Items]
Place and date of incorporation	Indonesia January 14, 2022
Principal activities	Digital marketing and event organizer
Particulars of registered/ paid up share capital	IDR 51,000,000
Effective interest held	100%
Mekong Leisure Travel Company Limited [Member]
Schedule of Description of Subsidiaries [Line Items]
Place and date of incorporation	Vietnam October 6, 2011
Principal activities	Online ticketing, reservation and system
Particulars of registered/ paid up share capital	VND 875,460,000
Effective interest held	99%
Vietnam International Travel and Service Joint Stock Company [Member]
Schedule of Description of Subsidiaries [Line Items]
Place and date of incorporation	Vietnam November 16, 2012
Principal activities	Ticketing
Particulars of registered/ paid up share capital	VND 1,900,000,000
Effective interest held	100%
Sopa Incorporated [Member]
Schedule of Description of Subsidiaries [Line Items]
Place and date of incorporation	Unites States May 22, 2023
Principal activities	Investment holding
Particulars of registered/ paid up share capital	Common: US$0.10
Effective interest held	100%
Nusatrip Incorporated [Member]
Schedule of Description of Subsidiaries [Line Items]
Place and date of incorporation	United States May 22,2023
Principal activities	Investment holding
Particulars of registered/ paid up share capital	Common: US$1,400
Effective interest held	100%
Thoughtful Media (Malaysia) Sdn Bhd [Member]
Schedule of Description of Subsidiaries [Line Items]
Place and date of incorporation	Malaysia October 18, 2023
Principal activities	Digital marketing
Particulars of registered/ paid up share capital	MYR 1,000
Effective interest held	100%

Going Concern and Liquidity (De

Going Concern and Liquidity (Details) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Going Concern and Liquidity [Abstract]
Net loss	$ 6,106,754
Operating cash flow	(1,178,148)	$ (9,817,965)
Working capital deficit	6,129,482
Accumulated deficit	(106,090,558)		$ (99,272,691)
Cash and cash equivalents	$ 4,274,471

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Summary of Significant Accounting Policies [Line Items]
Cash and cash equivalents excluded restricted cash	$ 4,220,371		$ 4,220,371		$ 3,628,670
Bank deposits	250,000		250,000
Uninsured bank deposits	0		0		83,152
Restricted cash	54,100	$ 61,353	54,100	$ 61,353	95,312
Allowance for doubtful accounts
Inventories amount	$ 294,487		294,487		431,483
Impairment loss of intangible assets			$ 135,000	0
Digital marketing description			Thoughtful Media’s data-rich multi-channel network has uploaded over 675,000 videos with over 80 billion video views. The current network of 263 YouTube channels has onboarded over 85 million subscribers with an average monthly viewership of over 600 million views.
Invoiced sales rate	10%		10%
Ticketing services revenue percent			100%
Contract assets balance	$ 607,117		$ 607,117		247,368
Contract liability balance	1,326,384		1,326,384		1,265,753
Software development costs	13,635	12,649	40,972	41,777
Sales and marketing expenses	40,263	236,874	$ 311,096	466,252
Tax benefit recognized percent			50%
Right of use asset	917,836		$ 917,836		1,407,956
Software Development Cost [Member]
Summary of Significant Accounting Policies [Line Items]
Software development costs	13,635	12,649	40,972	41,777
Advertising Expense [Member]
Summary of Significant Accounting Policies [Line Items]
Sales and marketing expenses	40,263	236,874	311,096	466,252
E-Commerce Business [Member]
Summary of Significant Accounting Policies [Line Items]
Revenue	4,931	87,201	29,360	456,972
Merchant P O S [Member]
Summary of Significant Accounting Policies [Line Items]
Revenue	0	3,809	0	5,696
Grocery Food Delivery [Member]
Summary of Significant Accounting Policies [Line Items]
Revenue	$ 0	54,762	$ 0	88,847
Invoiced sales rate	10%		10%
Telecommunication Reseller [Member]
Summary of Significant Accounting Policies [Line Items]
Revenue	$ 106	2,977	$ 4,849	23,648
Marketing Services From Social Media Platform [Member]
Summary of Significant Accounting Policies [Line Items]
Revenue	1,461,480	1,784,695	4,542,073	4,579,429
Ancillary services [Member]
Summary of Significant Accounting Policies [Line Items]
Revenue	209,377	$ 394,193	657,201	$ 1,438,829
Bank Deposits [Member]
Summary of Significant Accounting Policies [Line Items]
Uninsured bank deposits	$ 3,989,977		$ 3,989,977		$ 3,262,161
Board of Directors [Member]
Summary of Significant Accounting Policies [Line Items]
Exercise price (in Dollars per share)	$ 97.35		$ 97.35

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Life	Sep. 30, 2024
Computer equipment [Member]
Schedule of Expected Useful Life [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Office equipment [Member]
Schedule of Expected Useful Life [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Renovation [Member]
Schedule of Expected Useful Life [Line Items]
Property, Plant and Equipment, Useful Life	5 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of Translation of Amounts Exchange Rates	Sep. 30, 2024	Sep. 30, 2023
Period End [Member] | SGD [Member]
Schedule of Translation of Amounts Exchange Rates [Line Items]
Foreign Currency Exchange Rate, Translation	0.77993	0.73165
Period End [Member] | VND [Member]
Schedule of Translation of Amounts Exchange Rates [Line Items]
Foreign Currency Exchange Rate, Translation	0.000041	0.000041
Period End [Member] | INR [Member]
Schedule of Translation of Amounts Exchange Rates [Line Items]
Foreign Currency Exchange Rate, Translation	0.01194	0.01202
Period End [Member] | PHP [Member]
Schedule of Translation of Amounts Exchange Rates [Line Items]
Foreign Currency Exchange Rate, Translation	0.01783	0.01764
Period End [Member] | THB [Member]
Schedule of Translation of Amounts Exchange Rates [Line Items]
Foreign Currency Exchange Rate, Translation	0.03094	0.02727
Period End [Member] | MYR [Member]
Schedule of Translation of Amounts Exchange Rates [Line Items]
Foreign Currency Exchange Rate, Translation	0.24267	0.21276
Period End [Member] | IDR [Member]
Schedule of Translation of Amounts Exchange Rates [Line Items]
Foreign Currency Exchange Rate, Translation	0.000066	0.000064
Period Average [Member] | SGD [Member]
Schedule of Translation of Amounts Exchange Rates [Line Items]
Foreign Currency Exchange Rate, Translation	0.74763	0.74578
Period Average [Member] | VND [Member]
Schedule of Translation of Amounts Exchange Rates [Line Items]
Foreign Currency Exchange Rate, Translation	0.00004	0.000042
Period Average [Member] | INR [Member]
Schedule of Translation of Amounts Exchange Rates [Line Items]
Foreign Currency Exchange Rate, Translation	0.01199	0.01214
Period Average [Member] | PHP [Member]
Schedule of Translation of Amounts Exchange Rates [Line Items]
Foreign Currency Exchange Rate, Translation	0.01754	0.01802
Period Average [Member] | THB [Member]
Schedule of Translation of Amounts Exchange Rates [Line Items]
Foreign Currency Exchange Rate, Translation	0.02802	0.02895
Period Average [Member] | MYR [Member]
Schedule of Translation of Amounts Exchange Rates [Line Items]
Foreign Currency Exchange Rate, Translation	0.21592	0.22157
Period Average [Member] | IDR [Member]
Schedule of Translation of Amounts Exchange Rates [Line Items]
Foreign Currency Exchange Rate, Translation	0.000063	0.000066

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details) - Schedule of Computation of Diluted Net Loss Per Share - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Schedule of Computation of Diluted Net Loss Per Share [Abstract]
Net loss attributable to Society Pass Incorporated	$ (1,377,885)	$ (3,861,929)	$ (6,156,153)	$ (12,472,114)
Weighted average common shares outstanding – Basic	2,882,349	1,898,924	2,733,145	1,861,192
Weighted average common shares outstanding – Diluted	2,882,349	1,898,924	2,733,145	1,861,192
Net loss per share – Basic	$ (0.48)	$ (2.03)	$ (2.25)	$ (6.7)
Net loss per share – Diluted	$ (0.48)	$ (2.03)	$ (2.25)	$ (6.7)

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Details) - Schedule of Common Stock Issued - shares		9 Months Ended
		Sep. 30, 2024	Sep. 30, 2023
Schedule of Common Stock Issued [Line Items]
Total of common stock equivalents		454,434	454,434
Options to purchase common stock [Member]
Schedule of Common Stock Issued [Line Items]
Total of common stock equivalents	[1]	129,685	129,685
Warrants granted to underwriter [Member]
Schedule of Common Stock Issued [Line Items]
Total of common stock equivalents		253,549	253,549
Warrants granted with Series C-1 Convertible Preferred Stock [Member]
Schedule of Common Stock Issued [Line Items]
Total of common stock equivalents		71,200	71,200
[1] The Board of Directors have approved a 10-year stock option at an exercise price of $97.35 per share that will be exercisable at any time.

