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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
10-Q
☒
QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)
OF
THE SECURITIES EXCHANGE ACT OF 1934
For
The Quarterly Period Ended June 30, 2023
or
☐
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d)
OF
THE SECURITIES EXCHANGE ACT OF 1934
For
the transition period from _______________to _______________
Commission
File Number 333-208083
DSwiss,
Inc.
(Exact
name of registrant issuer as specified in its charter)
Nevada |
|
47-4215595 |
(State or other jurisdiction |
|
(I.R.S. Employer |
of incorporation or organization) |
|
Identification No.) |
Unit
18-11, 18-12 & 18-01, Tower A, Vertical Business Suite,
Avenue
3, Bangsar South, No.8 Jalan Kerinchi, 59200, Kuala Lumpur, Malaysia
(Address
of principal executive offices, including zip code)
Registrant’s
phone number, including area code (603) 2770-4032
Securities
registered pursuant to Section 12(b) of the Act:
Title
of each class: |
|
Trading
Symbol(s) |
|
Name
of each exchange on which registered: |
Common Stock |
|
DQWS |
|
The OTC Market – Pink
Sheets |
Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days.
YES
☒ NO ☐
Indicate
by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data
File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (section 232.405 of this chapter) during the preceding
twelve months (or shorter period that the registrant was required to submit and post such files).
YES
☐ NO ☒
Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting
company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company”
in Rule 12b-2 of the Exchange Act. (Check one):
Large
Accelerated Filer ☐ Accelerated Filer ☐ Non-accelerated Filer ☐ Smaller reporting company ☒
Emerging
growth company ☒
Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).
Yes
☐ No ☒
Indicate
the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date.
Class |
|
Outstanding
at June 30, 2023 |
Common Stock, $.0001 par
value |
|
206,904,585 |
TABLE
OF CONTENTS
DSWISS,
INC.
CONDENSED
CONSOLIDATED FINANCIAL STATEMENTS
PART
I FINANCIAL INFORMATION
Item
1. Unaudited condensed consolidated financial statements:
DSWISS,
INC.
CONDENSED
CONSOLIDATED BALANCE SHEETS
As
of June 30, 2023 and December 31, 2022
(Currency
expressed in United States Dollars (“US$”), except for number of shares)
| |
June 30, 2023 | | |
December 31, 2022 | |
| |
Unaudited | | |
Audited | |
ASSETS | |
| | | |
| | |
CURRENT ASSETS | |
| | | |
| | |
Cash and cash equivalents | |
$ | 113,543 | | |
$ | 214,269 | |
Accounts receivable | |
| 87,081 | | |
| 17,492 | |
Other receivables, prepaid expenses and deposit | |
| 19,330 | | |
| 21,749 | |
Tax recoverable | |
| 705 | | |
| 745 | |
Inventories | |
| 4,378 | | |
| 7,483 | |
Total Current Assets | |
| 225,037 | | |
| 261,738 | |
| |
| | | |
| | |
NON-CURRENT ASSETS | |
| | | |
| | |
Plant and equipment, net | |
| 54,472 | | |
| 72,179 | |
Intangible assets, net | |
| 2,932 | | |
| 3,459 | |
Operating lease right -of-use, net | |
| 21,354 | | |
| 44,548 | |
Total Non-Current Assets | |
| 78,758 | | |
| 120,186 | |
| |
| | | |
| | |
TOTAL ASSETS | |
$ | 303,795 | | |
$ | 381,924 | |
| |
| | | |
| | |
LIABILITIES AND STOCKHOLDERS’ EQUITY | |
| | | |
| | |
CURRENT LIABILITIES | |
| | | |
| | |
Accounts payable | |
$ | 48,092 | | |
$ | 29,539 | |
Other payables and accrued liabilities | |
| 137,495 | | |
| 154,710 | |
Finance lease liability | |
| 7,895 | | |
| 16,515 | |
Operating lease liability | |
| 21,354 | | |
| 44,548 | |
Total Current Liabilities | |
| 214,836 | | |
| 245,312 | |
| |
| | | |
| | |
NON- CURRENT LIABILITIES | |
| | | |
| | |
Finance lease liability | |
| 36,381 | | |
| 38,461 | |
Total non-current liabilities | |
| 36,381 | | |
| 38,461 | |
| |
| | | |
| | |
TOTAL LIABILITIES | |
$ | 251,217 | | |
$ | 283,773 | |
| |
| | | |
| | |
STOCKHOLDERS’ EQUITY | |
| | | |
| | |
Preferred stock, $0.0001 par value, 200,000,000 shares authorized, None issued and outstanding | |
| - | | |
| - | |
Common stock, $0.0001 par value, 600,000,000 shares authorized, 206,904,585 shares issued and outstanding as of June 30, 2023 and December 31, 2022 respectively | |
$ | 20,690 | | |
$ | 20,690 | |
Additional paid-in capital | |
| 1,395,426 | | |
| 1,395,426 | |
Accumulated other comprehensive income/(loss) | |
| 26,006 | | |
| (5,846 | ) |
Accumulated deficit | |
| (1,389,544 | ) | |
| (1,324,002 | ) |
| |
| | | |
| | |
TOTAL DSWISS, INC. STOCKHOLDERS’ EQUITY | |
$ | 52,578 | | |
$ | 86,268 | |
NON-CONTROLLING INTEREST | |
| - | | |
| 11,883 | |
TOTAL STOCKHOLDERS’ EQUITY | |
| 52,578 | | |
| 98,151 | |
| |
| | | |
| | |
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY | |
$ | 303,795 | | |
$ | 381,924 | |
See
accompanying notes to condensed consolidated financial statements.
DSWISS,
INC.
CONDENSED
CONSOLIDATED STATEMENTS OF OPERATIONS
AND
COMPREHENSIVE INCOME
FOR
THE THREE MONTHS AND SIX MONTHS ENDED JUNE 30, 2023 AND 2022
(Currency
expressed in United States Dollars (“US$”), except for number of shares)
(Unaudited)
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
Three months ended June 30 | | |
Six months ended June 30 | |
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
$ | | |
$ | | |
$ | | |
$ | |
REVENUE | |
| 355,274 | | |
| 739,595 | | |
| 621,195 | | |
| 1,187,232 | |
| |
| | | |
| | | |
| | | |
| | |
COST OF REVENUE | |
| (263,561 | ) | |
| (663,012 | ) | |
| (447,498 | ) | |
| (995,387 | ) |
| |
| | | |
| | | |
| | | |
| | |
GROSS PROFIT | |
| 91,713 | | |
| 76,583 | | |
| 173,697 | | |
| 191,845 | |
| |
| | | |
| | | |
| | | |
| | |
OTHER INCOME | |
| 1,574 | | |
| 709 | | |
| 3,078 | | |
| 5,393 | |
| |
| | | |
| | | |
| | | |
| | |
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES | |
| (93,259 | ) | |
| (83,902 | ) | |
| (181,058 | ) | |
| (156,241 | ) |
| |
| | | |
| | | |
| | | |
| | |
OPERATING EXPENSES | |
| (380 | ) | |
| (348 | ) | |
| (794 | ) | |
| (788 | ) |
| |
| | | |
| | | |
| | | |
| | |
FINANCE COST | |
| (817 | ) | |
| (1,615 | ) | |
| (1,868 | ) | |
| (3,644 | ) |
| |
| | | |
| | | |
| | | |
| | |
LEASE EXPENSES | |
| (10,670 | ) | |
| (10,564 | ) | |
| (21,646 | ) | |
| (21,437 | ) |
| |
| | | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | | |
| | |
TAXATION | |
| (164 | ) | |
| - | | |
| (335 | ) | |
| - | |
| |
| | | |
| | | |
| | | |
| | |
NET (LOSS)/PROFIT | |
| (12,003 | ) | |
| (19,137 | ) | |
| (28,926 | ) | |
| 15,128 | |
Non-Controlling Interest | |
| - | | |
| 8,281 | | |
| - | | |
| 4,924 | |
Other comprehensive (loss)/income | |
| | | |
| | | |
| | | |
| | |
- Foreign currency translation adjustment | |
| (11,054 | ) | |
| (4,327 | ) | |
| 31,852 | | |
| (5,024 | ) |
| |
| | | |
| | | |
| | | |
| | |
TOTAL COMPREHENSIVE (LOSS)/INCOME | |
| (23,057 | ) | |
| (15,183 | ) | |
| 2,926 | | |
| 15,028 | |
| |
| | | |
| | | |
| | | |
| | |
NET (LOSS)/INCOME PER SHARE – BASIC AND DILUTED | |
| (0.0001 | ) | |
| (0.00007 | ) | |
| 0.00001 | | |
| 0.000007 | |
| |
| | | |
| | | |
| | | |
| | |
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING – BASIC AND DILUTED | |
| 206,904,585 | | |
| 206,904,585 | | |
| 206,904,585 | | |
| 206,904,585 | |
See
accompanying notes to condensed consolidated financial statements.
DSWISS,
INC.
CONDENSED
CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY
FOR
THE SIX MONTHS ENDED JUNE 30, 2023
(Currency
expressed in United States Dollars (“US$”))
(unaudited)
Six
Months Ended June 30, 2023 (Unaudited)
| |
Number of shares | | |
Amount | | |
PAID-IN CAPITAL | | |
COMPREHENSIVE INCOME/(LOSS) | | |
ACCUMULATED DEFICIT | | |
CONTROLLING INTEREST | | |
TOTAL EQUITY | |
| |
COMMON STOCK | | |
ADDITIONAL | | |
ACCUMULATED OTHER | | |
| | |
NON- | | |
| |
| |
Number of shares | | |
Amount | | |
PAID-IN CAPITAL | | |
COMPREHENSIVE INCOME/(LOSS) | | |
ACCUMULATED DEFICIT | | |
CONTROLLING INTEREST | | |
TOTAL EQUITY | |
Balance as of December 31, 2022 (audited) | |
| 206,904,585 | | |
| 20,690 | | |
| 1,395,426 | | |
| (5,846 | ) | |
| (1,324,002 | ) | |
| 11,883 | | |
| 98,151 | |
Foreign currency translation adjustment | |
| - | | |
| - | | |
| - | | |
| 31,852 | | |
| - | | |
| - | | |
| 31,852 | |
Changes in ownership interests in an associate | |
| - | | |
| - | | |
| - | | |
| - | | |
| (36,616 | ) | |
| (11,883 | ) | |
| (48,499 | ) |
Net loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| (28,926 | ) | |
| - | | |
| (28,926 | ) |
Balance as of June 30, 2023 (unaudited) | |
| 206,904,585 | | |
| 20,690 | | |
| 1,395,426 | | |
| 26,006 | | |
| (1,389,544 | ) | |
| - | | |
| 52,578 | |
Six
Months Ended June 30, 2022 (Unaudited)
| |
COMMON STOCK | | |
ADDITIONAL | | |
ACCUMULATED OTHER | | |
| | |
NON- | | |
| |
| |
Number of shares | | |
Amount | | |
PAID-IN CAPITAL | | |
COMPREHENSIVE LOSS | | |
ACCUMULATED DEFICIT | | |
CONTROLLING INTEREST | | |
TOTAL EQUITY | |
| |
| | |
| | |
| | |
| | |
| | |
| | |
| |
Balance as of December 31, 2021 (audited) | |
| 206,904,585 | | |
| 20,690 | | |
| 1,395,426 | | |
| (32,985 | ) | |
| (1,309,711 | ) | |
| 589 | | |
| 74,009 | |
Balance | |
| 206,904,585 | | |
| 20,690 | | |
| 1,395,426 | | |
| (32,985 | ) | |
| (1,309,711 | ) | |
| 589 | | |
| 74,009 | |
Foreign currency translation adjustment | |
| - | | |
| - | | |
| - | | |
| (5,024 | ) | |
| - | | |
| 106 | | |
| (4,918 | ) |
Net profit/(loss) | |
| - | | |
| - | | |
| - | | |
| - | | |
| 20,052 | | |
| (4,924 | ) | |
| 15,128 | |
Net profit/(loss) | |
| - | | |
| - | | |
| - | | |
| - | | |
| 20,052 | | |
| (4,924 | ) | |
| 15,128 | |
Balance as of June 30, 2022 (unaudited) | |
| 206,904,585 | | |
| 20,690 | | |
| 1,395,426 | | |
| (38,009 | ) | |
| (1,289,659 | ) | |
| (4,229 | ) | |
| 84,219 | |
Balance | |
| 206,904,585 | | |
| 20,690 | | |
| 1,395,426 | | |
| (38,009 | ) | |
| (1,289,659 | ) | |
| (4,229 | ) | |
| 84,219 | |
DSWISS,
INC.
CONDENSED
CONSOLIDATED STATEMENTS OF CASH FLOWS
FOR
THE SIX MONTHS ENDED JUNE 30, 2023 AND 2022
(Currency
expressed in United States Dollars (“US$”), except for number of shares)
(Unaudited)
| |
2023 | | |
2022 | |
| |
Six months ended June 30, | |
| |
2023 | | |
2022 | |
CASH FLOWS FROM OPERATING ACTIVITIES: | |
| | | |
| | |
Adjustments to reconcile net (loss)/profit to net cash (used in)/generated from operating activities: | |
| | | |
| | |
Depreciation and amortization | |
| 36,022 | | |
| 37,129 | |
Amortization for intangible assets | |
| 514 | | |
| 515 | |
Changes in operating assets and liabilities: | |
| | | |
| | |
Accounts payable | |
| 20,150 | | |
| 24,332 | |
Accounts receivable | |
| (70,535 | ) | |
| (27,479 | ) |
Other payables and accrued liabilities | |
| (11,582 | ) | |
| (3,917 | ) |
Inventories | |
| 2,700 | | |
| 4,490 | |
Other receivables, prepaid expenses and deposits | |
| 1,243 | | |
| 3,361 | |
Lease liabilities | |
| (20,786 | ) | |
| (21,612 | ) |
Right of use | |
| - | | |
| 761 | |
Tax payable | |
| - | | |
| 340 | |
Cash (used in)/generated from operations | |
| (70,865 | ) | |
| 33,048 | |
Tax paid | |
| (335 | ) | |
| (494 | ) |
Reversal of deferred tax liabilities | |
| - | | |
| (1,927 | ) |
Net cash (used in)/generated from operating activities | |
| (71,200 | ) | |
| 30,627 | |
| |
| | | |
| | |
CASH FLOWS FROM INVESTING ACTIVITY: | |
| | | |
| | |
Purchase of plant and equipment | |
| - | | |
| (6,903 | ) |
Net cash used in investing activity | |
| - | | |
| (6,903 | ) |
| |
| | | |
| | |
CASH FLOWS FROM FINANCING ACTIVITIES: | |
| | | |
| | |
Repayment of finance lease | |
| (7,727 | ) | |
| (7,690 | ) |
Net cash used in financing activities | |
| (7,727 | ) | |
| (7,690 | ) |
| |
| | | |
| | |
Effect of exchange rate changes on cash and cash equivalent | |
| (21,799 | ) | |
| (12,424 | ) |
| |
| | | |
| | |
Net (decrease)/increase in cash and cash equivalents | |
| (100,726 | ) | |
| 3,610 | |
Cash and cash equivalents, beginning of period | |
| 214,269 | | |
| 234,546 | |
CASH AND CASH EQUIVALENTS, END OF PERIOD | |
$ | 113,543 | | |
$ | 238,156 | |
SUPPLEMENTAL CASH FLOWS INFORMATION | |
| | | |
| | |
Income
taxes paid | |
$ | (335 | ) | |
$ | (494 | ) |
Interest
paid | |
$ | (414 | ) | |
$ | (433 | ) |
See
accompanying notes to condensed consolidated financial statements.
DSWISS,
INC.
NOTES
TO CONDENSED FINANCIAL STATEMENTS
FOR
THE SIX MONTHS ENDED JUNE 30, 2023
(Currency
expressed in United States Dollars (“US$”), except for number of shares)
(UNAUDITED)
1.