Revenue (Details) - Schedule of

Revenue (Details) - Schedule of Revenue - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Schedule of Revenue [Line Items]
Revenue	$ 1,675,894	$ 2,269,066	$ 5,233,483	$ 6,498,878
Transferred at Point in Time [Member] | Sales – online ordering [Member]
Schedule of Revenue [Line Items]
Revenue	4,931	87,201	29,360	456,972
Transferred at Point in Time [Member] | Sales – digital marketing [Member]
Schedule of Revenue [Line Items]
Revenue	649,437	864,200	1,860,550	1,631,863
Transferred at Point in Time [Member] | Sales – online ticketing and reservation [Member]
Schedule of Revenue [Line Items]
Revenue	208,873	390,384	650,480	1,433,133
Transferred at Point in Time [Member] | Sales – data [Member]
Schedule of Revenue [Line Items]
Revenue	106	2,977	4,849	23,648
Transferred at Point in Time [Member] | Hardware sales [Member]
Schedule of Revenue [Line Items]
Revenue
Transferred over Time [Member] | Sales – digital marketing [Member]
Schedule of Revenue [Line Items]
Revenue	812,043	920,495	2,681,523	2,947,566
Transferred over Time [Member] | Software subscription sales [Member]
Schedule of Revenue [Line Items]
Revenue	$ 504	$ 3,809	$ 6,721	$ 5,696

Revenue (Details) - Schedule _2

Revenue (Details) - Schedule of Contract Liabilities - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Schedule of Contract Liabilities [Abstract]
Contract liabilities, brought forward	$ 1,265,753	$ 1,405,090
Add: recognized as deferred revenue	1,326,384	1,265,753
Less: recognized as revenue	(1,265,753)	(1,405,090)
Contract liabilities, carried forward	$ 1,326,384	$ 1,265,753

Segment Reporting (Details)

Segment Reporting (Details)	9 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
Reportable business segments	6