DESCRIPTION OF BUSINESS AND ORGANIZATION
DSwiss,
Inc. is organized as a Nevada limited liability company, incorporated on May 28, 2015. For the purposes of financial statement presentation,
DSwiss, Inc. and its subsidiaries are herein referred to as “the Company” or “we”. The principal activity of
the Company is premier biotech-nutraceutical, beauty supplies, and medical consumables supplies. The Company sells medical consumable
supplies, food supplements, skincare, and other related beauty products in Malaysia and around the ASEAN region. We are globally recognized
Turnkey Private Label Manufacturing Services for nutraceutical and skincare OEM/ODM products.
Our
professionals manage from custom formulation of scientifically proven and naturally effective, sourcing raw materials, production, quality
control, stability, and safety test, clinical testing by third-party labs, packaging, and shipping, including import and export.
Our
manufacturing facilities which compliant with GMP (Good Manufacturing Practise), FDA (Food Drug Association), HACCP (Hazard Analysis
and Critical Control Point), JAKIM HALAL, and Mesti.
The
accompanying unaudited condensed consolidated financial statements of DSwiss, Inc. at June 30, 2023 and 2022 have been prepared in accordance
with generally accepted accounting principles (“GAAP”) for interim financial statements, instructions to Form 10-Q, and Regulation
S-X. Accordingly, certain information and footnote disclosures normally included in financial statements prepared in accordance with
GAAP have been condensed or omitted. These condensed consolidated financial statements should be read in conjunction with the financial
statements and notes thereto included in our annual report on Form 10-K for the year ended December 31, 2022. In management’s opinion,
all adjustments (consisting only of normal recurring adjustments) considered necessary for a fair presentation to make our financial
statements not misleading have been included. The results of operations for the periods ended June 30, 2023 and 2022 presented are not
necessarily indicative of the results to be expected for the full year. The December 31, 2022 balance sheet has been derived from our
audited financial statements included in our annual report on Form 10-K for the year ended December 31, 2022.
We
have historically conducted our business through DSwiss Sdn Bhd, a private limited liability company, incorporated in Malaysia. DSwiss
Holding Limited, incorporated in Seychelles, is an investment holding company with 100% equity interest in DSwiss (HK) Limited, a company
incorporated in Hong Kong, which subsequent hold 100% equity interest in DSwiss Sdn. Bhd. On August 31, 2015, DSwiss, Inc. was restructured
to be the holding company parent to, and succeed to the operations of, DSwiss Holding Limited. The former unit holder of DSwiss Holding
Limited became the unit holder of DSwiss, Inc. and DSwiss Holding Limited became a wholly-owned subsidiary of DSwiss, Inc. This transaction
was accounted for as a transaction among entities under common control and the assets, liabilities, revenues and expenses of DSwiss Holding
Limited were carried over to and combined with DSwiss, Inc. at historical cost, and as if the transfer occurred at the beginning of the
period. Prior periods have been retrospectively adjusted for comparative purposes.
We
have invested in DSwiss Biotech Sdn Bhd, a Company incorporated in Malaysia, and owned 40% equity interest. On
January 18, 2023, DSwiss (HK) Limited acquired 150,000 shares, representing 60% equity interest in DSwiss Biotech Sdn. Bhd., from the
other party with consideration of RM 1. After such acquisition, DSwiss Biotech Sdn. Bhd. became a wholly owned subsidiary of DSwiss (HK)
Limited.
The
Company, through its subsidiaries, mainly supplies high quality beauty products. Details of the Company’s subsidiaries:
SCHEDULE
OF VARIABLE INTEREST ENTITY
| |
Company name | |
Place and date of incorporation | |
Particulars of issued capital | |
Principal activities | |
Proportional of ownership interest and voting power held | |
| |
| |
| |
| |
| |
| |
1. | |
DSwiss Holding Limited | |
Seychelles, May 28, 2015 | |
1 share of ordinary share of US$1 each | |
Investment holding | |
| 100 | % |
| |
| |
| |
| |
| |
| | |
2. | |
DSwiss (HK) Limited | |
Hong Kong, May 28, 2015 | |
1 share of ordinary share of HK$1 each | |
Supply of beauty products | |
| 100 | % |
| |
| |
| |
| |
| |
| | |
3. | |
DSwiss Sdn Bhd | |
Malaysia, March 10, 2011 | |
2 shares of ordinary share of RM 1 each | |
Supply of beauty products | |
| 100 | % |
| |
| |
| |
| |
| |
| | |
4. | |
DSwiss Biotech Sdn Bhd | |
Malaysia, March 17, 2016 | |
250,000 shares of ordinary share of RM 1 each | |
Supply of biotech products | |
| 100 | % |
DSWISS,
INC.
NOTES
TO CONDENSED FINANCIAL STATEMENTS
FOR
THE SIX MONTHS ENDED JUNE 30, 2023
(Currency
expressed in United States Dollars (“US$”), except for number of shares)
(UNAUDITED)
2.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Going
Concern
The
accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement
of liabilities and commitments in the normal course of business. As reflected in the accompanying financial statements, for the period
ended June 30, 2023, the Company incurred a net loss of $28,926, suffered an accumulated deficit of $1,389,544 and negative operating
cash flow of $71,200. These factors raise substantial doubt about the Company’s ability to continue as a going concern within one
year of the date that the financial statements are issued. The financial statements do not include any adjustments that might be necessary
if the Company is unable to continue as a going concern.
The
Company’s ability to continue as a going concern is dependent upon improving its profitability and the continuing financial support
from its shareholders. Management believes the existing shareholders or external financing will provide the additional cash to meet the
Company’s obligations as they become due. No assurance can be given that any future financing, if needed, will be available or,
if available, that it will be on terms that are satisfactory to the Company. Even if the Company is able to obtain additional financing,
if needed, it may contain undue restrictions on its operations, in the case of debt financing, or cause substantial dilution for its
stock holders, in the case of equity financing.
Basis
of presentation
The
accompanying condensed consolidated financial statements are prepared in accordance with generally accepted accounting principles in
the United States of America (“US GAAP”).
Basis
of consolidation
The
condensed consolidated financial statements include the accounts of the Company and its subsidiaries in which the Company is the primary
beneficiary. All inter-company accounts and transactions have been eliminated upon consolidation.
Use
of estimates
In
preparing these consolidated financial statements, management makes estimates and assumptions that affect the reported amounts of assets
and liabilities in the balance sheets, and revenues and expenses during the periods reported. Actual results may differ from these estimates.
Revenue
recognition
The
Company follows the guidance of Accounting Standards Codification (ASC) 606, Revenue from Contracts. ASC 606 creates a five-step
model that requires entities to exercise judgment when considering the terms of contracts, which includes (1) identifying the contracts
or agreements with a customer, (2) identifying our performance obligations in the contract or agreement, (3) determining the transaction
price, (4) allocating the transaction price to the separate performance obligations, and (5) recognizing revenue as each performance
obligation is satisfied. The Company only applies the five-step model to contracts when it is probable that the Company will collect
the consideration it is entitled to in exchange for the services it transfers to its clients.
Revenue
from trading of retail goods is recognized when title and risk of loss are transferred and there are no continuing obligations to the
customer. Title and the risks and rewards of ownership transfer to and accepted by the customer when the products are collected by the
customer at the Company’s office. Revenue is recorded net of sales discounts, returns, allowances, and other adjustments that are
based upon management’s best estimates and historical experience and are provided for in the same period as the related revenues
are recorded.
The
Company mainly derives its revenue from the sale of healthy food products. Generally, the Company recognizes revenue when OEM, Home brand
and medical consumables product are sold and accepted by the customers and there are no continuing obligations to the customer.
Cost
of revenue
Cost
of revenue includes the purchase cost of retail goods for re-sale to customers and packing materials (such as boxes). It excludes purchasing
and receiving costs, inspection costs, warehousing costs, internal transfer costs and other costs of distribution network in cost of
revenues.
DSWISS,
INC.
NOTES
TO CONDENSED FINANCIAL STATEMENTS
FOR
THE SIX MONTHS ENDED JUNE 30, 2023
(Currency
expressed in United States Dollars (“US$”), except for number of shares)
(UNAUDITED)
Selling
and distribution expenses
Selling
and distribution expenses are primarily comprised of travelling and accommodation, transportation fees such as petrol, toll and parking
and shipping and handling fees.
Cash
and cash equivalents
The
Company consider all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalent.
Inventories
Inventories
consisting of products available for sell, are stated at the lower of cost or market value. Cost of inventory is determined using the
first-in, first-out (FIFO) method. Inventory reserve is recorded to write down the cost of inventory to the estimated market value due
to slow-moving merchandise and damaged goods, which is dependent upon factors such as historical and forecasted consumer demand, and
promotional environment. The Company takes ownership, risks and rewards of the products purchased. Write downs are recorded in cost of
revenues in the Condensed Consolidated Statements of Operations and Comprehensive Income.
Plant
and equipment
Plant
and equipment are stated at cost less accumulated depreciation and impairment. Depreciation of plant, equipment and software are calculated
on the straight-line method over their estimated useful lives or lease terms generally as follows:
SUMMARY
OF PROPERTY AND EQUIPMENT USEFUL LIFE
Classification |
|
Estimated
useful lives |
Computer and software |
|
5 years |
Furniture and fittings |
|
5 years |
Office equipment |
|
10 years |
Motor vehicle |
|
5 years |
Intangible
assets
Intangible
assets are stated at cost less accumulated amortization. Intangible assets represented the registration costs of trademarks in Malaysia
and Hong Kong, which are amortized on a straight-line basis over a useful life of ten years.
The
Company follows ASC Topic 350 in accounting for intangible assets, which requires impairment losses to be recorded when indicators of
impairment are present and the undiscounted cash flows estimated to be generated by the assets are less than the assets’ carrying
amounts. There were no impairment losses recorded on intangible assets for the six months ended June 30, 2023.
Leases
Prior
to November 1, 2019, the Company accounted for leases under ASC 840, Accounting for Leases. Effective November 1, 2019, the Company
adopted the guidance of ASC 842, Leases, which requires an entity to recognize a right-of-use asset and a lease liability for
virtually all leases. The implementation of ASC 842 did not have a material impact on the Company’s consolidated financial statements
and did not have a significant impact on our liquidity. The Company adopted ASC 842 using a modified retrospective approach. As a result,
the comparative financial information has not been updated and the required disclosures prior to the date of adoption have not been updated
and continue to be reported under the accounting standards in effect for those periods (see Note 10).
Income
taxes
The
provision of income taxes is determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC 740”).
Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between
the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities
are measured using enacted income tax rates expected to apply to taxable income in the periods in which those temporary differences are
expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income
in the period that includes the enactment date.
ASC
740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements
uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the
financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax
positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of
being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts.
The
Company conducts much of its businesses activities in Hong Kong and is subject to tax in this jurisdiction. As a result of its business
activities, the Company will file separate tax returns that are subject to examination by the foreign tax authorities.
DSWISS,
INC.
NOTES
TO CONDENSED FINANCIAL STATEMENTS
FOR
THE SIX MONTHS ENDED JUNE 30, 2023
(Currency
expressed in United States Dollars (“US$”), except for number of shares)
(UNAUDITED)
Net
income/(loss) per share
The
Company calculates net income/(loss) per share in accordance with ASC Topic 260, “Earnings per Share.” Basic income/(loss)
per share is computed by dividing the net income/(loss) by the weighted-average number of common shares outstanding during the period.
Diluted income per share is computed similar to basic income/(loss) per share except that the denominator is increased to include the
number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if
the additional common shares were dilutive.
Foreign
currencies translation
Transactions
denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing
at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated
into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded
in the Condensed Consolidated Statements of Operations and Comprehensive Income.
The
reporting currency of the Company is United States Dollars (“US$”) and the accompanying financial statements have been expressed
in US$. In addition, the Company’s subsidiaries and VIEs in Malaysia and Hong Kong maintains their books and record in their local
currency, Ringgits Malaysia (“RM”) and Hong Kong Dollars (“HK$”) respectively, which is functional currency as
being the primary currency of the economic environment in which the entity operates.
In
general, for consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not US$ are translated into
US$, in accordance with ASC Topic 830-30, “Translation of Financial Statement”, using the exchange rate on the balance
sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation
of financial statements of foreign subsidiary are recorded as a separate component of accumulated other comprehensive income within the
statements of stockholders’ equity.
Translation
of amounts from RM into US$1 and HK$ into US$1 has been made at the following exchange rates for the respective periods:
SCHEDULE
OF FOREIGN CURRENCIES TRANSLATION
| |
As of and for the six months ended June 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Period-end RM : US$1 exchange rate | |
| 4.67 | | |
| 4.41 | |
Period-average RM : US$1 exchange rate | |
| 4.45 | | |
| 4.29 | |
Period-end HK$ : US$1 exchange rate | |
| 7.84 | | |
| 7.85 | |
Period-average HK$ : US$1 exchange rate | |
| 7.84 | | |
| 7.83 | |
DSWISS,
INC.
NOTES
TO CONDENSED FINANCIAL STATEMENTS
FOR
THE SIX MONTHS ENDED JUNE 30, 2023
(Currency
expressed in United States Dollars (“US$”), except for number of shares)
(UNAUDITED)
Related
parties
Parties,
which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control
the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also
considered to be related if they are subject to common control or common significant influence.
Fair
value of financial instruments:
The
carrying value of the Company’s financial instruments: cash and cash equivalents, accounts receivable, deposits, accounts payable,
other payables, and accounts payable approximate at their fair values because of the short-term nature of these financial instruments.
The
Company also follows the guidance of the ASC Topic 820-10, “Fair Value Measurements and Disclosures” (“ASC 820-10”),
with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy
that prioritizes the inputs used in measuring fair value as follows:
Level
1: Observable inputs such as quoted prices in active markets;
Level
2: Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and
Level
3: Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.
Segment
reporting
ASC
Topic 280, “Segment Reporting” establishes standards for reporting information about operating segments on a basis
consistent with the Company’s internal organization structure as well as information about geographical areas, business segments
and major customers in financial statements. For the six months ended June 30, 2023, the Company operates in three reportable operating
segments in Malaysia and Hong Kong.
Recently
Adopted Accounting Standards
In
June 2016, the FASB issued Accounting Standards Update No. 2016-13, Financial Instruments – Credit Losses (Topics 326):
Measurement of Credit Losses on Financial Instruments, which introduced the expected credit losses methodology for the measurement
of credit losses on financial assets measured at amortized cost basis, replacing the previous incurred loss methodology. In November
2019, the FASB issued ASU 2019-10 highlighted the adoption timeline. For smaller reporting entities, Topic 326 is effective for
annual periods beginning after December 15, 2022, including interim period within those fiscal years, of which is effective for the
Company on January 1, 2023 as the Company is qualified as a smaller reporting company. The adoption of this standard did not have a material impact on the Company’s
consolidated financial statements.
Credit
loss rate is determined by historical collection based on aging schedule, adjusted for current conditions using reasonable and supportable
forecast. Based on the aging categorization and the adjusted loss per category, an allowance for credit losses is calculated by multiplying
the adjusted loss rate with the amortized cost in the respective age category.
Recently
Issued Accounting Standard
The
Company reviews new accounting standards as issued. Management has not identified any other new standards that is believes will have
a significant impact on the Company’s financial statements.
DSWISS,
INC.
NOTES
TO CONDENSED FINANCIAL STATEMENTS
FOR
THE SIX MONTHS ENDED JUNE 30, 2023
(Currency
expressed in United States Dollars (“US$”), except for number of shares)
(UNAUDITED)
3.
VIE STRUCTURE AND ARRANGEMENTS
On
June 27, 2016, DSwiss (HK) Limited (“DSHK”) entered into a Management Services Agreement (the “Management Services
Agreement I”) which entitles DSHK to substantially entitled to all of the economic benefits of DSwiss Biotech Sdn Bhd (“DSBT”)
in consideration of services provided by DSHK to DSBT. Pursuant to the Management Services Agreement I, DSHK has the exclusive right
to provide to DSBT management, financial and other services related to the operation of DSBT’s business, and DSBT is required to
take all commercially reasonable efforts to permit and facilitate the provision of the services provided by DSHK. As compensation for
providing the services, DSHK is entitled to receive a fee from DSBT, upon demand, equal to 100% of the annual net profits of DSBT during
the term of the Management Services Agreement I. DSHK may also request, on ad hoc basis, quarterly payments of the aggregate fee, which
payments will be credited against DSBT’s future payment obligations.
The
Management Services Agreement I also provides DSHK, or its designee, with a right of first refusal to acquire all or any portion of the
equity of DSBT upon any proposal by the sole shareholder of DSBT to transfer such equity. In addition, at the sole discretion of DSHK,
DSBT is obligated to transfer to DSHK, or its designee, any part or all of the business, personnel, assets and operations of DSBT which
may be lawfully conducted, employed, owned or operated by DSHK, including:
(a)
business opportunities presented to, or available to DSBT may be pursued and contracted for in the name of DSHK rather than DSBT, and
at its discretion, DSHK may employ the resources of DSBT to secure such opportunities;
(b)
any tangible or intangible property of DSBT, any contractual rights, any personnel, and any other items or things of value held by DSBT
may be transferred to DSHK at book value;
(c)
real property, personal or intangible property, personnel, services, equipment, supplies and any other items useful for the conduct of
the business may be obtained by DSHK by acquisition, lease, license or otherwise, and made available to DSBT on terms to be determined
by agreement between DSHK and DSBT;
(d)
contracts entered into in the name of DSBT may be transferred to DSHK, or the work under such contracts may be subcontracted, in whole
or in part, to DSHK, on terms to be determined by agreement between DSHK and DSBT; and
(e)
any changes to, or any expansion or contraction of, the business may be carried out in the exercise of the sole discretion of DSHK, and
in the name of and at the expense of, DSHK; provided, however, that none of the foregoing may cause or have the effect of terminating
(without being substantially replaced under the name of DSHK) or adversely affecting any license, permit or regulatory status of DSBT.
In
addition, DSHK entered into certain agreements with Jervey Choon, (the “DSBT shareholder”), including
(i) |
a Call Option Agreement
allowing DSHK to acquire the shares of DSBT as permitted by Malaysia laws; |
|
|
(ii) |
a Shareholders’ Voting
Rights Proxy Agreement that provides DSHK with the voting rights of the DSBT; and |
|
|
(ii) |
an Equity Pledge Agreement
that pledges the shares in DSBT. |
This
VIE structure provides DSHK, a wholly-owned subsidiary of DSwiss Holding Limited, which is the wholly-owned subsidiary of DSwiss Inc,
with control over the operations and benefits of DSBT without having a direct equity ownership in DSBT.
On
January 18, 2023, DSwiss (HK) Limited acquired 150,000 shares, representing 60% equity interest in DSwiss Biotech Sdn. Bhd., from the
other party with consideration of RM 1. After such acquisition, DSwiss Biotech Sdn. Bhd. became a wholly owned subsidiary of DSwiss (HK)
Limited.
DSWISS,
INC.
NOTES
TO CONDENSED FINANCIAL STATEMENTS
FOR
THE SIX MONTHS ENDED JUNE 30, 2023
(Currency
expressed in United States Dollars (“US$”), except for number of shares)
(UNAUDITED)
4.
STOCKHOLDERS’ EQUITY
As
of June 30, 2023, the Company had a total of 206,904,585 of its common stock issued and outstanding. There are no shares of preferred
stock issued and outstanding.
5.
PLANT AND EQUIPMENT
SCHEDULE
OF PLANT AND EQUIPMENT
|
|
June
30,
2023 |
|
|
December
31,
2022 |
|
Computer and software |
|
$ |
105,535 |
|
|
$ |
105,535 |
|
Furniture and fittings |
|
|
6,144 |
|
|
|
6,144 |
|
Office equipment |
|
|
21,152 |
|
|
|
21,152 |
|
Motor vehicle |
|
|
135,868 |
|
|
|
135,868 |
|
Total plant and equipment |
|
$ |
268,699 |
|
|
$ |
268,699 |
|
Accumulated depreciation |
|
|
(201,612 |
) |
|
|
(187,236 |
) |
Effect of translation
exchange |
|
|
(12,615 |
) |
|
|
(9,284 |
) |
Plant and equipment,
net |
|
$ |
54,472 |
|
|
$ |
72,179 |
|
Depreciation
expense for the three months and six months ended June 30, 2023 were $6,839 and $14,376 respectively.
Depreciation
expense for the three months and six months ended June 30, 2022 were $8,191 and $15,692 respectively.
6.
INTANGIBLE ASSETS
SCHEDULE
OF INTANGIBLE ASSETS
| |
June 30, 2023 | | |
December 31, 2022 | |
Trademarks | |
$ | 12,077 | | |
$ | 12,077 | |
Amortization | |
| (8,678 | ) | |
| (8,164 | ) |
Effect of translation exchange | |
| (467 | ) | |
| (454 | ) |
Intangible assets, net | |
$ | 2,932 | | |
$ | 3,459 | |
Amortization
for the three months and six months ended June 30, 2023 was $257 and $514 respectively.
Amortization
for the three months and six months ended June 30, 2022 was $257 and $515 respectively.
7.
OTHER RECEIVABLES, PREPAID EXPENSES AND DEPOSITS
SCHEDULE
OF OTHER RECEIVABLES, PREPAID EXPENSES AND DEPOSITS
| |
June 30, 2023 | | |
December 31, 2022 | |
Other receivables | |
$ | 66 | | |
$ | - | |
Prepaid expenses | |
| 658 | | |
| 2,080 | |
Deposits | |
| 18,606 | | |
| 19,669 | |
Total prepaid expenses and deposits | |
$ | 19,330 | | |
$ | 21,749 | |
8.
INVENTORIES
SCHEDULE
OF INVENTORIES
| |
June 30, 2023 | | |
December 31, 2022 | |
Finished goods, at cost | |
$ | 4,378 | | |
$ | 7,483 | |
Total inventories | |
$ | 4,378 | | |
$ | 7,483 | |
9.
OTHER PAYABLES AND ACCRUED LIABILITIES
SCHEDULE
OF OTHER PAYABLE AND ACCRUED LIABILITIES
| |
June 30, 2023 | | |
December 31, 2022 | |
Other payables | |
$ | 86,508 | | |
$ | 100,385 | |
Accrued audit fees | |
| 25,636 | | |
| 20,266 | |
Accrued other expenses | |
| 12,864 | | |
| 16,683 | |
Accrued professional fees | |
| 12,487 | | |
| 17,376 | |
Total payables and accrued liabilities | |
$ | 137,495 | | |
$ | 154,710 | |
DSWISS,
INC.
NOTES
TO CONDENSED FINANCIAL STATEMENTS
FOR
THE SIX MONTHS ENDED JUNE 30, 2023
(Currency
expressed in United States Dollars (“US$”), except for number of shares)
(UNAUDITED)
10.
FINANCE LEASE LIABILITY
The
Company purchased motor vehicles with finance lease. The first finance lease agreement commenced on July 31, 2018 with the effective
interest rate of 3.62% per annum, due through June, 2025, with principal and interest payable monthly. The second finance lease agreement
commenced on December 3, 2021 with the effective interest rate of 3.70% per annum, due through November, 2026, with principal and interest
payable monthly. The obligation under the finance lease is as follows:
SCHEDULE
OF OBLIGATION UNDER FINANCE LEASE
| |
As of June 30,
2023 | | |
As of December 31,
2022 | |
Finance lease | |
$ | 46,876 | | |
$ | 58,768 | |
Less: interest expense | |
| (2,600 | ) | |
| (3,792 | ) |
Net present value of finance lease | |
| 44,276 | | |
| 54,976 | |
| |
| | | |
| | |
Current portion | |
| 7,895 | | |
| 16,515 | |
Non-current portion | |
| 36,381 | | |
| 38,461 | |
Total | |
$ | 44,276 | | |
$ | 54,976 | |
As
of June 30, 2023 the maturities of the finance lease for each of the years are as follows:
SCHEDULE
OF MATURITIES OF FINANCE LEASE
| |
| | |
2023 | |
| 7,895 | |
2024 | |
| 16,291 | |
2025 | |
| 12,441 | |
2026 | |
| 7,649 | |
Total | |
$ | 44,276 | |
DSWISS,
INC.
NOTES
TO CONDENSED FINANCIAL STATEMENTS
FOR
THE SIX MONTHS ENDED JUNE 30, 2023
(Currency
expressed in United States Dollars (“US$”), except for number of shares)
(UNAUDITED)
11.
INCOME TAXES
For
the six months ended June 30, 2023 and 2022, the local (United States) and foreign components of (loss)/profit before income taxes were
comprised of the following:
SCHEDULE
OF COMPONENTS OF INCOME LOSS BEFORE INCOME TAXES
| |
For the six months ended June 30, 2023 | | |
For the six months ended June 30, 2022 | |
| |
| | |
| |
Tax jurisdictions from: | |
| | | |
| | |
- Foreign, representing | |
| | | |
| | |
| |
| | | |
| | |
The
provision for income taxes consisted of the following:
SCHEDULE
OF PROVISION FOR INCOME TAXES
| |
For the six months ended June 30, 2023 | | |
For the six months ended June 30, 2022 | |
Current: | |
| | | |
| | |
- Local | |
$ | - | | |
$ | - | |
- Foreign | |
| (335 | ) | |
| - | |
| |
| | | |
| | |
Deferred: | |
| | | |
| | |
- Local | |
| - | | |
| - | |
- Foreign | |
| - | | |
| - | |
| |
| | | |
| | |
Income tax expense | |
$ | (335 | ) | |
$ | - | |
The
effective tax rate in the periods presented is the result of the mix of income earned in various tax jurisdictions that apply a broad
range of income tax rates. The Company has subsidiaries that operate in various countries: United States, Seychelles, Hong Kong and Malaysia
that are subject to taxes in the jurisdictions in which they operate, as follows:
United
States of America
The
Company is registered in the State of Nevada and is subject to the tax laws of the United States of America. As of June 30, 2023, the
operations in the United States of America incurred $507,350 of cumulative net operating losses which can be carried forward to offset
future taxable income, at the tax rate of 21%. The net operating loss carry forwards begin to expire in 2038, if unutilized. The Company
has provided for a full valuation allowance of $106,544 against the deferred tax assets on the expected future tax benefits from the
net operating loss carry forwards as the management believes it is more likely than not that these assets will not be realized in the
future.
Seychelles
Under
the current laws of the Seychelles, DSwiss Holding Limited is registered as an international business company which governs by the International
Business Companies Act of Seychelles and there is no income tax charged in Seychelles.
Hong
Kong
DSwiss
(HK) Limited is subject to Hong Kong Profits Tax, which is charged at the statutory income tax rate of 16.5% on its assessable income.
As of June 30, 2023, the operations in the Hong Kong incurred $634,643 of cumulative net operating losses which can be carried forward
to offset future taxable income, at the tax rate of 16.5%. The Company has provided for a full valuation allowance of $104,716 against
the deferred tax assets on the expected future tax benefits from the net operating loss carry forwards as the management believes it
is more likely than not that these assets will not be realized in the future.
Malaysia
DSwiss
Sdn. Bhd. and DSwiss Biotech Sdn. Bhd. are subject to Malaysia Corporate Tax, which is charged at the statutory income tax rate range
from 15% to 24% on its assessable income. As of June 30, 2023, the operations in the Malaysia incurred $203,977 of cumulative net operating
losses which can be carried forward to offset future taxable income, at the tax rate of 15%. The Company has provided for a full valuation
allowance of $30,597 against the deferred tax assets on the expected future tax benefits from the net operating loss carry forwards as
the management believes it is more likely than not that these assets will not be realized in the future.
DSWISS,
INC.
NOTES
TO CONDENSED FINANCIAL STATEMENTS
FOR
THE SIX MONTHS ENDED JUNE 30, 2023
(Currency
expressed in United States Dollars (“US$”), except for number of shares)
(UNAUDITED)
12.
CONCENTRATIONS OF RISK
The
Company is exposed to the following concentrations of risk:
(a)
Major customers
SCHEDULE
OF CONCENTRATION OF RISK
For
three months ended June 30, 2023 and 2022, the customers who accounted for 10% or more of the Company’s revenues and its accounts
receivable balance at period-end are presented as follows:
| |
2023 | | |
2022 | | |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
Revenue | | |
Percentage of revenue | | |
Accounts receivable | |
| |
| | |
| | |
| | |
| | |
| | |
| |
Customer A | |
$ | - | | |
$ | 346,253 | | |
| - | % | |
| 46 | % | |
$ | - | | |
$ | - | |
Customer B | |
$ | 91,754 | | |
$ | 155,407 | | |
| 25 | % | |
| 21 | % | |
$ | 30,849 | | |
$ | 6,843 | |
Customer C | |
$ | 50,196 | | |
$ | - | | |
| 14 | % | |
| - | % | |
$ | 27,475 | | |
$ | - | |
Customer D | |
$ | 85,002 | | |
$ | - | | |
| 24 | % | |
| - | % | |
$ | - | | |
$ | - | |
| |
$ | 226,952 | | |
$ | 501,660 | | |
| 63 | % | |
| 67 | % | |
$ | 58,324 | | |
$ | 6,843 | |
For
six months ended June 30, 2023 and 2022, the customers who accounted for 10% or more of the Company’s revenues and its accounts
receivable balance at period-end are presented as follows:
| |
2023 | | |
2022 | | |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
Revenues | | |
Percentage of revenues | | |
Accounts receivable, trade | |
| |
| | |
| | |
| | |
| | |
| | |
| |
Customer A | |
$ | 63,861 | | |
$ | - | | |
| 10 | % | |
| - | % | |
$ | - | | |
$ | - | |
Customer B | |
$ | - | | |
$ | 416,432 | | |
| - | % | |
| 35 | % | |
$ | - | | |
$ | - | |
Customer C | |
$ | 127,102 | | |
$ | 255,238 | | |
| 20 | % | |
| 21 | % | |
$ | 30,849 | | |
$ | 6,843 | |
Customer D | |
$ | 100,392 | | |
$ | - | | |
| 16 | % | |
| - | % | |
$ | 27,475 | | |
$ | - | |
Customer E | |
$ | 147,848 | | |
$ | - | | |
| 24 | % | |
| - | % | |
$ | - | | |
$ | - | |
| |
$ | 439,203 | | |
$ | 671,670 | | |
| 70 | % | |
| 56 | % | |
$ | 58,324 | | |
$ | 6,843 | |
(b)
Major vendors
For
three months ended June 30, 2023 and 2022, the vendors who accounted for 10% or more of the Company’s purchases and its accounts
payable balance at period-end are presented as follows:
| |
2023 | | |
2022 | | |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
Purchase | | |
Percentage of purchase | | |
Accounts payable | |
| |
| | |
| | |
| | |
| | |
| | |
| |
Vendor A | |
$ | 51,367 | | |
$ | 304,423 | | |
| 19 | % | |
| 45 | % | |
$ | - | | |
$ | - | |
Vendor B | |
$ | 75,546 | | |
$ | 131,132 | | |
| 29 | % | |
| 19 | % | |
$ | 3,722 | | |
$ | - | |
Vendor C | |
$ | 71,478 | | |
$ | 88,841 | | |
| 27 | % | |
| 13 | % | |
$ | 38,604 | | |
$ | 26,426 | |
| |
$ | 198,391 | | |
$ | 524,396 | | |
| 75 | % | |
| 77 | % | |
$ | 42,326 | | |
$ | 26,426 | |
For
six months ended June 30, 2023 and 2022, the vendors who accounted for 10% or more of the Company’s purchases and its accounts
payable balance at period-end are presented as follows:
| |
2023 | | |
2022 | | |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
Purchase | | |
Percentage of purchases | | |
Accounts payable, trade | |
| |
| | |
| | |
| | |
| | |
| | |
| |
Vendor A | |
$ | 74,870 | | |
$ | 407,162 | | |
| 17 | % | |
| 45 | % | |
$ | - | | |
$ | - | |
Vendor B | |
$ | 166,206 | | |
$ | 187,012 | | |
| 37 | % | |
| 19 | % | |
$ | 3,722 | | |
$ | - | |
Vendor C | |
$ | 95,572 | | |
$ | 159,895 | | |
| 21 | % | |
| 13 | % | |
$ | 38,604 | | |
$ | 26,426 | |
| |
$ | 336,648 | | |
$ | 754,069 | | |
| 75 | % | |
| 77 | % | |
$ | 42,326 | | |
$ | 26,426 | |
All
vendors are located in Malaysia.