Segment Reporting (Details) - S

Segment Reporting (Details) - Schedule of Segment Reporting - Chief Financial Officer [Member] - USD ($)	3 Months Ended				9 Months Ended
	Sep. 30, 2024	Mar. 30, 2024	Sep. 30, 2023	Mar. 30, 2023	Sep. 30, 2024	Mar. 30, 2024	Sep. 30, 2023	Mar. 30, 2023	Dec. 31, 2023	Mar. 31, 2023
Revenue from external customers
Total revenue	$ 1,675,894		$ 2,269,066		$ 5,233,483		$ 6,498,878
Cost of sales:
Total cost of revenue	(1,310,248)		(1,806,502)		(3,910,883)		(4,672,918)
Gross income (loss)	365,646		577,159		1,322,600		1,825,960
Operating Expenses
Sales and marketing expenses	(40,263)		(236,874)		(311,096)		(466,252)
Software development costs	(13,635)		(12,649)		(40,972)		(41,777)
Depreciation	(60,867)		(48,559)		(182,344)		(184,090)
Amortization	(105,028)		(111,589)		(310,962)		(919,110)
General and administrative expenses	(1,320,467)		(4,495,398)		(6,698,695)		(13,223,281)
Total operating expenses	(1,540,260)		(4,705,069)		(7,544,069)		(14,834,510)
Loss from operations	(1,174,614)		(4,142,505)		(6,221,469)		(14,834,510)
JV income			816				7,660
Gain on early lease termination							1,064
Impairment of intangible assets	(135,000)				(135,000)
Gain on disposal of plant and equipment					206
Interest income	3,985		34,613		10,114		133,807
Interest expense	(40,466)		(278)		(40,924)		(930)
Waiver of loan payable	382		188,738		43,792		203,938
Written-off of plant and equipment	(60)		(5,093)		(8,480)		(7,676)
Other income	17,003		6,409		245,007		55,612
Total other income (expense)	(154,156)		225,025		114,715		393,475
Intangible assets, net	5,654,113				5,654,113				$ 6,081,728
Identifiable assets	11,330,268				11,330,268				10,281,446
Loss before income taxes	(1,328,770)		(3,917,300)		(6,106,754)		(12,615,075)
Sales – online ordering [Member]
Revenue from external customers
Total revenue	4,931		87,201		29,360		456,972
Sales – digital marketing [Member]
Revenue from external customers
Total revenue	1,461,480		1,784,695		4,542,073		4,579,429
Sales – online ticketing and reservation [Member]
Revenue from external customers
Total revenue	208,873		390,384		650,480		1,433,133
Sales – data [Member]
Revenue from external customers
Total revenue	106		23,648		4,849		23,648
Software sales [Member]
Revenue from external customers
Total revenue	504		3,809		6,721		5,696
Cost of online ordering [Member]
Cost of sales:
Total cost of revenue	(6,650)		(77,061)		(33,281)		(436,796)
Cost of digital marketing [Member]
Cost of sales:
Total cost of revenue	(1,298,566)		(1,457,213)		(3,802,729)		(3,728,058)
Cost of online platform [Member]
Cost of sales:
Total cost of revenue			(110,862)				(282,406)
Cost of data [Member]
Cost of sales:
Total cost of revenue	2,995		(7,055)		(47,065)		(40,409)
Software cost [Member]
Cost of sales:
Total cost of revenue	(8,027)		(54,311)		(27,808)		(185,249)
Online F&B and Groceries Deliveries [Member]
Revenue from external customers
Total revenue			6,415				95,262
Cost of sales:
Total cost of revenue	1		(3,317)		(501)		(102,677)
Gross income (loss)	1		3,098		(501)		(7,415)
Operating Expenses
Sales and marketing expenses							(1,782)
Software development costs
Depreciation	(5,296)		(16,607)		(15,946)		(25,834)
Amortization
General and administrative expenses	(15,298)		(391,702)		(157,726)		(580,999)
Total operating expenses	(20,594)		(408,309)		(173,672)		(608,615)
Loss from operations	(20,593)		(405,211)		(174,173)		(616,030)
JV income			816				7,660
Gain on early lease termination
Impairment of intangible assets
Gain on disposal of plant and equipment					206
Interest income	1		3		10		8
Interest expense							(27)
Waiver of loan payable			188,738				214,959
Written-off of plant and equipment			(5,093)				(7,676)
Other income	(66)		2,068		3,705		5,342
Total other income (expense)	(65)		186,532		3,921		220,266
Intangible assets, net
Identifiable assets	108,529				108,529				167,360
Loss before income taxes	(20,658)		(218,679)		(170,252)		(395,764)
Online F&B and Groceries Deliveries [Member] | Sales – online ordering [Member]
Revenue from external customers
Total revenue			6,415				95,262
Online F&B and Groceries Deliveries [Member] | Sales – digital marketing [Member]
Revenue from external customers
Total revenue
Online F&B and Groceries Deliveries [Member] | Sales – online ticketing and reservation [Member]
Revenue from external customers
Total revenue
Online F&B and Groceries Deliveries [Member] | Sales – data [Member]
Revenue from external customers
Total revenue
Online F&B and Groceries Deliveries [Member] | Software sales [Member]
Revenue from external customers
Total revenue
Online F&B and Groceries Deliveries [Member] | Cost of online ordering [Member]
Cost of sales:
Total cost of revenue	1		(3,317)		(501)		(102,677)
Online F&B and Groceries Deliveries [Member] | Cost of digital marketing [Member]
Cost of sales:
Total cost of revenue
Online F&B and Groceries Deliveries [Member] | Cost of online platform [Member]
Cost of sales:
Total cost of revenue
Online F&B and Groceries Deliveries [Member] | Cost of data [Member]
Cost of sales:
Total cost of revenue
Online F&B and Groceries Deliveries [Member] | Software cost [Member]
Cost of sales:
Total cost of revenue
Digital Marketing [Member]
Revenue from external customers
Total revenue		$ 1,461,480		$ 1,689,189		$ 4,542,073		$ 4,283,923
Cost of sales:
Total cost of revenue		(1,298,566)		(1,456,419)		(3,802,729)		(3,727,264)
Gross income (loss)		162,914		232,770		739,344		756,659
Operating Expenses
Sales and marketing expenses		(2,053)		(535)		(75,919)		(21,712)
Software development costs
Depreciation		(6,287)		(5,544)		(18,444)		(11,814)
Amortization
General and administrative expenses		(379,481)		(433,089)		(1,248,313)		(1,065,006)
Total operating expenses		(387,821)		(439,168)		(1,342,676)		(1,098,532)
Loss from operations		(224,907)		(206,398)		(603,332)		(341,873)
JV income
Gain on early lease termination								1,064
Impairment of intangible assets
Gain on disposal of plant and equipment
Interest income		39		82		358		205
Interest expense
Waiver of loan payable
Written-off of plant and equipment
Other income		658		391		2,009		456
Total other income (expense)		697		473		2,367		1,725
Intangible assets, net		1,659,000				1,659,000				$ 1,659,000
Identifiable assets		3,086,889				3,086,889				$ 2,495,897
Loss before income taxes		(224,210)		(205,925)		(600,965)		(340,148)
Digital Marketing [Member] | Sales – online ordering [Member]
Revenue from external customers
Total revenue
Digital Marketing [Member] | Sales – digital marketing [Member]
Revenue from external customers
Total revenue		1,461,480		1,689,189		4,542,073		4,283,923
Digital Marketing [Member] | Sales – online ticketing and reservation [Member]
Revenue from external customers
Total revenue
Digital Marketing [Member] | Sales – data [Member]
Revenue from external customers
Total revenue
Digital Marketing [Member] | Software sales [Member]
Revenue from external customers
Total revenue
Digital Marketing [Member] | Cost of online ordering [Member]
Cost of sales:
Total cost of revenue
Digital Marketing [Member] | Cost of digital marketing [Member]
Cost of sales:
Total cost of revenue		(1,298,566)		(1,456,419)		(3,802,729)		(3,727,264)
Digital Marketing [Member] | Cost of online platform [Member]
Cost of sales:
Total cost of revenue
Digital Marketing [Member] | Cost of data [Member]
Cost of sales:
Total cost of revenue
Digital Marketing [Member] | Software cost [Member]
Cost of sales:
Total cost of revenue
Online Ticketing and reservation [Member]
Revenue from external customers
Total revenue	209,377		489,699		657,201		1,533,590
Cost of sales:
Total cost of revenue	(4,279)		(124,042)		(16,469)		(304,219)
Gross income (loss)	205,098		365,657		640,732		1,229,371
Operating Expenses
Sales and marketing expenses	(37,071)		(59,341)		(134,926)		(207,899)
Software development costs
Depreciation	(21,590)		(9,230)		(64,940)		(65,921)
Amortization	(6,160)		(19,359)		(18,479)		(19,359)
General and administrative expenses	(177,439)		(421,954)		(1,172,476)		(1,428,504)
Total operating expenses	(242,260)		(509,884)		(1,390,821)		(1,721,683)
Loss from operations	(37,162)		(144,227)		(750,089)		(492,312)
JV income
Gain on early lease termination
Impairment of intangible assets					(135,000)
Gain on disposal of plant and equipment
Interest income	418		681		1,773		2,027
Interest expense			9				14
Waiver of loan payable
Written-off of plant and equipment
Other income	149		(93,948)		1,357		(92,552)
Total other income (expense)	567		(93,258)		(131,870)		(90,511)
Intangible assets, net	3,354,098				3,354,098				3,372,445
Identifiable assets	4,997,590				4,997,590				3,188,452
Loss before income taxes	(36,595)		(237,485)		(881,959)		(582,823)
Online Ticketing and reservation [Member] | Sales – online ordering [Member]
Revenue from external customers
Total revenue
Online Ticketing and reservation [Member] | Sales – digital marketing [Member]
Revenue from external customers
Total revenue			95,506				95,506
Online Ticketing and reservation [Member] | Sales – online ticketing and reservation [Member]
Revenue from external customers
Total revenue	208,873		390,384		650,480		1,433,133
Online Ticketing and reservation [Member] | Sales – data [Member]
Revenue from external customers
Total revenue
Online Ticketing and reservation [Member] | Software sales [Member]
Revenue from external customers
Total revenue	504		3,809		6,721		4,951
Online Ticketing and reservation [Member] | Cost of online ordering [Member]
Cost of sales:
Total cost of revenue
Online Ticketing and reservation [Member] | Cost of digital marketing [Member]
Cost of sales:
Total cost of revenue			(794)				(794)
Online Ticketing and reservation [Member] | Cost of online platform [Member]
Cost of sales:
Total cost of revenue			(110,862)				(282,406)
Online Ticketing and reservation [Member] | Cost of data [Member]
Cost of sales:
Total cost of revenue
Online Ticketing and reservation [Member] | Software cost [Member]
Cost of sales:
Total cost of revenue	(4,279)		(12,386)		(16,469)		(21,019)
e-Commerce [Member]
Revenue from external customers
Total revenue	4,931		80,786		29,360		361,710
Cost of sales:
Total cost of revenue	(10,399)		(115,669)		(44,119)		(496,428)
Gross income (loss)	(5,468)		(34,883)		(14,759)		(134,718)
Operating Expenses
Sales and marketing expenses	(580)		(14,822)		(20,848)		(70,244)
Software development costs
Depreciation	(11,684)		(11,685)		(35,053)		(31,119)
Amortization
General and administrative expenses	(106,883)		(172,888)		(343,741)		(602,717)
Total operating expenses	(119,147)		(199,395)		(399,642)		(704,080)
Loss from operations	(124,615)		(234,278)		(414,401)		(838,798)
JV income
Gain on early lease termination
Impairment of intangible assets
Gain on disposal of plant and equipment
Interest income			219		3		1,002
Interest expense
Waiver of loan payable
Written-off of plant and equipment
Other income	122		911		3,447		1,983
Total other income (expense)	122		1,130		3,450		2,985
Intangible assets, net
Identifiable assets	255,132				255,132				361,421
Loss before income taxes	(124,493)		(233,148)		(410,951)		(835,813)
e-Commerce [Member] | Sales – online ordering [Member]
Revenue from external customers
Total revenue	4,931		80,786		29,360		361,710
e-Commerce [Member] | Sales – digital marketing [Member]
Revenue from external customers
Total revenue
e-Commerce [Member] | Sales – online ticketing and reservation [Member]
Revenue from external customers
Total revenue
e-Commerce [Member] | Sales – data [Member]
Revenue from external customers
Total revenue
e-Commerce [Member] | Software sales [Member]
Revenue from external customers
Total revenue
e-Commerce [Member] | Cost of online ordering [Member]
Cost of sales:
Total cost of revenue	(6,651)		(73,744)		(32,780)		(334,119)
e-Commerce [Member] | Cost of digital marketing [Member]
Cost of sales:
Total cost of revenue
e-Commerce [Member] | Cost of online platform [Member]
Cost of sales:
Total cost of revenue
e-Commerce [Member] | Cost of data [Member]
Cost of sales:
Total cost of revenue
e-Commerce [Member] | Software cost [Member]
Cost of sales:
Total cost of revenue	(3,748)		(41,925)		(11,339)		(162,309)
Telecommunication Reseller [Member]
Revenue from external customers
Total revenue	106		23,648		4,849		23,648
Cost of sales:
Total cost of revenue	2,995		(7,055)		(47,065)		(40,409)
Gross income (loss)	3,101		(16,761)		(42,216)		(16,761)
Operating Expenses
Sales and marketing expenses	(125)		(10,925)		(17,787)		(10,977)
Software development costs
Depreciation
Amortization	(91,248)		(89,757)		(269,940)		(89,757)
General and administrative expenses	(1,813)		(2,968)		(41,647)		(76,169)
Total operating expenses	(93,186)		(103,650)		(329,374)		(176,903)
Loss from operations	(90,085)		(107,728)		(371,590)		(193,664)
JV income
Gain on early lease termination
Impairment of intangible assets
Gain on disposal of plant and equipment
Interest income
Interest expense	(203)		(287)		(661)		(914)
Waiver of loan payable	382				43,792
Written-off of plant and equipment
Other income	1,521		(41)		1,748		12,400
Total other income (expense)	1,700		(328)		44,879		11,483
Intangible assets, net	529,565				529,565				911,706
Identifiable assets	22,350				22,350				46,625
Loss before income taxes	(88,385)		(108,056)		(326,711)		(182,181)
Telecommunication Reseller [Member] | Sales – online ordering [Member]
Revenue from external customers
Total revenue
Telecommunication Reseller [Member] | Sales – digital marketing [Member]
Revenue from external customers
Total revenue
Telecommunication Reseller [Member] | Sales – online ticketing and reservation [Member]
Revenue from external customers
Total revenue
Telecommunication Reseller [Member] | Sales – data [Member]
Revenue from external customers
Total revenue	106		23,648		4,849		23,648
Telecommunication Reseller [Member] | Software sales [Member]
Revenue from external customers
Total revenue
Telecommunication Reseller [Member] | Cost of online ordering [Member]
Cost of sales:
Total cost of revenue
Telecommunication Reseller [Member] | Cost of digital marketing [Member]
Cost of sales:
Total cost of revenue
Telecommunication Reseller [Member] | Cost of online platform [Member]
Cost of sales:
Total cost of revenue
Telecommunication Reseller [Member] | Cost of data [Member]
Cost of sales:
Total cost of revenue	2,995		(7,055)		(47,065)		(40,409)
Telecommunication Reseller [Member] | Software cost [Member]
Cost of sales:
Total cost of revenue
Merchant POS [Member]
Revenue from external customers
Total revenue							745
Cost of sales:
Total cost of revenue							(1,921)
Gross income (loss)							(1,176)
Operating Expenses
Sales and marketing expenses	(434)		(151,251)		(61,616)		(153,638)
Software development costs	(13,635)		(12,649)		(40,972)		(41,777)
Depreciation	(16,010)		(5,493)		(47,961)		(49,402)
Amortization	(7,620)		(2,473)		(22,543)		(809,994)
General and administrative expenses	(639,553)		(2,872,797)		(3,734,792)		(9,469,886)
Total operating expenses	(677,252)		(3,044,663)		(3,907,884)		(10,521,697)
Loss from operations	(677,252)		(3,044,663)		(3,907,884)		(10,525,873)
JV income
Gain on early lease termination
Impairment of intangible assets	(135,000)
Gain on disposal of plant and equipment
Interest income	3,527		33,628		7,970		130,565
Interest expense	(40,263)				(40,263)
Waiver of loan payable							(11,021)
Written-off of plant and equipment	(60)				(8,480)
Other income	14,619		97,028		232,741		127,983
Total other income (expense)	(157,177)		130,656		191,968		247,527
Intangible assets, net	111,450				111,450				138,577
Identifiable assets	2,859,778				2,859,778				$ 4,021,691
Loss before income taxes	(834,429)		(2,914,007)		(3,715,916)		(10,278,346)
Merchant POS [Member] | Sales – online ordering [Member]
Revenue from external customers
Total revenue
Merchant POS [Member] | Sales – digital marketing [Member]
Revenue from external customers
Total revenue
Merchant POS [Member] | Sales – online ticketing and reservation [Member]
Revenue from external customers
Total revenue
Merchant POS [Member] | Sales – data [Member]
Revenue from external customers
Total revenue
Merchant POS [Member] | Software sales [Member]
Revenue from external customers
Total revenue							745
Merchant POS [Member] | Cost of online ordering [Member]
Cost of sales:
Total cost of revenue
Merchant POS [Member] | Cost of digital marketing [Member]
Cost of sales:
Total cost of revenue
Merchant POS [Member] | Cost of online platform [Member]
Cost of sales:
Total cost of revenue
Merchant POS [Member] | Cost of data [Member]
Cost of sales:
Total cost of revenue
Merchant POS [Member] | Software cost [Member]
Cost of sales:
Total cost of revenue							$ (1,921)