(c)
Credit risk
Financial
instruments that are potentially subject to credit risk consist principally of accounts receivable. The Company believes the concentration
of credit risk in its accounts receivable 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 surrounding the credit risk of specific customers, historical trends and other information.
(d)
Exchange rate risk
The
Company cannot guarantee that the current exchange rate will remain stable, therefore there is a possibility that the Company could post
the same amount of income for two comparable periods and because of the fluctuating exchange rate actually post higher or lower income
depending on exchange rate of RM converted to US$ and HK$ converted into US$ on that date. The exchange rate could fluctuate depending
on changes in political and economic environments without notice.
DSWISS,
INC.
NOTES
TO CONDENSED FINANCIAL STATEMENTS
FOR
THE SIX MONTHS ENDED JUNE 30, 2023
(Currency
expressed in United States Dollars (“US$”), except for number of shares)
(UNAUDITED)
13.
LEASE RIGHT-OF-USE ASSET AND LEASE LIABILITIES
The
Company officially adopted ASC 842 for the period on and after January 1, 2019 as permitted by ASU 2016-02. ASC 842 originally required
all entities to use a “modified retrospective” transition approach that is intended to maximize comparability and be less
complex than a full retrospective approach. On July 30, 2018, the FASB issued ASU 2018-11 to provide entities with relief from the costs
of implementing certain aspects of the new leasing standard, ASU 2016-02 of which permits entities may elect not to recast the comparative
periods presented when transitioning to ASC 842. As permitted by ASU 2018-11, the Company elect not to recast comparative periods, thusly.
As
of January 1, 2022, the Company recognized approximately US$92,606, lease liability as well as right-of-use asset for all leases (with
the exception of short-term leases) at the commencement date. Lease liabilities are measured at present value of the sum of remaining
rental payments as of January 1, 2022, with discounted rate of 5.4% adopted from Public Bank Berhad’s base lending rate as a reference
for discount rate.
A
single lease cost is recognized over the lease term on a generally straight-line basis. All cash payments of operating lease cost are
classified within operating activities in the statement of cash flows.
The
operating lease right and lease liability as follow:
As
of June 30, 2023 and December 31, 2022, operating lease right of use asset as follow:
SCHEDULE
OF OPERATION LEASE RIGHT OF USE ASSETS
| |
As of June 30, 2023 | | |
As of December 31, 2022 | |
As of beginning of the period/year | |
$ | 44,548 | | |
$ | 92,606 | |
Accumulated amortization | |
| (21,646 | ) | |
| (42,310 | ) |
Effect of translation exchange | |
| (1,548 | ) | |
| (5,748 | ) |
Balance as of end of the period/year | |
$ | 21,354 | | |
$ | 44,548 | |
As
of June 30, 2023 and December 31, 2022, the amortization of the operating lease right of use asset are $21,646 and $42,310 respectively.
DSWISS,
INC.
NOTES
TO CONDENSED FINANCIAL STATEMENTS
FOR
THE SIX MONTHS ENDED JUNE 30, 2023
(Currency
expressed in United States Dollars (“US$”), except for number of shares)
(UNAUDITED)
As
of June 30, 2023, operating lease liability as follow:
SCHEDULE
OF OPERATING LEASE LIABILITY
As of January 1, 2023 | |
$ | 44,548 | |
Less: gross repayment | |
| (22,488 | ) |
Add: imputed interest | |
| 842 | |
Effect of translation exchange | |
| (1,548 | ) |
Balance as of June 30, 2023 | |
$ | 21,354 | |
Less: lease liability current portion | |
| (21,354 | ) |
Lease liability non-current portion | |
$ | - | |
Maturities
of operating lease obligation as follow:
SCHEDULE
OF MATURITIES OF OPERATING LEASE OBLIGATION
Year ending | |
| | |
December 31, 2023 | |
| 21,354 | |
Total | |
$ | 21,354 | |
Other
information:
SCHEDULE
OF OPERATING LEASE OTHER INFORMATION
| |
As of June 30, 2023 | | |
As of December 31, 2022 | |
| |
(unaudited) | | |
(audited) | |
Cash paid for amounts included in the measurement of lease liabilities: | |
| | | |
| | |
Operating cash flow from operating lease | |
$ | 20,786 | | |
$ | 42,212 | |
Right-of-use assets obtained in exchange for operating lease liabilities | |
| 21,354 | | |
| 44,548 | |
Remaining lease term for operating lease (years) | |
| 0.5 | | |
| 1 | |
Weighted average discount rate for operating lease | |
| 5.4 | % | |
| 5.4 | % |
As
of June 30, 2023 and December 31, 2022, lease expenses were $21,646 and $42,310 respectively.
14.
RELATED PARTY TRANSACTIONS
For
the period ended June 30, 2023 the Company has the following transactions with related party:
SCHEDULE
OF RELATED PARTY TRANSACTION
| |
For the period ended June 30, 2023 (Unaudited) | | |
For the period ended June 30, 2022 (Unaudited) | |
Professional Fees: | |
| | | |
| | |
- Related party A | |
$ | 3,000 | | |
$ | 3,000 | |
| |
| | | |
| | |
Sales | |
| | | |
| | |
- Related party B | |
$ | 127,102 | | |
$ | 255,239 | |
- Related party C | |
| 45,150 | | |
| 7,572 | |
| |
| | | |
| | |
Total | |
$ | 175,252 | | |
$ | 265,811 | |
The
related party A, is a wholly owned subsidiary of a 7.33% shareholder of the Company.
The
related party B’s director and shareholder is the founder of the Company. Founder of the
Company resigned as director of company B on October 02, 2022 and is no longer a shareholder of company B.
The
related party C’s director and shareholder is the founder of the Company.
The
related party D’s director is the founder of the Company. The shareholder of related party D is related party C.
The
related party transaction is generally transacted in an arm-length basis at the current market value in the normal course of business.
15.
SEGMENTED INFORMATION
ASC
280, “Segment Reporting” establishes standards for reporting information about operating segments on a basis consistent with
the Company’s internal organization structure as well as information about services categories, business segments and major customers
in financial statements. In accordance with the “Segment Reporting” Topic of the ASC, the Company’s chief operating
decision maker has been identified as the Chief Executive Officer and President, who reviews operating results to make decisions about
allocating resources and assessing performance for the entire Company. Existing guidance, which is based on a management approach to
segment reporting, establishes requirements to report selected segment information quarterly and to report annually entity-wide disclosures
about products and services, major customers, and the countries in which the entity holds material assets and reports revenue. All material
operating units qualify for aggregation under “Segment Reporting” due to their similar customer base and similarities in
economic characteristics; nature of products and services; and procurement, manufacturing and distribution processes.
DSWISS,
INC.
NOTES
TO CONDENSED FINANCIAL STATEMENTS
FOR
THE SIX MONTHS ENDED JUNE 30, 2023
(Currency
expressed in United States Dollars (“US$”), except for number of shares)
(UNAUDITED)
The
Company had no inter-segment sales for the periods presented. Summarized financial information concerning the Company’s reportable
segments is shown as below:
By
Geography*:
SCHEDULE
OF REPORTING SEGMENTS
| |
Nevada* | | |
Seychelles* | | |
Hong
Kong* | | |
Malaysia* | | |
Total* | |
| |
For the period ended June 30, 2023 | |
| |
Nevada | | |
Seychelles | | |
Hong Kong | | |
Malaysia | | |
Total | |
| |
| | |
| | |
| | |
| | |
| |
Revenues | |
$ | - | | |
$ | - | | |
$ | - | | |
$ | 621,195 | | |
$ | 621,195 | |
Cost of revenues | |
| - | | |
| - | | |
| - | | |
| (447,498 | ) | |
| (447,498 | ) |
Depreciation and amortization | |
| - | | |
| - | | |
| (514 | ) | |
| (36,022 | ) | |
| (36,536 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Total assets | |
$ | 14,274 | | |
$ | 21,998 | | |
$ | 13,209 | | |
$ | 254,314 | | |
$ | 303,795 | |
| |
Nevada* | | |
Seychelles* | | |
Hong
Kong* | | |
Malaysia* | | |
Total* | |
| |
For the period ended June 30, 2022 | |
| |
Nevada | | |
Seychelles | | |
Hong Kong | | |
Malaysia | | |
Total | |
| |
| | |
| | |
| | |
| | |
| |
Revenues | |
$ | - | | |
$ | - | | |
$ | - | | |
$ | 1,187,232 | | |
$ | 1,187,232 | |
Cost of revenues | |
| - | | |
| - | | |
| - | | |
| (995,387 | ) | |
| (995,387 | ) |
Depreciation and amortization | |
| - | | |
| - | | |
| (515 | ) | |
| (37,129 | ) | |
| (37,644 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Total assets | |
$ | 27,187 | | |
$ | 7,055 | | |
$ | 14,711 | | |
$ | 404,780 | | |
$ | 453,733 | |
16.
SUBSEQUENT EVENTS
In
accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure
of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or
transactions that occurred after June 30, 2023 up through the date the Company issued the consolidated financial statements.
Item
2. Management’s discussion and analysis of financial condition and results of operations
The
information contained in this quarter report on Form 10-Q is intended to update the information contained in our Annual Report on Form
10-K for the year ended December 31, 2022 and presumes that readers have access to, and will have read, the “Management’s
Discussion and Analysis of Financial Condition and Results of Operations” and other information contained in such Form 10-K. The
following discussion and analysis also should be read together with our consolidated financial statements and the notes to the consolidated
financial statements included elsewhere in this Form 10-Q.
The
following discussion contains certain statements that may be deemed “forward-looking statements” within the meaning of the
Private Securities Litigation Reform Act of 1995. Such statements appear in a number of places in this Report, including, without limitation,
“Management’s Discussion and Analysis of Financial Condition and Results of Operations.” These statements are not guarantees
of future performance and involve risks, uncertainties and requirements that are difficult to predict or are beyond our control. Forward-looking
statements speak only as of the date of this quarterly report. You should not put undue reliance on any forward-looking statements. We
strongly encourage investors to carefully read the factors described in our Form S-1 Amendment No.8, dated July 20, 2016 in the section
entitled “Risk Factors” for a description of certain risks that could, among other things, cause actual results to differ
from these forward-looking statements. We assume no responsibility to update the forward-looking statements contained in this transition
report on Form 10-Q. The following should also be read in conjunction with the unaudited Condensed Consolidated Financial Statements
and notes thereto that appear elsewhere in this report.
Company
Overview
DSwiss,
Inc., a Nevada corporation (“the Company”) was incorporated under the laws of the State of Nevada on May 28, 2015. DSwiss
Holding Limited owns 100% of DSwiss (HK) Limited, a Hong Kong Company, which owns 100% of DSwiss Sdn Bhd, the operating Malaysia Company
of which is described below. In 2016, DSwiss (HK) Limited invested in DSwiss Biotech Sdn Bhd, incorporated in Malaysia, and owned 40%
equity interest.
DSwiss
is the leading corporation for premier nutraceutical biotechnology in USA, and has gone into Asian countries such as China, Hong Kong,
Singapore, Thailand, and Malaysia with our high quality functional health supplement, skin care solution, wellness products and private
labelled supplies turnkey provider (OEM/ODM). Our unique and innovative patented biotechnology, natural ingredients into products &
services that has been proven to give better, faster and visible positive results to the end user including health improvement, slimming,
anti-aging and beauty effects.
Currently,
we are fulfilling in Talent Development, product research and development, and providing Original Equipment Manufacturer (OEM) and Original
Design Manufacturer (ODM) services into functional food and beauty product of which is currently under research and development with
Malaysia biotech and research professionals. Our professionals manage from custom formulation of scientifically-proven and naturally-effective,
sourcing raw materials, production, quality control, stability and safety test, clinical testing by third-party labs, packaging and shipping
including import and export, all licenses needed so customer can concentrate on what they should do. In 2020, with our experience and
expertise, we have successfully expanded our client base in OEM/ODM services and developed products and Business-to-business (B2B) DNA
genotyping private label services that exceed the clients’ expectation.
DSwiss
has continuously expanding through launching health and beauty projects to provide premier experiences to the customers. DSwiss has shown
a solid growth and is set to advance the biotechnology industry to drive nutraceutical and skincare biotechnology growth.
At
this time, we operate exclusively online through our website: http://www.dswissbeauty.com.
Products
which meet the definition of a functional food and cosmetics related products need to be registered or notified with the Drug Control
Authority (DCA), Ministry of Health Malaysia. Manufacturing, marketing, importation and the sale of unregistered products is a violation
of the Drug Control Regulations and Cosmetics Act 1984 of Malaysia and enforcement action can be taken.
At
DSwiss, research and development is an ongoing effort whose purpose is to ensure our products on the forefront of quality and effectiveness.
Equipped with state of the art machinery, our innovative research and development team are constantly exploring on new development and
product lines that will enable us to provide the highest quality standard and remain competitive in the industry.
DSwiss’s
products are certified and approved by the Ministry of Health (“MOH”) Malaysia. Due to the stringent requirements from MOH
Malaysia, we strive to upkeep the highest possible standard in our products to provide assurance and as a prove of our continuing commitment
to providing quality products.
Our
expected growth is planned to occur primarily through the implementation of our social media marketing strategy. DSwiss already has a
strong relationship with new retail tech company (eg. Facebook, E-Marketplace). The global presence social media has helped provide to
us has been an invaluable resource, and as we continue to expand our business operations and spread our brand awareness, we intend to
primarily utilize social media to reach our customers. The benefits of social media are countless, but perhaps the most imperative to
our future success is our ability to connect with customers directly, to receive their feedback almost instantaneously. On that note,
the feedback we have received from our clients has been overwhelmingly positive, which has helped us to create a robust brand image.
While
DSwiss has been focused almost exclusively upon pursuing operations within Asia, we do have plans to expand outward and become a household
name across the world. Our strategy to do so going forward is by forming partnerships with local companies in various countries that
may be willing to stock our products or promote them to their own customers. We believe that by forging strategic relationships and partnerships
we can expand our operations across the globe at a greater pace and with greater certainty than we would if we tried to expand on our
own.
Results
of Operation
For
the Three Months and Six Months Ended June 30, 2023 and June 30, 2022.
For
the three and six months ended June 30, 2023, we realized revenue in the amount of $355,274 and $621,195, while for the three and six
months ended June 30, 2022, we realized revenues in the amount of $739,595 and $1,187,232. Our gross profits for the three and six months
ended June 30, 2023 were $91,713 and $173,697, which is more than $15,130 for the three months ended June 30, 2022 but less than $18,148
for the six months ended June 30, 2022. We believe that in order to retain and maintain more customers
in the future we must increase our marketing efforts and or develop new products.
*Our
gross margins may not be comparable to those of other entities, since some entities include all the costs related to their distribution
network in cost of revenue. Our cost of revenue includes only the purchase cost of products and packing materials, and does not include
any allocation of inbound freight charges, purchasing and receiving costs, inspection costs, warehousing costs, internal transfer costs,
and the other costs associated with the distribution network.
Our
net loss for the three and six months ended June 30, 2023 were $12,003 and $28,926 respectively, while the net loss for three months
ended June 30, 2022 was $19,137 and net profit for six months ended June 30, 2022 was $15,128.
Liquidity
and Capital Resources
For
the six months ended June 30, 2023 and 2022, we had cash and cash equivalents of $113,543 and $238,156 respectively. We have negative
operating cash flow and we need to meet our working capital requirements to make capital investments in connection with ongoing operations.
The Company expects its current capital resources to meet our basic operating requirements for approximately twelve months.
Operating
Activities
For
the six months ended June 30, 2023, net cash used in operating activities was $71,200, compared to net cash generated from operating
activities was $30,627 in the prior period. The operating cash flow performance primarily reflects decrease in accounts payable, other
payables and accrued liabilities to the prior period.
Investing
Activities
For
the six months ended June 30, 2023 and 2022, net cash used in investing activities were $0 and $6,903 respectively, reflecting the cost
in purchase of plant and equipment.
Financing
Activities
For
the six months ended June 30, 2023 and 2022, net cash used in financing activities were $7,727 and $7,690 respectively resulted from
the repayment of finance lease.
Capital
Expenditures
Our
capital expenditures primarily relate to the acquisition of plant and equipment. There were $0 and $6,903 used to purchase the computer
and software and office equipment for the six months periods ended June 30, 2023 and 2022 respectively.
Credit
Facilities
We
do not have any credit facilities or other access to bank credit.
Contractual
Obligations, Commitments and Contingencies
We
currently have a lease agreement in place with respect to office premises in Malaysia to commence our business operations.
Off-balance
Sheet Arrangements
We
have no significant off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial
condition, changes in our financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital
resources that are material to our stockholders as of June 30, 2023.
Recent
accounting pronouncements
The
Company has reviewed all recently issued, but not yet effective, accounting pronouncements and do not believe the future adoption of
any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations.
Additional
Information
VIE
STRUCTURE AND ARRANGEMENTS
On
June 27, 2016, DSwiss (HK) Limited (“DSHK”) entered into a Management Services Agreement (the “Management Services
Agreement I”) which entitles DSHK to substantially entitled to all of the economic benefits of DSwiss Biotech Sdn Bhd (“DSBT”)
in consideration of services provided by DSHK to DSBT. Pursuant to the Management Services Agreement I, DSHK has the exclusive right
to provide to DSBT management, financial and other services related to the operation of DSBT’s business, and DSBT is required to
take all commercially reasonable efforts to permit and facilitate the provision of the services provided by DSHK. As compensation for
providing the services, DSHK is entitled to receive a fee from DSBT, upon demand, equal to 100% of the annual net profits of DSBT during
the term of the Management Services Agreement I. DSHK may also request ad hoc quarterly payments of the aggregate fee, which payments
will be credited against DSBT’s future payment obligations.
The
Management Services Agreement I also provides DSHK, or its designee, with a right of first refusal to acquire all or any portion of the
equity of DSBT upon any proposal by the sole shareholder of DSBT to transfer such equity. In addition, at the sole discretion of DSHK,
DSBT is obligated to transfer to DSHK, or its designee, any part or all of the business, personnel, assets and operations of DSBT which
may be lawfully conducted, employed, owned or operated by DSHK, including:
(a)
business opportunities presented to, or available to DSBT may be pursued and contracted for in the name of DSHK rather than DSBT, and
at its discretion, DSHK may employ the resources of DSBT to secure such opportunities;
(b)
any tangible or intangible property of DSBT, any contractual rights, any personnel, and any other items or things of value held by DSBT
may be transferred to DSHK at book value;
(c)
real property, personal or intangible property, personnel, services, equipment, supplies and any other items useful for the conduct of
the business may be obtained by DSHK by acquisition, lease, license or otherwise, and made available to DSBT on terms to be determined
by agreement between DSHK and DSBT;
(d)
contracts entered into in the name of DSBT may be transferred to DSHK, or the work under such contracts may be subcontracted, in whole
or in part, to DSHK, on terms to be determined by agreement between DSHK and DSBT; and
(e)
any changes to, or any expansion or contraction of, the business may be carried out in the exercise of the sole discretion of DSHK, and
in the name of and at the expense of, DSHK; provided, however, that none of the foregoing may cause or have the effect of terminating
(without being substantially replaced under the name of DSHK) or adversely affecting any license, permit or regulatory status of DSBT.
In
addition, DSHK entered into certain agreements with Jervey Choon, (the “DSBT shareholder”), including
(i) |
a Call Option Agreement
allowing DSHK to acquire the shares of DSBT as permitted by Malaysia laws; |
|
|
(ii) |
a Shareholders’ Voting
Rights Proxy Agreement that provides DSHK with the voting rights of the DSBT; and |
|
|
(iii) |
an Equity Pledge Agreement
that pledges the shares in DSBT. |
This
VIE structure provides DSHK, a wholly-owned subsidiary of DSwiss Holding Limited, which is the wholly-owned subsidiary of DSwiss Inc,
with control over the operations and benefits of DSBT without having a direct equity ownership in DSBT.
Item
3 Quantitative and Qualitative Disclosures About Market Risk.
As
a “smaller reporting company” as defined by Item 10 of Regulation S-K, the Company is not required to provide information
required by this Item.
Item
4 Controls and Procedures.
Evaluation
of Disclosure Controls and Procedures:
We
carried out an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Exchange
Act Rules 13a-15(e) and 15d-15(e)) as of June 30, 2016. This evaluation was carried out under the supervision and with the participation
of our Chief Executive Officer and our Chief Financial Officer. Based upon that evaluation, our Chief Executive Officer and Chief Financial
Officer concluded that, as of June 30, 2023, our disclosure controls and procedures were not effective due to the presence of material
weaknesses in internal control over financial reporting.
A
material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is
a reasonable possibility that a material misstatement of the company’s annual or interim financial statements will not be prevented
or detected on a timely basis. Management has identified the following material weaknesses which have caused management to conclude that,
as of June 30, 2023, our disclosure controls and procedures were not effective: (i) inadequate segregation of duties and effective risk
assessment; and (ii) insufficient written policies and procedures for accounting and financial reporting with respect to the requirements
and application of both US GAAP and SEC guidelines.
Changes
in Internal Control over Financial Reporting:
There
were no changes in our internal control over financial reporting during the quarter ending June 30, 2023, that have materially affected,
or are reasonably likely to materially affect, our internal control over financial reporting.
PART
II — OTHER INFORMATION
Item
1. Legal Proceedings
We
know of no material, active or pending legal proceedings against us, nor are we involved as a plaintiff in any material proceedings or
pending litigation. There are no proceedings in which any of our directors, officers or affiliates, or any beneficial shareholder are
an adverse party or has a material interest adverse to us.
Item
1A. Risk Factors.
We
are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information
under this item.
Item
2. Unregistered Sales of Equity Securities and Use of Proceeds
None.
Item
3. Defaults Upon Senior Securities
None
Item
4. Mine Safety Disclosures
Not
applicable.
Item
5. Other Information.
None.
ITEM
6. Exhibits
*
Filed herewith.
SIGNATURES
Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned, thereunto duly authorized.
|
DSWISS, INC. |
|
(Name of Registrant) |
|
|
|
Date: August 14, 2023 |
|
|
|
|
|
|
By: |
/s/
Leong Ming Chia |
|
Title: |
President,
Chief Executive Officer,
Chief
Financial Officer, Treasurer, Secretary and Director |
|
|
(Principal Executive Officer, Principal Financial Officer) |
EXHIBIT
31.1
CERTIFICATION
I,
LEONG MING CHIA, certify that:
1.
I have reviewed this quarterly report on Form 10-Q of DSwiss, Inc. (the “Company”) for the quarter ended June 30, 2023;
2.
Based on my knowledge, this quarterly report does not contain any untrue statement of a material fact or omit to state a material fact
necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect
to the period covered by this report;
3.
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this
report;
4.
The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act
Rules 13a-15(f) and
15d-15(f))
for the registrant and have:
|
a. |
Designed such disclosure
controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material
information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities,
particularly during the period in which this report is being prepared; |
|
|
|
|
b. |
Designed such internal
control over financial reporting, or caused such internal control to be designed under our supervision, to provide reasonable assurance
regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles. |
|
|
|
|
c. |
Evaluated the effectiveness
of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness
of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and |
|
|
|
|
d. |
Disclosed in this report
any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent
fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is
reasonably likely to materially affect, the registrant’s internal control over financial reporting; and |
5.
The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial
reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing
the equivalent functions):
|
a. |
All significant deficiencies
and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely
affect the registrant’s ability to record, process, summarize and report financial information; and |
|
|
|
|
b. |
Any fraud, whether or not
material, that involves management or other employees who have a significant role in the registrant’s internal control over
financial reporting. |
Date: August 14, 2023 |
By: |
/s/
Leong Ming Chia |
|
|
LEONG MING CHIA |
|
|
President,
Chief Executive Officer,
Chief
Financial Officer, Treasurer, Secretary and Director |
|
|
(Principal Executive Officer, Principal Financial Officer) |
EXHIBIT
32.1
CERTIFICATION
PURSUANT TO
18
U.S.C. SECTION 1350,
AS
ADOPTED PURSUANT TO
SECTION
906 OF THE SARBANES-OXLEY ACT OF 2002
In
connection with the Quarterly Report of DSwiss, Inc. (the “Company”) on Form 10-Q for the period ended June 30, 2023 as filed
with the Securities and Exchange Commission on the date hereof (the “Report”), The undersigned hereby certifies, pursuant
to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge and
belief:
(1)
The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
(2)
The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of
the Company.
Date: August 14, 2023 |
By: |
/s/
Leong Ming Chia |
|
|
LEONG MING CHIA |
|
|
President,
Chief Executive Officer,
Chief
Financial Officer, Treasurer, Secretary and Director |
|
|
(Principal Executive Officer, Principal Financial Officer) |
A
signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting
the signature that appears in typed form within the electronic version of this written statement has been provided to the Company and
will be retained by the Company and will be retained by the Company and furnished to the Securities
and Exchange Commission or its staff upon request.
v3.23.2
Cover
|
6 Months Ended |
Jun. 30, 2023
shares
|
Cover [Abstract] |
|
Document Type |
10-Q
|
Amendment Flag |
false
|
Document Quarterly Report |
true
|
Document Transition Report |
false
|
Document Period End Date |
Jun. 30, 2023
|
Document Fiscal Period Focus |
Q2
|
Document Fiscal Year Focus |
2023
|
Current Fiscal Year End Date |
--12-31
|
Entity File Number |
333-208083
|
Entity Registrant Name |
DSwiss,
Inc.
|
Entity Central Index Key |
0001652561
|
Entity Tax Identification Number |
47-4215595
|
Entity Incorporation, State or Country Code |
NV
|
Entity Address, Address Line One |
Unit
18-11, 18-12 & 18-01, Tower A, Vertical Business Suite
|
Entity Address, Address Line Two |
Avenue
3, Bangsar South
|
Entity Address, Address Line Three |
No.8 Jalan Kerinchi
|
Entity Address, City or Town |
Kuala Lumpur
|
Entity Address, Country |
MY
|
Entity Address, Postal Zip Code |
59200
|
City Area Code |
(603)
|
Local Phone Number |
2770-4032
|
Title of 12(b) Security |
Common Stock
|
Trading Symbol |
DQWS
|
Entity Current Reporting Status |
Yes
|
Entity Interactive Data Current |
No
|
Entity Filer Category |
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v3.23.2
Condensed Consolidated Balance Sheets - USD ($)
|
Jun. 30, 2023 |
Dec. 31, 2022 |
CURRENT ASSETS |
|
|
|
Cash and cash equivalents |
$ 113,543
|
|
$ 214,269
|
Accounts receivable |
87,081
|
|
17,492
|
Other receivables, prepaid expenses and deposit |
19,330
|
|
21,749
|
Tax recoverable |
705
|
|
745
|
Inventories |
4,378
|
|
7,483
|
Total Current Assets |
225,037
|
|
261,738
|
NON-CURRENT ASSETS |
|
|
|
Plant and equipment, net |
54,472
|
|
72,179
|
Intangible assets, net |
2,932
|
|
3,459
|
Operating lease right -of-use, net |
21,354
|
|
44,548
|
Total Non-Current Assets |
78,758
|
|
120,186
|
TOTAL ASSETS |
303,795
|
[1] |
381,924
|
CURRENT LIABILITIES |
|
|
|
Accounts payable |
48,092
|
|
29,539
|
Other payables and accrued liabilities |
137,495
|
|
154,710
|
Finance lease liability |
7,895
|
|
16,515
|
Operating lease liability |
21,354
|
|
44,548
|
Total Current Liabilities |
214,836
|
|
245,312
|
NON- CURRENT LIABILITIES |
|
|
|
Finance lease liability |
36,381
|
|
38,461
|
Total non-current liabilities |
36,381
|
|
38,461
|
TOTAL LIABILITIES |
251,217
|
|
283,773
|
STOCKHOLDERS’ EQUITY |
|
|
|
Preferred stock, $0.0001 par value, 200,000,000 shares authorized, None issued and outstanding |
|
|
|
Common stock, $0.0001 par value, 600,000,000 shares authorized, 206,904,585 shares issued and outstanding as of June 30, 2023 and December 31, 2022 respectively |
20,690
|
|
20,690
|
Additional paid-in capital |
1,395,426
|
|
1,395,426
|
Accumulated other comprehensive income/(loss) |
26,006
|
|
(5,846)
|
Accumulated deficit |
(1,389,544)
|
|
(1,324,002)
|
TOTAL DSWISS, INC. STOCKHOLDERS’ EQUITY |
52,578
|
|
86,268
|
NON-CONTROLLING INTEREST |
|
|
11,883
|
TOTAL STOCKHOLDERS’ EQUITY |
52,578
|
|
98,151
|
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY |
$ 303,795
|
|
$ 381,924
|
|
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v3.23.2
Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares
|
Jun. 30, 2023 |
Dec. 31, 2022 |
Statement of Financial Position [Abstract] |
|
|
Preferred stock, par value |
$ 0.0001
|
$ 0.0001
|
Preferred stock, shares authorized |
200,000,000
|
200,000,000
|
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0
|
0
|
Preferred stock, shares outstanding |
0
|
0
|
Common stock, par value |
$ 0.0001
|
$ 0.0001
|
Common stock, shares authorized |
600,000,000
|
600,000,000
|
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206,904,585
|
206,904,585
|
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206,904,585
|
206,904,585
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v3.23.2
Condensed Consolidated Statements of Operations and Comprehensive Income (Unaudited) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Income Statement [Abstract] |
|
|
|
|
|
|
REVENUE |
$ 355,274
|
$ 739,595
|
$ 621,195
|
[1] |
$ 1,187,232
|
[1] |
COST OF REVENUE |
(263,561)
|
(663,012)
|
(447,498)
|
[1] |
(995,387)
|
[1] |
GROSS PROFIT |
91,713
|
76,583
|
173,697
|
|
191,845
|
|
OTHER INCOME |
1,574
|
709
|
3,078
|
|
5,393
|
|
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES |
(93,259)
|
(83,902)
|
(181,058)
|
|
(156,241)
|
|
OPERATING EXPENSES |
(380)
|
(348)
|
(794)
|
|
(788)
|
|
FINANCE COST |
(817)
|
(1,615)
|
(1,868)
|
|
(3,644)
|
|
LEASE EXPENSES |
(10,670)
|
(10,564)
|
(21,646)
|
|
(21,437)
|
|
(LOSS)/PROFIT BEFORE INCOME TAX |
(11,839)
|
(19,137)
|
(28,591)
|
[1] |
15,128
|
[1] |
TAXATION |
(164)
|
|
(335)
|
|
|
|
NET (LOSS)/PROFIT |
(12,003)
|
(19,137)
|
(28,926)
|
|
15,128
|
|
Non-Controlling Interest |
|
8,281
|
|
|
4,924
|
|
Other comprehensive (loss)/income |
|
|
|
|
|
|
- Foreign currency translation adjustment |
(11,054)
|
(4,327)
|
31,852
|
|
(5,024)
|
|
TOTAL COMPREHENSIVE (LOSS)/INCOME |
$ (23,057)
|
$ (15,183)
|
$ 2,926
|
|
$ 15,028
|
|
Net (loss)/ income per share, basic |
$ (0.0001)
|
$ (0.00007)
|
$ 0.00001
|
|
$ 0.000007
|
|
Net (loss)/ income per share, diluted |
$ (0.0001)
|
$ (0.00007)
|
$ 0.00001
|
|
$ 0.000007
|
|
Weighted average number of common shares outstanding, basic |
206,904,585
|
206,904,585
|
206,904,585
|
|
206,904,585
|
|
Weighted average number of common shares outstanding, diluted |
206,904,585
|
206,904,585
|
206,904,585
|
|
206,904,585
|
|
|
|
X |
- DefinitionNet income (loss) attributable to minority interest.