Segment Reporting (Details) -_2

Segment Reporting (Details) - Schedule of Geographic Segments - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Schedule of Geographic Segments [Line Items]
Geographic segments	$ 1,675,894	$ 2,269,066	$ 5,233,483	$ 6,498,878
Indonesia [Member]
Schedule of Geographic Segments [Line Items]
Geographic segments	167,725	484,400	697,337	1,017,377
Vietnam [Member]
Schedule of Geographic Segments [Line Items]
Geographic segments	70,831	497,910	557,402	1,121,286
Philippines [Member]
Schedule of Geographic Segments [Line Items]
Geographic segments	94,899	58,740	197,500	144,899
Singapore [Member]
Schedule of Geographic Segments [Line Items]
Geographic segments	55,497	168,109	140,216	619,463
United States [Member]
Schedule of Geographic Segments [Line Items]
Geographic segments	809,789	920,495	2,679,269	2,947,566
Thailand [Member]
Schedule of Geographic Segments [Line Items]
Geographic segments	477,141	139,396	961,356	645,528
Malaysia [Member]
Schedule of Geographic Segments [Line Items]
Geographic segments	$ 12	$ 16	$ 403	$ 2,759

Deposit, Prepayments and Othe_3

Deposit, Prepayments and Other Receivables (Details) - Schedule of Deposit, Prepayments and Other Receivables - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Schedule Of Deposit Prepayments And Other Receivables Abstract
Deposits	$ 522,314	$ 772,427
Prepayments	594,406	838,721
Value added tax	139,101	118,167
Interest receivable	3,495	11,552
Other receivables	2,548,442	466,907
Total	$ 3,807,758	$ 2,207,774

Inventories (Details)

Inventories (Details) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Inventories [Abstract]
Cost of revenue	$ 33,281	$ 436,796
Inventories	$ 294,487		$ 431,483

Inventories (Details) - Schedul

Inventories (Details) - Schedule of Inventories - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Schedule of Inventories [Abstract]
Finished goods	$ 294,487	$ 431,483
Less:
Reserve for excess and obsolete inventory
Total Inventories	$ 294,487	$ 431,483

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)		3 Months Ended		9 Months Ended
	Nov. 01, 2018	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Sep. 30, 2020
Intangible Assets [Line Items]
Subscription agreement shares (in Shares)		8,000		8,000
Aggregate amount				$ 8,000,000
Stated value (in Dollars per share)		$ 1,000		$ 1,000
Price per shares (in Dollars per share)		$ 10		$ 10
Impairment loss on intangible assets		$ 0	$ 135,000	$ 0	$ 800,000
Development costs		14,858,047		14,858,047		$ 14,812,103
Software Development Agreement [Member]
Intangible Assets [Line Items]
Software development agreement	$ 8,000,000
Estimated life							2 years 6 months
Apps Development [Member]
Intangible Assets [Line Items]
Development costs		$ 998,905	$ 966,535	$ 998,905	$ 966,535
Series A Convertible Preferred Stock [Member]
Intangible Assets [Line Items]
Subscription agreement shares (in Shares)		8,000		8,000
Aggregate amount				$ 8,000,000
Stated value (in Dollars per share)		$ 1,000		$ 1,000