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v3.23.2
Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)
|
Common Stock [Member] |
Additional Paid-in Capital [Member] |
AOCI Attributable to Parent [Member] |
Retained Earnings [Member] |
Noncontrolling Interest [Member] |
Total |
Balance at Dec. 31, 2021 |
$ 20,690
|
$ 1,395,426
|
$ (32,985)
|
$ (1,309,711)
|
$ 589
|
$ 74,009
|
Balance, shares at Dec. 31, 2021 |
206,904,585
|
|
|
|
|
|
Foreign currency translation adjustment |
|
|
(5,024)
|
|
106
|
(4,918)
|
Net profit/(loss) |
|
|
|
20,052
|
(4,924)
|
15,128
|
Balance at Jun. 30, 2022 |
$ 20,690
|
1,395,426
|
(38,009)
|
(1,289,659)
|
(4,229)
|
84,219
|
Balance, shares at Jun. 30, 2022 |
206,904,585
|
|
|
|
|
|
Balance at Dec. 31, 2022 |
$ 20,690
|
1,395,426
|
(5,846)
|
(1,324,002)
|
11,883
|
98,151
|
Balance, shares at Dec. 31, 2022 |
206,904,585
|
|
|
|
|
|
Foreign currency translation adjustment |
|
|
31,852
|
|
|
31,852
|
Changes in ownership interests in an associate |
|
|
|
(36,616)
|
(11,883)
|
(48,499)
|
Net profit/(loss) |
|
|
|
(28,926)
|
|
(28,926)
|
Balance at Jun. 30, 2023 |
$ 20,690
|
$ 1,395,426
|
$ 26,006
|
$ (1,389,544)
|
|
$ 52,578
|
Balance, shares at Jun. 30, 2023 |
206,904,585
|
|
|
|
|
|
X |
- DefinitionNoncontrolling interest changes in ownership interests in associate.
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v3.23.2
Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
|
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
CASH FLOWS FROM OPERATING ACTIVITIES: |
|
|
|
Net (loss)/profit before income tax |
[1] |
$ (28,591)
|
$ 15,128
|
Adjustments to reconcile net (loss)/profit to net cash (used in)/generated from operating activities: |
|
|
|
Depreciation and amortization |
|
36,022
|
37,129
|
Amortization for intangible assets |
|
514
|
515
|
Changes in operating assets and liabilities: |
|
|
|
Accounts payable |
|
20,150
|
24,332
|
Accounts receivable |
|
(70,535)
|
(27,479)
|
Other payables and accrued liabilities |
|
(11,582)
|
(3,917)
|
Inventories |
|
2,700
|
4,490
|
Other receivables, prepaid expenses and deposits |
|
1,243
|
3,361
|
Lease liabilities |
|
(20,786)
|
(21,612)
|
Right of use |
|
|
761
|
Tax payable |
|
|
340
|
Cash (used in)/generated from operations |
|
(70,865)
|
33,048
|
Tax paid |
|
(335)
|
(494)
|
Reversal of deferred tax liabilities |
|
|
(1,927)
|
Net cash (used in)/generated from operating activities |
|
(71,200)
|
30,627
|
CASH FLOWS FROM INVESTING ACTIVITY: |
|
|
|
Purchase of plant and equipment |
|
|
(6,903)
|
Net cash used in investing activity |
|
|
(6,903)
|
CASH FLOWS FROM FINANCING ACTIVITIES: |
|
|
|
Repayment of finance lease |
|
(7,727)
|
(7,690)
|
Net cash used in financing activities |
|
(7,727)
|
(7,690)
|
Effect of exchange rate changes on cash and cash equivalent |
|
(21,799)
|
(12,424)
|
Net (decrease)/increase in cash and cash equivalents |
|
(100,726)
|
3,610
|
Cash and cash equivalents, beginning of period |
|
214,269
|
234,546
|
CASH AND CASH EQUIVALENTS, END OF PERIOD |
|
113,543
|
238,156
|
SUPPLEMENTAL CASH FLOWS INFORMATION |
|
|
|
Income taxes paid |
|
(335)
|
(494)
|
Interest paid |
|
$ (414)
|
$ (433)
|
|
|
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v3.23.2
DESCRIPTION OF BUSINESS AND ORGANIZATION
|
6 Months Ended |
Jun. 30, 2023 |
Accounting Policies [Abstract] |
|
DESCRIPTION OF BUSINESS AND ORGANIZATION |
1.
DESCRIPTION OF BUSINESS AND ORGANIZATION
DSwiss,
Inc. is organized as a Nevada limited liability company, incorporated on May 28, 2015. For the purposes of financial statement presentation,
DSwiss, Inc. and its subsidiaries are herein referred to as “the Company” or “we”. The principal activity of
the Company is premier biotech-nutraceutical, beauty supplies, and medical consumables supplies. The Company sells medical consumable
supplies, food supplements, skincare, and other related beauty products in Malaysia and around the ASEAN region. We are globally recognized
Turnkey Private Label Manufacturing Services for nutraceutical and skincare OEM/ODM products.
Our
professionals manage from custom formulation of scientifically proven and naturally effective, sourcing raw materials, production, quality
control, stability, and safety test, clinical testing by third-party labs, packaging, and shipping, including import and export.
Our
manufacturing facilities which compliant with GMP (Good Manufacturing Practise), FDA (Food Drug Association), HACCP (Hazard Analysis
and Critical Control Point), JAKIM HALAL, and Mesti.
The
accompanying unaudited condensed consolidated financial statements of DSwiss, Inc. at June 30, 2023 and 2022 have been prepared in accordance
with generally accepted accounting principles (“GAAP”) for interim financial statements, instructions to Form 10-Q, and Regulation
S-X. Accordingly, certain information and footnote disclosures normally included in financial statements prepared in accordance with
GAAP have been condensed or omitted. These condensed consolidated financial statements should be read in conjunction with the financial
statements and notes thereto included in our annual report on Form 10-K for the year ended December 31, 2022. In management’s opinion,
all adjustments (consisting only of normal recurring adjustments) considered necessary for a fair presentation to make our financial
statements not misleading have been included. The results of operations for the periods ended June 30, 2023 and 2022 presented are not
necessarily indicative of the results to be expected for the full year. The December 31, 2022 balance sheet has been derived from our
audited financial statements included in our annual report on Form 10-K for the year ended December 31, 2022.
We
have historically conducted our business through DSwiss Sdn Bhd, a private limited liability company, incorporated in Malaysia. DSwiss
Holding Limited, incorporated in Seychelles, is an investment holding company with 100% equity interest in DSwiss (HK) Limited, a company
incorporated in Hong Kong, which subsequent hold 100% equity interest in DSwiss Sdn. Bhd. On August 31, 2015, DSwiss, Inc. was restructured
to be the holding company parent to, and succeed to the operations of, DSwiss Holding Limited. The former unit holder of DSwiss Holding
Limited became the unit holder of DSwiss, Inc. and DSwiss Holding Limited became a wholly-owned subsidiary of DSwiss, Inc. This transaction
was accounted for as a transaction among entities under common control and the assets, liabilities, revenues and expenses of DSwiss Holding
Limited were carried over to and combined with DSwiss, Inc. at historical cost, and as if the transfer occurred at the beginning of the
period. Prior periods have been retrospectively adjusted for comparative purposes.
We
have invested in DSwiss Biotech Sdn Bhd, a Company incorporated in Malaysia, and owned 40% equity interest. On
January 18, 2023, DSwiss (HK) Limited acquired 150,000 shares, representing 60% equity interest in DSwiss Biotech Sdn. Bhd., from the
other party with consideration of RM 1. After such acquisition, DSwiss Biotech Sdn. Bhd. became a wholly owned subsidiary of DSwiss (HK)
Limited.
The
Company, through its subsidiaries, mainly supplies high quality beauty products. Details of the Company’s subsidiaries:
SCHEDULE
OF VARIABLE INTEREST ENTITY
| |
Company name | |
Place and date of incorporation | |
Particulars of issued capital | |
Principal activities | |
Proportional of ownership interest and voting power held | |
| |
| |
| |
| |
| |
| |
1. | |
DSwiss Holding Limited | |
Seychelles, May 28, 2015 | |
1 share of ordinary share of US$1 each | |
Investment holding | |
| 100 | % |
| |
| |
| |
| |
| |
| | |
2. | |
DSwiss (HK) Limited | |
Hong Kong, May 28, 2015 | |
1 share of ordinary share of HK$1 each | |
Supply of beauty products | |
| 100 | % |
| |
| |
| |
| |
| |
| | |
3. | |
DSwiss Sdn Bhd | |
Malaysia, March 10, 2011 | |
2 shares of ordinary share of RM 1 each | |
Supply of beauty products | |
| 100 | % |
| |
| |
| |
| |
| |
| | |
4. | |
DSwiss Biotech Sdn Bhd | |
Malaysia, March 17, 2016 | |
250,000 shares of ordinary share of RM 1 each | |
Supply of biotech products | |
| 100 | % |
DSWISS,
INC.
NOTES
TO CONDENSED FINANCIAL STATEMENTS
FOR
THE SIX MONTHS ENDED JUNE 30, 2023
(Currency
expressed in United States Dollars (“US$”), except for number of shares)
(UNAUDITED)
|
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- DefinitionThe entire disclosure for the business description and basis of presentation concepts. Business description describes the nature and type of organization including but not limited to organizational structure as may be applicable to holding companies, parent and subsidiary relationships, business divisions, business units, business segments, affiliates and information about significant ownership of the reporting entity. Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).
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v3.23.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
|
6 Months Ended |
Jun. 30, 2023 |
Accounting Policies [Abstract] |
|
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
2.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Going
Concern
The
accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement
of liabilities and commitments in the normal course of business. As reflected in the accompanying financial statements, for the period
ended June 30, 2023, the Company incurred a net loss of $28,926, suffered an accumulated deficit of $1,389,544 and negative operating
cash flow of $71,200. These factors raise substantial doubt about the Company’s ability to continue as a going concern within one
year of the date that the financial statements are issued. The financial statements do not include any adjustments that might be necessary
if the Company is unable to continue as a going concern.
The
Company’s ability to continue as a going concern is dependent upon improving its profitability and the continuing financial support
from its shareholders. Management believes the existing shareholders or external financing will provide the additional cash to meet the
Company’s obligations as they become due. No assurance can be given that any future financing, if needed, will be available or,
if available, that it will be on terms that are satisfactory to the Company. Even if the Company is able to obtain additional financing,
if needed, it may contain undue restrictions on its operations, in the case of debt financing, or cause substantial dilution for its
stock holders, in the case of equity financing.
Basis
of presentation
The
accompanying condensed consolidated financial statements are prepared in accordance with generally accepted accounting principles in
the United States of America (“US GAAP”).
Basis
of consolidation
The
condensed consolidated financial statements include the accounts of the Company and its subsidiaries in which the Company is the primary
beneficiary. All inter-company accounts and transactions have been eliminated upon consolidation.
Use
of estimates
In
preparing these consolidated financial statements, management makes estimates and assumptions that affect the reported amounts of assets
and liabilities in the balance sheets, and revenues and expenses during the periods reported. Actual results may differ from these estimates.
Revenue
recognition
The
Company follows the guidance of Accounting Standards Codification (ASC) 606, Revenue from Contracts. ASC 606 creates a five-step
model that requires entities to exercise judgment when considering the terms of contracts, which includes (1) identifying the contracts
or agreements with a customer, (2) identifying our performance obligations in the contract or agreement, (3) determining the transaction
price, (4) allocating the transaction price to the separate performance obligations, and (5) recognizing revenue as each performance
obligation is satisfied. The Company only applies the five-step model to contracts when it is probable that the Company will collect
the consideration it is entitled to in exchange for the services it transfers to its clients.
Revenue
from trading of retail goods is recognized when title and risk of loss are transferred and there are no continuing obligations to the
customer. Title and the risks and rewards of ownership transfer to and accepted by the customer when the products are collected by the
customer at the Company’s office. Revenue is recorded net of sales discounts, returns, allowances, and other adjustments that are
based upon management’s best estimates and historical experience and are provided for in the same period as the related revenues
are recorded.
The
Company mainly derives its revenue from the sale of healthy food products. Generally, the Company recognizes revenue when OEM, Home brand
and medical consumables product are sold and accepted by the customers and there are no continuing obligations to the customer.
Cost
of revenue
Cost
of revenue includes the purchase cost of retail goods for re-sale to customers and packing materials (such as boxes). It excludes purchasing
and receiving costs, inspection costs, warehousing costs, internal transfer costs and other costs of distribution network in cost of
revenues.
DSWISS,
INC.
NOTES
TO CONDENSED FINANCIAL STATEMENTS
FOR
THE SIX MONTHS ENDED JUNE 30, 2023
(Currency
expressed in United States Dollars (“US$”), except for number of shares)
(UNAUDITED)
Selling
and distribution expenses
Selling
and distribution expenses are primarily comprised of travelling and accommodation, transportation fees such as petrol, toll and parking
and shipping and handling fees.
Cash
and cash equivalents
The
Company consider all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalent.
Inventories
Inventories
consisting of products available for sell, are stated at the lower of cost or market value. Cost of inventory is determined using the
first-in, first-out (FIFO) method. Inventory reserve is recorded to write down the cost of inventory to the estimated market value due
to slow-moving merchandise and damaged goods, which is dependent upon factors such as historical and forecasted consumer demand, and
promotional environment. The Company takes ownership, risks and rewards of the products purchased. Write downs are recorded in cost of
revenues in the Condensed Consolidated Statements of Operations and Comprehensive Income.
Plant
and equipment
Plant
and equipment are stated at cost less accumulated depreciation and impairment. Depreciation of plant, equipment and software are calculated
on the straight-line method over their estimated useful lives or lease terms generally as follows:
SUMMARY
OF PROPERTY AND EQUIPMENT USEFUL LIFE
Classification |
|
Estimated
useful lives |
Computer and software |
|
5 years |
Furniture and fittings |
|
5 years |
Office equipment |
|
10 years |
Motor vehicle |
|
5 years |
Intangible
assets
Intangible
assets are stated at cost less accumulated amortization. Intangible assets represented the registration costs of trademarks in Malaysia
and Hong Kong, which are amortized on a straight-line basis over a useful life of ten years.
The
Company follows ASC Topic 350 in accounting for intangible assets, which requires impairment losses to be recorded when indicators of
impairment are present and the undiscounted cash flows estimated to be generated by the assets are less than the assets’ carrying
amounts. There were no impairment losses recorded on intangible assets for the six months ended June 30, 2023.
Leases
Prior
to November 1, 2019, the Company accounted for leases under ASC 840, Accounting for Leases. Effective November 1, 2019, the Company
adopted the guidance of ASC 842, Leases, which requires an entity to recognize a right-of-use asset and a lease liability for
virtually all leases. The implementation of ASC 842 did not have a material impact on the Company’s consolidated financial statements
and did not have a significant impact on our liquidity. The Company adopted ASC 842 using a modified retrospective approach. As a result,
the comparative financial information has not been updated and the required disclosures prior to the date of adoption have not been updated
and continue to be reported under the accounting standards in effect for those periods (see Note 10).
Income
taxes
The
provision of income taxes is determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC 740”).
Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between
the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities
are measured using enacted income tax rates expected to apply to taxable income in the periods in which those temporary differences are
expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income
in the period that includes the enactment date.
ASC
740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements
uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the
financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax
positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of
being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts.
The
Company conducts much of its businesses activities in Hong Kong and is subject to tax in this jurisdiction. As a result of its business
activities, the Company will file separate tax returns that are subject to examination by the foreign tax authorities.
DSWISS,
INC.
NOTES
TO CONDENSED FINANCIAL STATEMENTS
FOR
THE SIX MONTHS ENDED JUNE 30, 2023
(Currency
expressed in United States Dollars (“US$”), except for number of shares)
(UNAUDITED)
Net
income/(loss) per share
The
Company calculates net income/(loss) per share in accordance with ASC Topic 260, “Earnings per Share.” Basic income/(loss)
per share is computed by dividing the net income/(loss) by the weighted-average number of common shares outstanding during the period.
Diluted income per share is computed similar to basic income/(loss) per share except that the denominator is increased to include the
number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if
the additional common shares were dilutive.
Foreign
currencies translation
Transactions
denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing
at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated
into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded
in the Condensed Consolidated Statements of Operations and Comprehensive Income.
The
reporting currency of the Company is United States Dollars (“US$”) and the accompanying financial statements have been expressed
in US$. In addition, the Company’s subsidiaries and VIEs in Malaysia and Hong Kong maintains their books and record in their local
currency, Ringgits Malaysia (“RM”) and Hong Kong Dollars (“HK$”) respectively, which is functional currency as
being the primary currency of the economic environment in which the entity operates.
In
general, for consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not US$ are translated into
US$, in accordance with ASC Topic 830-30, “Translation of Financial Statement”, using the exchange rate on the balance
sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation
of financial statements of foreign subsidiary are recorded as a separate component of accumulated other comprehensive income within the
statements of stockholders’ equity.
Translation
of amounts from RM into US$1 and HK$ into US$1 has been made at the following exchange rates for the respective periods:
SCHEDULE
OF FOREIGN CURRENCIES TRANSLATION
| |
As of and for the six months ended June 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Period-end RM : US$1 exchange rate | |
| 4.67 | | |
| 4.41 | |
Period-average RM : US$1 exchange rate | |
| 4.45 | | |
| 4.29 | |
Period-end HK$ : US$1 exchange rate | |
| 7.84 | | |
| 7.85 | |
Period-average HK$ : US$1 exchange rate | |
| 7.84 | | |
| 7.83 | |
DSWISS,
INC.
NOTES
TO CONDENSED FINANCIAL STATEMENTS
FOR
THE SIX MONTHS ENDED JUNE 30, 2023
(Currency
expressed in United States Dollars (“US$”), except for number of shares)
(UNAUDITED)
Related
parties
Parties,
which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control
the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also
considered to be related if they are subject to common control or common significant influence.
Fair
value of financial instruments:
The
carrying value of the Company’s financial instruments: cash and cash equivalents, accounts receivable, deposits, accounts payable,
other payables, and accounts payable approximate at their fair values because of the short-term nature of these financial instruments.
The
Company also follows the guidance of the ASC Topic 820-10, “Fair Value Measurements and Disclosures” (“ASC 820-10”),
with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy
that prioritizes the inputs used in measuring fair value as follows:
Level
1: Observable inputs such as quoted prices in active markets;
Level
2: Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and
Level
3: Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.
Segment
reporting
ASC
Topic 280, “Segment Reporting” establishes standards for reporting information about operating segments on a basis
consistent with the Company’s internal organization structure as well as information about geographical areas, business segments
and major customers in financial statements. For the six months ended June 30, 2023, the Company operates in three reportable operating
segments in Malaysia and Hong Kong.
Recently
Adopted Accounting Standards
In
June 2016, the FASB issued Accounting Standards Update No. 2016-13, Financial Instruments – Credit Losses (Topics 326):
Measurement of Credit Losses on Financial Instruments, which introduced the expected credit losses methodology for the measurement
of credit losses on financial assets measured at amortized cost basis, replacing the previous incurred loss methodology. In November
2019, the FASB issued ASU 2019-10 highlighted the adoption timeline. For smaller reporting entities, Topic 326 is effective for
annual periods beginning after December 15, 2022, including interim period within those fiscal years, of which is effective for the
Company on January 1, 2023 as the Company is qualified as a smaller reporting company. The adoption of this standard did not have a material impact on the Company’s
consolidated financial statements.
Credit
loss rate is determined by historical collection based on aging schedule, adjusted for current conditions using reasonable and supportable
forecast. Based on the aging categorization and the adjusted loss per category, an allowance for credit losses is calculated by multiplying
the adjusted loss rate with the amortized cost in the respective age category.
Recently
Issued Accounting Standard
The
Company reviews new accounting standards as issued. Management has not identified any other new standards that is believes will have
a significant impact on the Company’s financial statements.
DSWISS,
INC.
NOTES
TO CONDENSED FINANCIAL STATEMENTS
FOR
THE SIX MONTHS ENDED JUNE 30, 2023
(Currency
expressed in United States Dollars (“US$”), except for number of shares)
(UNAUDITED)
|
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v3.23.2
VIE STRUCTURE AND ARRANGEMENTS
|
6 Months Ended |
Jun. 30, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
VIE STRUCTURE AND ARRANGEMENTS |
3.
VIE STRUCTURE AND ARRANGEMENTS
On
June 27, 2016, DSwiss (HK) Limited (“DSHK”) entered into a Management Services Agreement (the “Management Services
Agreement I”) which entitles DSHK to substantially entitled to all of the economic benefits of DSwiss Biotech Sdn Bhd (“DSBT”)
in consideration of services provided by DSHK to DSBT. Pursuant to the Management Services Agreement I, DSHK has the exclusive right
to provide to DSBT management, financial and other services related to the operation of DSBT’s business, and DSBT is required to
take all commercially reasonable efforts to permit and facilitate the provision of the services provided by DSHK. As compensation for
providing the services, DSHK is entitled to receive a fee from DSBT, upon demand, equal to 100% of the annual net profits of DSBT during
the term of the Management Services Agreement I. DSHK may also request, on ad hoc basis, quarterly payments of the aggregate fee, which
payments will be credited against DSBT’s future payment obligations.
The
Management Services Agreement I also provides DSHK, or its designee, with a right of first refusal to acquire all or any portion of the
equity of DSBT upon any proposal by the sole shareholder of DSBT to transfer such equity. In addition, at the sole discretion of DSHK,
DSBT is obligated to transfer to DSHK, or its designee, any part or all of the business, personnel, assets and operations of DSBT which
may be lawfully conducted, employed, owned or operated by DSHK, including:
(a)
business opportunities presented to, or available to DSBT may be pursued and contracted for in the name of DSHK rather than DSBT, and
at its discretion, DSHK may employ the resources of DSBT to secure such opportunities;
(b)
any tangible or intangible property of DSBT, any contractual rights, any personnel, and any other items or things of value held by DSBT
may be transferred to DSHK at book value;
(c)
real property, personal or intangible property, personnel, services, equipment, supplies and any other items useful for the conduct of
the business may be obtained by DSHK by acquisition, lease, license or otherwise, and made available to DSBT on terms to be determined
by agreement between DSHK and DSBT;
(d)
contracts entered into in the name of DSBT may be transferred to DSHK, or the work under such contracts may be subcontracted, in whole
or in part, to DSHK, on terms to be determined by agreement between DSHK and DSBT; and
(e)
any changes to, or any expansion or contraction of, the business may be carried out in the exercise of the sole discretion of DSHK, and
in the name of and at the expense of, DSHK; provided, however, that none of the foregoing may cause or have the effect of terminating
(without being substantially replaced under the name of DSHK) or adversely affecting any license, permit or regulatory status of DSBT.
In
addition, DSHK entered into certain agreements with Jervey Choon, (the “DSBT shareholder”), including
(i) |
a Call Option Agreement
allowing DSHK to acquire the shares of DSBT as permitted by Malaysia laws; |
|
|
(ii) |
a Shareholders’ Voting
Rights Proxy Agreement that provides DSHK with the voting rights of the DSBT; and |
|
|
(ii) |
an Equity Pledge Agreement
that pledges the shares in DSBT. |
This
VIE structure provides DSHK, a wholly-owned subsidiary of DSwiss Holding Limited, which is the wholly-owned subsidiary of DSwiss Inc,
with control over the operations and benefits of DSBT without having a direct equity ownership in DSBT.
On
January 18, 2023, DSwiss (HK) Limited acquired 150,000 shares, representing 60% equity interest in DSwiss Biotech Sdn. Bhd., from the
other party with consideration of RM 1. After such acquisition, DSwiss Biotech Sdn. Bhd. became a wholly owned subsidiary of DSwiss (HK)
Limited.
DSWISS,
INC.
NOTES
TO CONDENSED FINANCIAL STATEMENTS
FOR
THE SIX MONTHS ENDED JUNE 30, 2023
(Currency
expressed in United States Dollars (“US$”), except for number of shares)
(UNAUDITED)
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v3.23.2
STOCKHOLDERS’ EQUITY
|
6 Months Ended |
Jun. 30, 2023 |
Equity [Abstract] |
|
STOCKHOLDERS’ EQUITY |
4.
STOCKHOLDERS’ EQUITY
As
of June 30, 2023, the Company had a total of 206,904,585 of its common stock issued and outstanding. There are no shares of preferred
stock issued and outstanding.
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v3.23.2
PLANT AND EQUIPMENT
|
6 Months Ended |
Jun. 30, 2023 |
Property, Plant and Equipment [Abstract] |
|
PLANT AND EQUIPMENT |
5.
PLANT AND EQUIPMENT
SCHEDULE
OF PLANT AND EQUIPMENT
|
|
June
30,
2023 |
|
|
December
31,
2022 |
|
Computer and software |
|
$ |
105,535 |
|
|
$ |
105,535 |
|
Furniture and fittings |
|
|
6,144 |
|
|
|
6,144 |
|
Office equipment |
|
|
21,152 |
|
|
|
21,152 |
|
Motor vehicle |
|
|
135,868 |
|
|
|
135,868 |
|
Total plant and equipment |
|
$ |
268,699 |
|
|
$ |
268,699 |
|
Accumulated depreciation |
|
|
(201,612 |
) |
|
|
(187,236 |
) |
Effect of translation
exchange |
|
|
(12,615 |
) |
|
|
(9,284 |
) |
Plant and equipment,
net |
|
$ |
54,472 |
|
|
$ |
72,179 |
|
Depreciation
expense for the three months and six months ended June 30, 2023 were $6,839 and $14,376 respectively.
Depreciation
expense for the three months and six months ended June 30, 2022 were $8,191 and $15,692 respectively.
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- DefinitionThe entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.
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v3.23.2
INTANGIBLE ASSETS
|
6 Months Ended |
Jun. 30, 2023 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
INTANGIBLE ASSETS |
6.
INTANGIBLE ASSETS
SCHEDULE
OF INTANGIBLE ASSETS
| |
June 30, 2023 | | |
December 31, 2022 | |
Trademarks | |
$ | 12,077 | | |
$ | 12,077 | |
Amortization | |
| (8,678 | ) | |
| (8,164 | ) |
Effect of translation exchange | |
| (467 | ) | |
| (454 | ) |
Intangible assets, net | |
$ | 2,932 | | |
$ | 3,459 | |
Amortization
for the three months and six months ended June 30, 2023 was $257 and $514 respectively.
Amortization
for the three months and six months ended June 30, 2022 was $257 and $515 respectively.
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v3.23.2
OTHER RECEIVABLES, PREPAID EXPENSES AND DEPOSITS
|
6 Months Ended |
Jun. 30, 2023 |
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract] |
|
OTHER RECEIVABLES, PREPAID EXPENSES AND DEPOSITS |
7.
OTHER RECEIVABLES, PREPAID EXPENSES AND DEPOSITS
SCHEDULE
OF OTHER RECEIVABLES, PREPAID EXPENSES AND DEPOSITS
| |
June 30, 2023 | | |
December 31, 2022 | |
Other receivables | |
$ | 66 | | |
$ | - | |
Prepaid expenses | |
| 658 | | |
| 2,080 | |
Deposits | |
| 18,606 | | |
| 19,669 | |
Total prepaid expenses and deposits | |
$ | 19,330 | | |
$ | 21,749 | |
|
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v3.23.2
INVENTORIES
|
6 Months Ended |
Jun. 30, 2023 |
Inventory Disclosure [Abstract] |
|
INVENTORIES |
8.
INVENTORIES
SCHEDULE
OF INVENTORIES
| |
June 30, 2023 | | |
December 31, 2022 | |
Finished goods, at cost | |
$ | 4,378 | | |
$ | 7,483 | |
Total inventories | |
$ | 4,378 | | |
$ | 7,483 | |
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v3.23.2
OTHER PAYABLES AND ACCRUED LIABILITIES
|
6 Months Ended |
Jun. 30, 2023 |
Payables and Accruals [Abstract] |
|
OTHER PAYABLES AND ACCRUED LIABILITIES |
9.
OTHER PAYABLES AND ACCRUED LIABILITIES
SCHEDULE
OF OTHER PAYABLE AND ACCRUED LIABILITIES
| |
June 30, 2023 | | |
December 31, 2022 | |
Other payables | |
$ | 86,508 | | |
$ | 100,385 | |
Accrued audit fees | |
| 25,636 | | |
| 20,266 | |
Accrued other expenses | |
| 12,864 | | |
| 16,683 | |
Accrued professional fees | |
| 12,487 | | |
| 17,376 | |
Total payables and accrued liabilities | |
$ | 137,495 | | |
$ | 154,710 | |
DSWISS,
INC.
NOTES
TO CONDENSED FINANCIAL STATEMENTS
FOR
THE SIX MONTHS ENDED JUNE 30, 2023
(Currency
expressed in United States Dollars (“US$”), except for number of shares)
(UNAUDITED)
|
X |
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v3.23.2
FINANCE LEASE LIABILITY
|
6 Months Ended |
Jun. 30, 2023 |
Finance Lease Liability |
|
FINANCE LEASE LIABILITY |
10.
FINANCE LEASE LIABILITY
The
Company purchased motor vehicles with finance lease. The first finance lease agreement commenced on July 31, 2018 with the effective
interest rate of 3.62% per annum, due through June, 2025, with principal and interest payable monthly. The second finance lease agreement
commenced on December 3, 2021 with the effective interest rate of 3.70% per annum, due through November, 2026, with principal and interest
payable monthly. The obligation under the finance lease is as follows:
SCHEDULE
OF OBLIGATION UNDER FINANCE LEASE
| |
As of June 30,
2023 | | |
As of December 31,
2022 | |
Finance lease | |
$ | 46,876 | | |
$ | 58,768 | |
Less: interest expense | |
| (2,600 | ) | |
| (3,792 | ) |
Net present value of finance lease | |
| 44,276 | | |
| 54,976 | |
| |
| | | |
| | |
Current portion | |
| 7,895 | | |
| 16,515 | |
Non-current portion | |
| 36,381 | | |
| 38,461 | |
Total | |
$ | 44,276 | | |
$ | 54,976 | |
As
of June 30, 2023 the maturities of the finance lease for each of the years are as follows:
SCHEDULE
OF MATURITIES OF FINANCE LEASE
| |
| | |
2023 | |
| 7,895 | |
2024 | |
| 16,291 | |
2025 | |
| 12,441 | |
2026 | |
| 7,649 | |
Total | |
$ | 44,276 | |
DSWISS,
INC.
NOTES
TO CONDENSED FINANCIAL STATEMENTS
FOR
THE SIX MONTHS ENDED JUNE 30, 2023
(Currency
expressed in United States Dollars (“US$”), except for number of shares)
(UNAUDITED)
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v3.23.2
INCOME TAXES
|
6 Months Ended |
Jun. 30, 2023 |
Income Tax Disclosure [Abstract] |
|
INCOME TAXES |
11.
INCOME TAXES
For
the six months ended June 30, 2023 and 2022, the local (United States) and foreign components of (loss)/profit before income taxes were
comprised of the following:
SCHEDULE
OF COMPONENTS OF INCOME LOSS BEFORE INCOME TAXES
| |
For the six months ended June 30, 2023 | | |
For the six months ended June 30, 2022 | |
| |
| | |
| |
Tax jurisdictions from: | |
| | | |
| | |
- Foreign, representing | |
| | | |
| | |
| |
| | | |
| | |
The
provision for income taxes consisted of the following:
SCHEDULE
OF PROVISION FOR INCOME TAXES
| |
For the six months ended June 30, 2023 | | |
For the six months ended June 30, 2022 | |
Current: | |
| | | |
| | |
- Local | |
$ | - | | |
$ | - | |
- Foreign | |
| (335 | ) | |
| - | |
| |
| | | |
| | |
Deferred: | |
| | | |
| | |
- Local | |
| - | | |
| - | |
- Foreign | |
| - | | |
| - | |
| |
| | | |
| | |
Income tax expense | |
$ | (335 | ) | |
$ | - | |
The
effective tax rate in the periods presented is the result of the mix of income earned in various tax jurisdictions that apply a broad
range of income tax rates. The Company has subsidiaries that operate in various countries: United States, Seychelles, Hong Kong and Malaysia
that are subject to taxes in the jurisdictions in which they operate, as follows:
United
States of America
The
Company is registered in the State of Nevada and is subject to the tax laws of the United States of America. As of June 30, 2023, the
operations in the United States of America incurred $507,350 of cumulative net operating losses which can be carried forward to offset
future taxable income, at the tax rate of 21%. The net operating loss carry forwards begin to expire in 2038, if unutilized. The Company
has provided for a full valuation allowance of $106,544 against the deferred tax assets on the expected future tax benefits from the
net operating loss carry forwards as the management believes it is more likely than not that these assets will not be realized in the
future.