Intangible Assets (Details) - S

Intangible Assets (Details) - Schedule of Intangible Assets - USD ($)	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Schedule of Intangible Assets [Line Items]
Intangible assets, gross	$ 14,858,047	$ 14,812,103
Less: impairment loss recognized	(135,000)
Less: accumulated depreciation	(9,068,934)	(8,730,375)
Intangible assets, net	$ 5,654,113	6,081,728
Software Platform [Member]
Schedule of Intangible Assets [Line Items]
Intangible assets, Useful life	2 years 6 months
Intangible assets, gross	$ 8,000,000	8,000,000
Apps Development [Member]
Schedule of Intangible Assets [Line Items]
Intangible assets, Useful life	3 years
Intangible assets, gross	$ 998,905	966,535
Computer software [Member]
Schedule of Intangible Assets [Line Items]
Intangible assets, Useful life	3 years
Intangible assets, gross	$ 758,488	744,914
Software System [Member]
Schedule of Intangible Assets [Line Items]
Intangible assets, Useful life	3 years
Intangible assets, gross
Intellectual Technology [Member]
Schedule of Intangible Assets [Line Items]
Intangible assets, Useful life	3 years
Intangible assets, gross
Identifiable Intangible Asset [Member]
Schedule of Intangible Assets [Line Items]
Intangible assets, gross	$ 5,100,654	5,100,654
Intangible assets, Useful life	Indefinite
Other Intangible Assets [Member]
Schedule of Intangible Assets [Line Items]
Intangible assets, gross
Minimum [Member] | Other Intangible Assets [Member]
Schedule of Intangible Assets [Line Items]
Intangible assets, Useful life	3 years
Maximum [Member] | Other Intangible Assets [Member]
Schedule of Intangible Assets [Line Items]
Intangible assets, Useful life	5 years

Plant and Equipment (Details)

Plant and Equipment (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Plant and Equipment [Abstract]
Depreciation expense	$ 60,867	$ 48,559	$ 182,344	$ 184,090

Plant and Equipment (Details) -

Plant and Equipment (Details) - Schedule of Plant and Equipment - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Schedule of Plant and Equipment [Line Items]
Property, plant and equipment, Gross	$ 1,215,289	$ 1,207,267
Less: accumulated depreciation	(713,083)	(520,609)
Less: exchange difference
Property, plant and equipment, Net	502,206	686,658
Computer [Member]
Schedule of Plant and Equipment [Line Items]
Property, plant and equipment, Gross	533,452	526,495
Office equipment [Member]
Schedule of Plant and Equipment [Line Items]
Property, plant and equipment, Gross	57,593	56,098
Furniture and fixtures [Member]
Schedule of Plant and Equipment [Line Items]
Property, plant and equipment, Gross	10,453	10,531
Renovation [Member]
Schedule of Plant and Equipment [Line Items]
Property, plant and equipment, Gross	$ 613,791	$ 614,143

Amounts Due to Related Partie_2

Amounts Due to Related Parties (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Related Party [Member]
Amounts Due to Related Parties [Line Items]
Due to related parties	$ 2,388	$ 9,900

Amounts Due to Related Partie_3

Amounts Due to Related Parties (Details) - Schedule of Amounts Due to Related Parties - USD ($)		Sep. 30, 2024	Dec. 31, 2023
Related Party [Member]
Schedule of Amounts Due to Related Parties [Line Items]
Amounts due to related parties	[1]	$ 2,388	$ 9,900
[1] The amounts represented temporary advances to the Company related parties (two officers), which were unsecured, interest-free and had no fixed terms of repayments. The Company’s due to related parties balance was $2,388 and $9,900 as of September 30, 2024 and December 31, 2023, respectively.

Accounts Payable and Accrued _3

Accounts Payable and Accrued Liabilities (Details) - Schedule of Accounts Payable - USD ($)		Sep. 30, 2024	Dec. 31, 2023
Schedule of Accounts Payable [Abstract]
Accounts payable-		$ 2,944,355	$ 1,690,651
Accrued liabilities and other payables	[1]	10,746,831	6,866,169
Total Accounts payable		$ 13,691,186	$ 8,556,820
[1] Accrued liabilities and other payables consisted of the following:

Accounts Payable and Accrued _4

Accounts Payable and Accrued Liabilities (Details) - Schedule of Accrued Liabilities and Other Payables - USD ($)		Sep. 30, 2024	Dec. 31, 2023
Schedule of Accrued Liabilities and Other Payables [Abstract]
Accrued payroll		$ 198,117	$ 137,096
Accrued VAT expenses		166,803	40,855
Accrued taxes		1,854,622	1,990,994
Accrued litigation expense	[1]	2,116,847	1,298,495
Customer deposit		2,889,893	402,339
Customer refund		151,864	922,784
Other payables		636,260	897,566
Other accrual	[2]	2,732,425	1,176,040
Total Accrued liabilities	[3]	$ 10,746,831	$ 6,866,169
[1] The accrued litigation expense has been covered by a secured bond paid and issued during the financial period ended September 30, 2024. The September 30, 2024 and December 31, 2023 balance includes long term pension provision and other operation accruals. Accrued liabilities and other payables consisted of the following:

Leases (Details)

Leases (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Leases [Abstract]
Incremental borrowing rate	5.67%
Lease term	2 years 5 months 15 days
Right-of-use assets	$ 917,836	$ 1,407,956
Lease liabilities	$ 920,488	$ 1,411,226

Leases (Details) - Schedule of

Leases (Details) - Schedule of Short-Term Leases - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Schedule of Short-Term Leases [Abstract]
Operating lease expense (per ASC 842)	$ 319,559	$ 422,785
Short-term lease expense (other than ASC 842)	60,247	93,651
Total lease expense	$ 379,806	$ 516,436

Leases (Details) - Schedule o_2

Leases (Details) - Schedule of Future Contractual Lease Payments - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Schedule of Future Contractual Lease Payments [Abstract]
2025	$ 471,609
2026	274,538
2027	232,257
2028	8,742
Total	987,146
Less: interest	(66,658)
Present value of lease liabilities	920,488	$ 1,411,226
Less: non-current portion	(489,375)	(847,950)
Present value of lease liabilities – current liability	$ 431,113	$ 563,276

Loans (Details)

Loans (Details)			3 Months Ended			9 Months Ended
	Jul. 15, 2024 USD ($)	Aug. 17, 2021 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2024 SGD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Jul. 15, 2024 SGD ($)	Aug. 17, 2021 SGD ($)
Gorilla Networks Pte Ltd [Member]
Loan [Line Items]
Loans Payable		$ 35,937							$ 50,000
Loan term		60 months
Interest expense				$ 203	$ 307	$ 661	$ 632
Third Party [Member]
Loan [Line Items]
Loans Payable	$ 405,564							$ 520,000
Loan term	4 months
Interest rate						5%
Interest expense			$ 40,263		$ 0	$ 40,263	$ 0
Loan from Bank [Member]
Loan [Line Items]
Interest rate						4.75%

Loans (Details) - Schedule of L

Loans (Details) - Schedule of Loans - USD ($)		Sep. 30, 2024	Dec. 31, 2023
Loan [Line Items]
Loans Payable		$ 421,614	$ 21,313
Loan A [Member]
Loan [Line Items]
Loans Payable	[1]	16,050	21,313
Loan – B [Member]
Loan [Line Items]
Loans Payable	[2]	$ 405,564
[1] On August 17, 2021, the newly acquired subsidiary, Gorilla Networks Pte. Ltd., received a loan from a bank of SGD 50,000, approximately $35,937 for a term of 60 months until August 31, 2026. The effective interest rate is 4.75%. For the three months ended September 30, 2024 and 2023, the Company recognized the interest expense of $203 and $307, respectively. For the nine months ended September 30, 2024 and 2023, the Company recognized the interest expense of $661 and $632, respectively. On July 15, 2024, the Company received a loan from a third party of SGD 520,000, approximately $405,564 for a term of four months and two weeks until November 30, 2024. The effective interest rate is 5% per month. For the three months ended September 30, 2024 and 2023, the Company recognized the interest expense of $40,263 and $0, respectively. For the nine months ended September 30, 2024 and 2023, the Company recognized the interest expense of $40,263 and $0, respectively.

Shareholders_ Deficit (Details)

Shareholders’ Deficit (Details) - USD ($)											3 Months Ended						9 Months Ended		12 Months Ended
	May 01, 2024	Mar. 01, 2022	Dec. 08, 2021	Nov. 12, 2021	Nov. 08, 2021	Sep. 21, 2021	Sep. 01, 2021	Feb. 10, 2021	Dec. 31, 2020	Aug. 31, 2019	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2023
Shareholders’ Deficit [Line Items]
Common stock shares authorized	6,333,333										6,333,333						6,333,333				6,333,333
Common stock par value (in Dollars per share)											$ 0.0001						$ 0.0001				$ 0.0001
Voting shares																	one
Common stock shares issued							54,330				3,645,689						3,645,689				2,217,491
Common stock issued											3,645,689						3,645,689				2,217,491
Stock split, description	Company effected a 1-for-15 reverse stock split of the issued and outstanding shares of the Company’s common stock					the Company effected a 1 for 2.5 reverse stock split of the issued and outstanding shares of the Company’s common stock.		the Company effected a 750 for 1 forward stock split of the issued and outstanding shares of the Company’s common stock.									On September 21, 2021, the Company effected a 1 for 2.5 stock split of the issued and outstanding shares of the Company’s common stock.
Shares issued					192,593
Public offering price per shares (in Dollars per share)					$ 135
Shares value (in Dollars)												$ 200,000
Incurred expenses (in Dollars)																	$ 2,677,846
Consulting services (in Dollars)													$ 330,000	$ 929,625	$ 149,625	$ 546,509
Settlement subsidiary value (in Dollars)												$ 75,002
Exercised options (in Dollars per share)																	$ 23.7
Staff exercised options value (in Dollars)																$ 1,226,793
Warrants issued									1,400										126
Redeemable warrant per share (in Dollars per share)									$ 6,300
Warrants exercised									56										243,299
Volatility rate			130%
Exercise price per share (in Dollars per share)			$ 97.35
Fair value of vested option (in Dollars)																	$ 0	$ 0
Stock compensation expense (in Dollars)											$ 0			$ 149,625			$ 0	$ 645,750
Warrant [Member]
Shareholders’ Deficit [Line Items]
Shares of common stock																	1,148
Warrants issued										1,400
Purchase of warrants										1,400
Fair value (in Dollars)										$ 17,500
Exercise price per share (in Dollars per share)										$ 0.0015
Warrants intrinsic value (in Dollars)																			$ 0	$ 73,667
Minimum [Member]
Shareholders’ Deficit [Line Items]
Warrants exercised									838
Maximum [Member]
Shareholders’ Deficit [Line Items]
Warrants exercised									838
Common Stock [Member]
Shareholders’ Deficit [Line Items]
Shares of capital stock																	11,333,333
Common stock shares authorized											6,333,333						6,333,333
Common stock par value (in Dollars per share)											$ 0.0001						$ 0.0001
Preferred stock shares authorized											5,000,000						5,000,000
Preferred stock par or stated value per share (in Dollars per share)											$ 0.0001						$ 0.0001
Common stock shares issued											3,645,689						3,645,689				2,217,491
Common stock issued											2,217,491						2,217,491				2,217,491
Stock split, description																	On February 10, 2021, the Company effected a 750 for 1 stock split of the issued and outstanding shares of the Company’s common stock.
Shares issued												300,000
Shares value (in Dollars)												$ 30
Shares of common stock													133,333	133,333		13,072
Consulting services (in Dollars)													$ 13	$ 13		$ 1
Settlement shares												24,631
Settlement subsidiary value (in Dollars)												$ 2
Shares of common stock																52,229
Staff exercised options value (in Dollars)																$ 5
Warrants exercised																	9,630
Vesting shares		10,866					43,464
Common Stock [Member] | Minimum [Member]
Shareholders’ Deficit [Line Items]
Common stock shares issued											130						130
Common Stock [Member] | Maximum [Member]
Shareholders’ Deficit [Line Items]
Common stock shares issued											195						195
Volatility [Member]
Shareholders’ Deficit [Line Items]
Volatility rate																	25%
Consulting Services [Member]
Shareholders’ Deficit [Line Items]
Shares of common stock																		13,072
Consulting services (in Dollars)																	$ 330,000	$ 460,000
Consulting Services [Member] | Common Stock [Member]
Shareholders’ Deficit [Line Items]
Shares of common stock																	133,333
Employees [Member]
Shareholders’ Deficit [Line Items]
Shares of common stock											144,993			30,303			202,754	56,627
Compensation value (in Dollars)											$ 278,533			$ 214,332			$ 407,233	$ 558,655
Private Placement [Member]
Shareholders’ Deficit [Line Items]
Shares issued																	300,000	0
Shares value (in Dollars)																	$ 250,000	$ 0
Acquisition [Member]
Shareholders’ Deficit [Line Items]
Settlement shares																	24,631	0
Settlement subsidiary value (in Dollars)																	$ 75,002	$ 0
Staff [Member]
Shareholders’ Deficit [Line Items]
Shares of common stock																	0	52,229
Staff exercised options value (in Dollars)																	$ 0	$ 1,226,793
Board of Directors [Member]
Shareholders’ Deficit [Line Items]
Stock option to purchase			129,685
Firm Shares [Member]
Shareholders’ Deficit [Line Items]
Shares issued				236,111
Shares value (in Dollars)					$ 26,000,001
Series A Preferred Stock [Member]
Shareholders’ Deficit [Line Items]
Converted into shares																	888,889
Common stock value (in Dollars)																	$ 8,000,000
Series B Preferred Stock [Member]
Shareholders’ Deficit [Line Items]
Converted into shares																	764,400
Common stock value (in Dollars)																	$ 3,412,503
Series C Preferred Stock [Member]
Shareholders’ Deficit [Line Items]
Converted into shares																	465,600
Common stock value (in Dollars)																	$ 8,353,373
Series C-1 Preferred Stock [Member]
Shareholders’ Deficit [Line Items]
Converted into shares																			0	77,200
Common stock value (in Dollars)																			$ 0	$ 10,433,580
Series C-1 Preferred Stock [Member]
Shareholders’ Deficit [Line Items]
Preferred stock shares authorized																					30,000
Preferred stock par or stated value per share (in Dollars per share)																					$ 420
Warrants exercised									56
Option Shares [Member]
Shareholders’ Deficit [Line Items]
Shares issued					236,111
Shares value (in Dollars)					$ 2,124,999
IPO [Member] | Series A Preferred Stock [Member]
Shareholders’ Deficit [Line Items]
Converted into shares																	59,259
Common stock value (in Dollars)																	$ 8,000,000
IPO [Member] | Series B Preferred Stock [Member]
Shareholders’ Deficit [Line Items]
Converted into shares																	50,960
Common stock value (in Dollars)																	$ 3,412,503
IPO [Member] | Series B-1 Preferred Stock [Member]
Shareholders’ Deficit [Line Items]
Converted into shares																	3,200
Common stock value (in Dollars)																	$ 466,720
IPO [Member] | Series C Preferred Stock [Member]
Shareholders’ Deficit [Line Items]
Converted into shares																	31,040
Common stock value (in Dollars)																	$ 8,353,373
IPO [Member] | Series C-1 Preferred Stock [Member]
Shareholders’ Deficit [Line Items]
Converted into shares																	279,680
Common stock value (in Dollars)																	$ 5,536,832

Shareholders_ Deficit (Detail_2

Shareholders’ Deficit (Details) - Schedule of Issued and Outstanding Warrants - Warrant [Member] - $ / shares				9 Months Ended	12 Months Ended
		Dec. 31, 2020	[3]	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021
Class of Warrant or Right [Line Items]
Warrants, Issued						248,586	[1]	142	[2]
Weighted average exercise price, Issued						$ 49.2	[1]	$ 6,300	[2]
Weighted average remaining contractual life (in years), Issued						4 years 1 month 9 days	[1]	6 months	[2]
Warrants, Issued	[3]							9,630
Weighted average exercise price, Issued	[3]							$ 148.5
Weighted average remaining contractual life (in years), Issued	[3]							5 years
Warrants, Exercised						(5,307)		(21)
Weighted average exercise price, Exercised						$ 49.2		$ 6,300
Weighted average remaining contractual life (in years), Exercised						6 months
Warrants, Expired						(238)
Weighted average exercise price, Expired						$ 6,300
Weighted average remaining contractual life (in years), Expired
Warrants, Outstanding		137		252,929	252,929	252,929		9,888
Weighted average exercise price, Outstanding		$ 6,300		$ 53.55	$ 53.55	$ 53.55		$ 308.55
Weighted average remaining contractual life (in years), Outstanding		7 months 6 days		2 years 9 months 7 days	3 years 7 days	4 years 10 days		4 years 10 months 17 days
[1] Common stock will be issued upon warrants exercise of the 243,299 warrants having no intrinsic value as of December 31, 2022. Series C-1 Preferred Stock will be issued upon the exercise of the warrants. The Series C-1 Preferred Stock was automatically converted into 0 and 77,200 shares of common stock with the intrinsic value of $0 and $10,433,580 as of December 31, 2022 and 2021, respectively. Common stock will be issued upon exercise of the 9,630 warrants having intrinsic value of $0 and $73,667 as of December 31, 2022 and 2021, respectively.

Shareholders_ Deficit (Detail_3

Shareholders’ Deficit (Details) - Schedule of Stock Option Assumptions - $ / shares		9 Months Ended
	Dec. 08, 2021	Sep. 30, 2024
Schedule of Stock Option Assumptions [Line Items]
Dividend rate	0%
Risk-free rate	1.52%
Weighted average expected life (years)	10 years
Expected volatility	130%
Share price (in Dollars per share)	$ 6.49
Before modification [Member]
Schedule of Stock Option Assumptions [Line Items]
Dividend rate		0%
Risk-free rate		0.06%
Weighted average expected life (years)		9 years
Expected volatility		25%
Exercise price (in Dollars per share)		$ 1.4
After Modification [Member]
Schedule of Stock Option Assumptions [Line Items]
Dividend rate		0%
Risk-free rate		0.12%
Weighted average expected life (years)		18 years
Expected volatility		25%
Exercise price (in Dollars per share)		$ 1.4

Shareholders_ Deficit (Detail_4

Shareholders’ Deficit (Details) - Schedule of Stock Option - Stock Option [Member] - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share option, Granted		129,684
Weighted average exercise price, Granted		$ 97.35
Weighted average remaining contractual life (in years), Granted		10 years
Share option, Exercised
Weighted average exercise price, Exercised
Weighted average remaining contractual life (in years), Exercised
Share option, Expired
Weighted average exercise price, Expired
Weighted average remaining contractual life (in years), Expired
Share option, Outstanding, Ending balance	129,684	129,684
Weighted average exercise price, Outstanding, Ending balance	$ 97.35	$ 97.35
Weighted average remaining contractual life (in years), Outstanding, Ending balance	9 years 3 months	10 years

Shareholders_ Deficit (Detail_5

Shareholders’ Deficit (Details) - Schedule of Ex-director’s Stock Awards - Stock awards [Member] - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock awards, Issued
Weighted average exercise price, Issued
Weighted average remaining contractual life, Issued
Stock awards, Vested		(21,732)
Weighted average exercise price, Vested		$ 114.75
Weighted average remaining contractual life, Vested
Stock awards, Cancelled
Weighted average exercise price, Cancelled
Weighted average remaining contractual life, Cancelled
Stock awards, Unvested, Ending balance			21,732
Weighted average exercise price, Unvested, Ending balance			$ 114.75
Weighted average remaining contractual life, Unvested, Ending balance			11 months 1 day

Preferred Stocks and Warrants_2

Preferred Stocks and Warrants (Details) - USD ($)		3 Months Ended	9 Months Ended
	Nov. 08, 2021	Sep. 30, 2024	Sep. 30, 2024	Sep. 02, 2024	Jun. 03, 2024	Dec. 31, 2023
Preferred Stocks and Warrants [Line Items]
Common stock quotient percentage			40%
Preferred stock, shares issued
Preferred stock, shares outstanding
Number of stock issued to director	192,593
Thoughtful Media Group Incorporated [Member]
Preferred Stocks and Warrants [Line Items]
Number of stock issued to director		75,000
NusaTrip Incorporated [Member]
Preferred Stocks and Warrants [Line Items]
Number of stock issued to director			75,000
Preferred stock, shares issued				6,000,000	7,999,000
Liquidation Rights [Member]
Preferred Stocks and Warrants [Line Items]
Voting securities percentage		50%	50%
Common Stock [Member]
Preferred Stocks and Warrants [Line Items]
Converted into shares			750
Series A Preferred Stock [Member]
Preferred Stocks and Warrants [Line Items]
Converted into shares			888,889
Common stock value (in Dollars)			$ 8,000,000
Conversion price per share (in Dollars per share)		$ 9	$ 9
Series B Preferred Stock [Member]
Preferred Stocks and Warrants [Line Items]
Converted into shares			764,400
Common stock value (in Dollars)			$ 3,412,503
Conversion price per share (in Dollars per share)		$ 4.46	$ 4.46
Preferred stock, shares issued
Preferred stock, shares outstanding
Series B-1 Preferred Stock [Member]
Preferred Stocks and Warrants [Line Items]
Converted into shares			48,000
Common stock value (in Dollars)			$ 466,720
Conversion price per share (in Dollars per share)		$ 9.72	$ 9.72
Series B-1 Preferred Shares [Member]
Preferred Stocks and Warrants [Line Items]
Preferred stock, shares issued
Preferred stock, shares outstanding
Series C Preferred Stock [Member]
Preferred Stocks and Warrants [Line Items]
Converted into shares			465,600
Common stock value (in Dollars)			$ 8,353,373
Conversion price per share (in Dollars per share)		$ 17.9	$ 17.9
Series C-1 Preferred Stock [Member]
Preferred Stocks and Warrants [Line Items]
Converted into shares			4,195,200
Common stock value (in Dollars)			$ 5,536,832
Conversion price per share (in Dollars per share)		$ 1.21	$ 1.21
Series X Super Voting Preferred Stock [Member]
Preferred Stocks and Warrants [Line Items]
Preferred stock, shares issued		153,500	153,500			153,500
Preferred stock, shares outstanding		3,500	3,500			3,500
Preferred stock, shares issued		3,500	3,500

Preferred Stocks and Warrants_3

Preferred Stocks and Warrants (Details) - Schedule of Preferred Stock	Dec. 31, 2023 $ / shares shares
Series A Convertible Preferred Stock [Member]
Schedule of Preferred Stock [Line Items]
No. of shares | shares	10,000
Stated Value | $ / shares	$ 1,000
Series B Convertible Preferred Stock [Member]
Schedule of Preferred Stock [Line Items]
No. of shares | shares	10,000
Stated Value | $ / shares	$ 1,336
Series B-1 Convertible Preferred Stock [Member]
Schedule of Preferred Stock [Line Items]
No. of shares | shares	15,000
Stated Value | $ / shares	$ 2,917
Series C Convertible Preferred Stock [Member]
Schedule of Preferred Stock [Line Items]
No. of shares | shares	15,000
Stated Value | $ / shares	$ 5,763
Series C-1 Convertible Preferred Stock [Member]
Schedule of Preferred Stock [Line Items]
No. of shares | shares	30,000
Stated Value | $ / shares	$ 420
Series X Super Voting Preferred Stock [Member]
Schedule of Preferred Stock [Line Items]
No. of shares | shares	153,500
Stated Value | $ / shares	$ 0.0001

Treasury Stock (Details)

Treasury Stock (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Jan. 25, 2023
Treasury Stocks [Line Items]
Share repurchase program	$ 0	$ 1,214,475
Board of Directors Chairman [Member]
Treasury Stocks [Line Items]
Share repurchase program			$ 2,000,000

Treasury Stock (Details) - Sche

Treasury Stock (Details) - Schedule of Repurchases of Common Stock - USD ($)	3 Months Ended			9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2024	Sep. 30, 2023
Schedule of Repurchases of Common Stock [Abstract]
Aggregate common stock repurchased	$ 524,414	$ 135,898	$ 476,961	$ 51,902	$ 611,605
Weighted average price paid per share (in Dollars per share)				$ 1.0583	$ 1.0473
Total amount paid				$ 54,928	$ 640,525

Income Taxes (Details)

Income Taxes (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Taxes [Line Items]
Operating loss	$ 6,106,754		$ 6,106,754
Current and deferred tax expenses	51,808	$ 746	$ 56,802	$ 2,414
GILTI percent			10.50%
Penalty
UNITED STATES
Income Taxes [Line Items]
Operating loss	35,533,501		$ 35,533,501
Deferred tax asset	7,462,035		7,462,035
Current and deferred tax expenses			23,647
Singapore [Member]
Income Taxes [Line Items]
Operating loss	12,205,828		12,205,828
Deferred tax asset	2,074,991		2,074,991
Vietnam [Member]
Income Taxes [Line Items]
Operating loss	5,706,694		5,706,694
Deferred tax asset	1,141,339		$ 1,141,339
Income tax rate			20%
Current and deferred tax expenses			$ 4,050
India [Member]
Income Taxes [Line Items]
Deferred tax asset	1,888		$ 1,888
Income tax rate			25%
Operating gain	7,550		$ 7,550
Current and deferred tax expenses			1,864	1,809
Indonesia [Member]
Income Taxes [Line Items]
Operating loss	941,157		941,157
Deferred tax asset	207,055		207,055
Current and deferred tax expenses				605
Philippines [Member]
Income Taxes [Line Items]
Operating loss	1,191,795		1,191,795
Deferred tax asset	297,949		297,949
Thailand [Member]
Income Taxes [Line Items]
Operating loss	529,466		529,466
Deferred tax asset	105,893		105,893
Current and deferred tax expenses			27,241
Malaysia [Member]
Income Taxes [Line Items]
Operating loss	$ 3,243		3,243
Current and deferred tax expenses			$ 778

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of Loss Before Income Taxes - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Tax jurisdiction from:
- Local			$ 2,369,812	$ 7,699,267
- Foreign			3,736,942	4,915,808
Loss before income taxes	$ 1,328,770	$ 3,917,300	$ 6,106,754	$ 12,615,075

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of Provision for Income Taxes - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Current:
Income tax expense	$ 51,808	$ 746	$ 56,802	$ 2,414
United States [Member]
Current:
Income tax expense			23,647
Vietnam [Member]
Current:
Income tax expense			4,050
India [Member]
Current:
Income tax expense			1,864	1,809
Indonesia [Member]
Current:
Income tax expense				605
Thailand [Member]
Current:
Income tax expense			$ 27,241

Income Taxes (Details) - Sche_3

Income Taxes (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Net operating loss carryforwards
Deferred tax assets net operating loss carryforwards	$ 17,304,397	$ 16,252,152
Less: valuation allowance	(17,240,281)	(16,102,294)
Deferred tax assets, net	64,116	149,858
United States [Member]
Deferred tax assets:
Software intangibles (U.S)	150,465	150,465
Deferred Stock Compensation (U.S.)	5,864,670	5,864,670
Net operating loss carryforwards
Deferred tax assets net operating loss carryforwards	7,462,035	7,119,197
Singapore [Member]
Net operating loss carryforwards
Deferred tax assets net operating loss carryforwards	2,074,991	1,714,014
Vietnam [Member]
Net operating loss carryforwards
Deferred tax assets net operating loss carryforwards	1,141,339	976,328
India [Member]
Net operating loss carryforwards
Deferred tax assets net operating loss carryforwards
Philippines [Member]
Net operating loss carryforwards
Deferred tax assets net operating loss carryforwards	297,949	245,617
Indonesia [Member]
Net operating loss carryforwards
Deferred tax assets net operating loss carryforwards	207,055	63,013
Thailand [Member]
Net operating loss carryforwards
Deferred tax assets net operating loss carryforwards	105,893	118,848
Malaysia [Member]
Net operating loss carryforwards
Deferred tax assets net operating loss carryforwards

Pension Costs (Details)

Pension Costs (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pension Costs [Abstract]
Pension contribution	$ 62,865	$ 25,424	$ 190,251	$ 228,112

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Related Party Transactions [Line Items]
Stock based compensation			$ 737,248	$ 3,411,207
Former director [Member]
Related Party Transactions [Line Items]
Total salaries	$ 187,500	$ 242,500	$ 562,500	$ 727,500
Shareholders [Member]
Related Party Transactions [Line Items]
Issued shares (in Shares)			0	196,078
Shares value			$ 0	$ 200,000
Minimum [Member]
Related Party Transactions [Line Items]
Shares of common stock (in Shares)	0		0
Stock based compensation	$ 0		$ 0
Total professional fee			250,000
Minimum [Member] | Officer [Member]
Related Party Transactions [Line Items]
Total professional fee	$ 0		$ 4,486
Maximum [Member]
Related Party Transactions [Line Items]
Shares of common stock (in Shares)		19,559		432,361
Stock based compensation		$ 149,625		$ 677,036
Total professional fee				200,000
Maximum [Member] | Officer [Member]
Related Party Transactions [Line Items]
Total professional fee		$ 2,205		$ 7,470

Concentrations of Risk (Details

Concentrations of Risk (Details) - Schedule of Revenues and Outstanding Receivable - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Customer Concentration Risk [Member] | Customer A [Member] | Accounts Receivable [Member]
Schedule of Concentrations of Risk [Line Items]
Customer A Revenues	$ 809,933	$ 920,495	$ 2,679,269	$ 2,947,566
Customer A Percentage of revenues	48.33%	41%	51.19%	45%
Customer A Accounts receivable	$ 277,436	$ 295,056	$ 277,436	$ 295,056
Vendor A Purchases	48.33%	41%	51.19%	45%
Supplier Concentration Risk [Member] | Accounts Payable [Member] | Vendor A [Member]
Schedule of Concentrations of Risk [Line Items]
Customer A Percentage of revenues	19.61%	15%	20.52%	16%
Vendor A Percentage of Accounts receivable	$ 281,220	$ 250,286	$ 802,420	$ 733,301
Vendor A Purchases	19.61%	15%	20.52%	16%
Vendor A Percentage of purchase	$ 108,947	$ 108,947	$ 108,947	$ 108,947

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($)		1 Months Ended			3 Months Ended	9 Months Ended
	Sep. 04, 2019	Nov. 30, 2023	Oct. 31, 2023	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Dec. 31, 2023	Sep. 01, 2021
Commitments and Contingencies [Line Items]
Employee claims						$ 566,000
Common stock shares issued (in Shares)						3,645,689	2,217,491	54,330
Damage						$ 750,000
Claim interest						749,190
Compensation claim						566,000
Compensation seeks						60,000
Salary payments		$ 10,000	$ 10,000	$ 10,000		122,042.6
Settlement amount						1,082,078.91
Judgment claim						$ 8,000,000
Warrant [Member]
Commitments and Contingencies [Line Items]
Exercised shares (in Shares)						1,148
Minimum [Member]
Commitments and Contingencies [Line Items]
Proceeds for damage						$ 1,500,000
Maximum [Member]
Commitments and Contingencies [Line Items]
Proceeds for damage						$ 4,000,000
Common Stock [Member]
Commitments and Contingencies [Line Items]
Common stock shares issued (in Shares)						3,645,689	2,217,491
Shares of stock (in Shares)						130
Exercised shares (in Shares)					52,229
Common Stock [Member] | Minimum [Member]
Commitments and Contingencies [Line Items]
Common stock shares issued (in Shares)						130
Common Stock [Member] | Maximum [Member]
Commitments and Contingencies [Line Items]
Common stock shares issued (in Shares)						195
CVO Advisors Pte.Ltd [Member] | Common Stock [Member]
Commitments and Contingencies [Line Items]
Common stock shares issued (in Shares)						1,721
Rahul Narain [Member] | Minimum [Member]
Commitments and Contingencies [Line Items]
Common stock shares issued (in Shares)						130
Rahul Narain [Member] | Maximum [Member]
Commitments and Contingencies [Line Items]
Common stock shares issued (in Shares)						195
Mr. Narain’s [Member]
Commitments and Contingencies [Line Items]
Salary payments	$ 749,190
CVO Advisors [Member]
Commitments and Contingencies [Line Items]
Damage						$ 9,918,000
CVO Advisors [Member] | Minimum [Member]
Commitments and Contingencies [Line Items]
Common stock shares issued (in Shares)						1,721
Proceeds for damage						$ 1,500,000
CVO Advisors [Member] | Maximum [Member]
Commitments and Contingencies [Line Items]
Common stock shares issued (in Shares)						2,536
Proceeds for damage						$ 2,000,000
Thomas O’Connor [Member]
Commitments and Contingencies [Line Items]
Shares of stock (in Shares)						1,721
Series A Preferred Stock [Member]
Commitments and Contingencies [Line Items]
Preferred stock						$ 8,000,000