Seychelles
Under
the current laws of the Seychelles, DSwiss Holding Limited is registered as an international business company which governs by the International
Business Companies Act of Seychelles and there is no income tax charged in Seychelles.
Hong
Kong
DSwiss
(HK) Limited is subject to Hong Kong Profits Tax, which is charged at the statutory income tax rate of 16.5% on its assessable income.
As of June 30, 2023, the operations in the Hong Kong incurred $634,643 of cumulative net operating losses which can be carried forward
to offset future taxable income, at the tax rate of 16.5%. The Company has provided for a full valuation allowance of $104,716 against
the deferred tax assets on the expected future tax benefits from the net operating loss carry forwards as the management believes it
is more likely than not that these assets will not be realized in the future.
Malaysia
DSwiss
Sdn. Bhd. and DSwiss Biotech Sdn. Bhd. are subject to Malaysia Corporate Tax, which is charged at the statutory income tax rate range
from 15% to 24% on its assessable income. As of June 30, 2023, the operations in the Malaysia incurred $203,977 of cumulative net operating
losses which can be carried forward to offset future taxable income, at the tax rate of 15%. The Company has provided for a full valuation
allowance of $30,597 against the deferred tax assets on the expected future tax benefits from the net operating loss carry forwards as
the management believes it is more likely than not that these assets will not be realized in the future.
DSWISS,
INC.
NOTES
TO CONDENSED FINANCIAL STATEMENTS
FOR
THE SIX MONTHS ENDED JUNE 30, 2023
(Currency
expressed in United States Dollars (“US$”), except for number of shares)
(UNAUDITED)
|
X |
- DefinitionThe entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.
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v3.23.2
CONCENTRATIONS OF RISK
|
6 Months Ended |
Jun. 30, 2023 |
Risks and Uncertainties [Abstract] |
|
CONCENTRATIONS OF RISK |
12.
CONCENTRATIONS OF RISK
The
Company is exposed to the following concentrations of risk:
(a)
Major customers
SCHEDULE
OF CONCENTRATION OF RISK
For
three months ended June 30, 2023 and 2022, the customers who accounted for 10% or more of the Company’s revenues and its accounts
receivable balance at period-end are presented as follows:
| |
2023 | | |
2022 | | |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
Revenue | | |
Percentage of revenue | | |
Accounts receivable | |
| |
| | |
| | |
| | |
| | |
| | |
| |
Customer A | |
$ | - | | |
$ | 346,253 | | |
| - | % | |
| 46 | % | |
$ | - | | |
$ | - | |
Customer B | |
$ | 91,754 | | |
$ | 155,407 | | |
| 25 | % | |
| 21 | % | |
$ | 30,849 | | |
$ | 6,843 | |
Customer C | |
$ | 50,196 | | |
$ | - | | |
| 14 | % | |
| - | % | |
$ | 27,475 | | |
$ | - | |
Customer D | |
$ | 85,002 | | |
$ | - | | |
| 24 | % | |
| - | % | |
$ | - | | |
$ | - | |
| |
$ | 226,952 | | |
$ | 501,660 | | |
| 63 | % | |
| 67 | % | |
$ | 58,324 | | |
$ | 6,843 | |
For
six months ended June 30, 2023 and 2022, the customers who accounted for 10% or more of the Company’s revenues and its accounts
receivable balance at period-end are presented as follows:
| |
2023 | | |
2022 | | |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
Revenues | | |
Percentage of revenues | | |
Accounts receivable, trade | |
| |
| | |
| | |
| | |
| | |
| | |
| |
Customer A | |
$ | 63,861 | | |
$ | - | | |
| 10 | % | |
| - | % | |
$ | - | | |
$ | - | |
Customer B | |
$ | - | | |
$ | 416,432 | | |
| - | % | |
| 35 | % | |
$ | - | | |
$ | - | |
Customer C | |
$ | 127,102 | | |
$ | 255,238 | | |
| 20 | % | |
| 21 | % | |
$ | 30,849 | | |
$ | 6,843 | |
Customer D | |
$ | 100,392 | | |
$ | - | | |
| 16 | % | |
| - | % | |
$ | 27,475 | | |
$ | - | |
Customer E | |
$ | 147,848 | | |
$ | - | | |
| 24 | % | |
| - | % | |
$ | - | | |
$ | - | |
| |
$ | 439,203 | | |
$ | 671,670 | | |
| 70 | % | |
| 56 | % | |
$ | 58,324 | | |
$ | 6,843 | |
(b)
Major vendors
For
three months ended June 30, 2023 and 2022, the vendors who accounted for 10% or more of the Company’s purchases and its accounts
payable balance at period-end are presented as follows:
| |
2023 | | |
2022 | | |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
Purchase | | |
Percentage of purchase | | |
Accounts payable | |
| |
| | |
| | |
| | |
| | |
| | |
| |
Vendor A | |
$ | 51,367 | | |
$ | 304,423 | | |
| 19 | % | |
| 45 | % | |
$ | - | | |
$ | - | |
Vendor B | |
$ | 75,546 | | |
$ | 131,132 | | |
| 29 | % | |
| 19 | % | |
$ | 3,722 | | |
$ | - | |
Vendor C | |
$ | 71,478 | | |
$ | 88,841 | | |
| 27 | % | |
| 13 | % | |
$ | 38,604 | | |
$ | 26,426 | |
| |
$ | 198,391 | | |
$ | 524,396 | | |
| 75 | % | |
| 77 | % | |
$ | 42,326 | | |
$ | 26,426 | |
For
six months ended June 30, 2023 and 2022, the vendors who accounted for 10% or more of the Company’s purchases and its accounts
payable balance at period-end are presented as follows:
| |
2023 | | |
2022 | | |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
Purchase | | |
Percentage of purchases | | |
Accounts payable, trade | |
| |
| | |
| | |
| | |
| | |
| | |
| |
Vendor A | |
$ | 74,870 | | |
$ | 407,162 | | |
| 17 | % | |
| 45 | % | |
$ | - | | |
$ | - | |
Vendor B | |
$ | 166,206 | | |
$ | 187,012 | | |
| 37 | % | |
| 19 | % | |
$ | 3,722 | | |
$ | - | |
Vendor C | |
$ | 95,572 | | |
$ | 159,895 | | |
| 21 | % | |
| 13 | % | |
$ | 38,604 | | |
$ | 26,426 | |
| |
$ | 336,648 | | |
$ | 754,069 | | |
| 75 | % | |
| 77 | % | |
$ | 42,326 | | |
$ | 26,426 | |
All
vendors are located in Malaysia.
(c)
Credit risk
Financial
instruments that are potentially subject to credit risk consist principally of accounts receivable. The Company believes the concentration
of credit risk in its accounts receivable 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 surrounding the credit risk of specific customers, historical trends and other information.
(d)
Exchange rate risk
The
Company cannot guarantee that the current exchange rate will remain stable, therefore there is a possibility that the Company could post
the same amount of income for two comparable periods and because of the fluctuating exchange rate actually post higher or lower income
depending on exchange rate of RM converted to US$ and HK$ converted into US$ on that date. The exchange rate could fluctuate depending
on changes in political and economic environments without notice.
DSWISS,
INC.
NOTES
TO CONDENSED FINANCIAL STATEMENTS
FOR
THE SIX MONTHS ENDED JUNE 30, 2023
(Currency
expressed in United States Dollars (“US$”), except for number of shares)
(UNAUDITED)
|
X |
- DefinitionThe entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.
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v3.23.2
LEASE RIGHT-OF-USE ASSET AND LEASE LIABILITIES
|
6 Months Ended |
Jun. 30, 2023 |
Leases [Abstract] |
|
LEASE RIGHT-OF-USE ASSET AND LEASE LIABILITIES |
13.
LEASE RIGHT-OF-USE ASSET AND LEASE LIABILITIES
The
Company officially adopted ASC 842 for the period on and after January 1, 2019 as permitted by ASU 2016-02. ASC 842 originally required
all entities to use a “modified retrospective” transition approach that is intended to maximize comparability and be less
complex than a full retrospective approach. On July 30, 2018, the FASB issued ASU 2018-11 to provide entities with relief from the costs
of implementing certain aspects of the new leasing standard, ASU 2016-02 of which permits entities may elect not to recast the comparative
periods presented when transitioning to ASC 842. As permitted by ASU 2018-11, the Company elect not to recast comparative periods, thusly.
As
of January 1, 2022, the Company recognized approximately US$92,606, lease liability as well as right-of-use asset for all leases (with
the exception of short-term leases) at the commencement date. Lease liabilities are measured at present value of the sum of remaining
rental payments as of January 1, 2022, with discounted rate of 5.4% adopted from Public Bank Berhad’s base lending rate as a reference
for discount rate.
A
single lease cost is recognized over the lease term on a generally straight-line basis. All cash payments of operating lease cost are
classified within operating activities in the statement of cash flows.
The
operating lease right and lease liability as follow:
As
of June 30, 2023 and December 31, 2022, operating lease right of use asset as follow:
SCHEDULE
OF OPERATION LEASE RIGHT OF USE ASSETS
| |
As of June 30, 2023 | | |
As of December 31, 2022 | |
As of beginning of the period/year | |
$ | 44,548 | | |
$ | 92,606 | |
Accumulated amortization | |
| (21,646 | ) | |
| (42,310 | ) |
Effect of translation exchange | |
| (1,548 | ) | |
| (5,748 | ) |
Balance as of end of the period/year | |
$ | 21,354 | | |
$ | 44,548 | |
As
of June 30, 2023 and December 31, 2022, the amortization of the operating lease right of use asset are $21,646 and $42,310 respectively.
DSWISS,
INC.
NOTES
TO CONDENSED FINANCIAL STATEMENTS
FOR
THE SIX MONTHS ENDED JUNE 30, 2023
(Currency
expressed in United States Dollars (“US$”), except for number of shares)
(UNAUDITED)
As
of June 30, 2023, operating lease liability as follow:
SCHEDULE
OF OPERATING LEASE LIABILITY
As of January 1, 2023 | |
$ | 44,548 | |
Less: gross repayment | |
| (22,488 | ) |
Add: imputed interest | |
| 842 | |
Effect of translation exchange | |
| (1,548 | ) |
Balance as of June 30, 2023 | |
$ | 21,354 | |
Less: lease liability current portion | |
| (21,354 | ) |
Lease liability non-current portion | |
$ | - | |
Maturities
of operating lease obligation as follow:
SCHEDULE
OF MATURITIES OF OPERATING LEASE OBLIGATION
Year ending | |
| | |
December 31, 2023 | |
| 21,354 | |
Total | |
$ | 21,354 | |
Other
information:
SCHEDULE
OF OPERATING LEASE OTHER INFORMATION
| |
As of June 30, 2023 | | |
As of December 31, 2022 | |
| |
(unaudited) | | |
(audited) | |
Cash paid for amounts included in the measurement of lease liabilities: | |
| | | |
| | |
Operating cash flow from operating lease | |
$ | 20,786 | | |
$ | 42,212 | |
Right-of-use assets obtained in exchange for operating lease liabilities | |
| 21,354 | | |
| 44,548 | |
Remaining lease term for operating lease (years) | |
| 0.5 | | |
| 1 | |
Weighted average discount rate for operating lease | |
| 5.4 | % | |
| 5.4 | % |
As
of June 30, 2023 and December 31, 2022, lease expenses were $21,646 and $42,310 respectively.
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v3.23.2
RELATED PARTY TRANSACTIONS
|
6 Months Ended |
Jun. 30, 2023 |
Related Party Transactions [Abstract] |
|
RELATED PARTY TRANSACTIONS |
14.
RELATED PARTY TRANSACTIONS
For
the period ended June 30, 2023 the Company has the following transactions with related party:
SCHEDULE
OF RELATED PARTY TRANSACTION
| |
For the period ended June 30, 2023 (Unaudited) | | |
For the period ended June 30, 2022 (Unaudited) | |
Professional Fees: | |
| | | |
| | |
- Related party A | |
$ | 3,000 | | |
$ | 3,000 | |
| |
| | | |
| | |
Sales | |
| | | |
| | |
- Related party B | |
$ | 127,102 | | |
$ | 255,239 | |
- Related party C | |
| 45,150 | | |
| 7,572 | |
| |
| | | |
| | |
Total | |
$ | 175,252 | | |
$ | 265,811 | |
The
related party A, is a wholly owned subsidiary of a 7.33% shareholder of the Company.
The
related party B’s director and shareholder is the founder of the Company. Founder of the
Company resigned as director of company B on October 02, 2022 and is no longer a shareholder of company B.
The
related party C’s director and shareholder is the founder of the Company.
The
related party D’s director is the founder of the Company. The shareholder of related party D is related party C.
The
related party transaction is generally transacted in an arm-length basis at the current market value in the normal course of business.
|
X |
- DefinitionThe entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.
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v3.23.2
SEGMENTED INFORMATION
|
6 Months Ended |
Jun. 30, 2023 |
Segment Reporting [Abstract] |
|
SEGMENTED INFORMATION |
15.
SEGMENTED INFORMATION
ASC
280, “Segment Reporting” establishes standards for reporting information about operating segments on a basis consistent with
the Company’s internal organization structure as well as information about services categories, business segments and major customers
in financial statements. In accordance with the “Segment Reporting” Topic of the ASC, the Company’s chief operating
decision maker has been identified as the Chief Executive Officer and President, who reviews operating results to make decisions about
allocating resources and assessing performance for the entire Company. Existing guidance, which is based on a management approach to
segment reporting, establishes requirements to report selected segment information quarterly and to report annually entity-wide disclosures
about products and services, major customers, and the countries in which the entity holds material assets and reports revenue. All material
operating units qualify for aggregation under “Segment Reporting” due to their similar customer base and similarities in
economic characteristics; nature of products and services; and procurement, manufacturing and distribution processes.
DSWISS,
INC.
NOTES
TO CONDENSED FINANCIAL STATEMENTS
FOR
THE SIX MONTHS ENDED JUNE 30, 2023
(Currency
expressed in United States Dollars (“US$”), except for number of shares)
(UNAUDITED)
The
Company had no inter-segment sales for the periods presented. Summarized financial information concerning the Company’s reportable
segments is shown as below:
By
Geography*:
SCHEDULE
OF REPORTING SEGMENTS
| |
Nevada* | | |
Seychelles* | | |
Hong
Kong* | | |
Malaysia* | | |
Total* | |
| |
For the period ended June 30, 2023 | |
| |
Nevada | | |
Seychelles | | |
Hong Kong | | |
Malaysia | | |
Total | |
| |
| | |
| | |
| | |
| | |
| |
Revenues | |
$ | - | | |
$ | - | | |
$ | - | | |
$ | 621,195 | | |
$ | 621,195 | |
Cost of revenues | |
| - | | |
| - | | |
| - | | |
| (447,498 | ) | |
| (447,498 | ) |
Depreciation and amortization | |
| - | | |
| - | | |
| (514 | ) | |
| (36,022 | ) | |
| (36,536 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Total assets | |
$ | 14,274 | | |
$ | 21,998 | | |
$ | 13,209 | | |
$ | 254,314 | | |
$ | 303,795 | |
| |
Nevada* | | |
Seychelles* | | |
Hong
Kong* | | |
Malaysia* | | |
Total* | |
| |
For the period ended June 30, 2022 | |
| |
Nevada | | |
Seychelles | | |
Hong Kong | | |
Malaysia | | |
Total | |
| |
| | |
| | |
| | |
| | |
| |
Revenues | |
$ | - | | |
$ | - | | |
$ | - | | |
$ | 1,187,232 | | |
$ | 1,187,232 | |
Cost of revenues | |
| - | | |
| - | | |
| - | | |
| (995,387 | ) | |
| (995,387 | ) |
Depreciation and amortization | |
| - | | |
| - | | |
| (515 | ) | |
| (37,129 | ) | |
| (37,644 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Total assets | |
$ | 27,187 | | |
$ | 7,055 | | |
$ | 14,711 | | |
$ | 404,780 | | |
$ | 453,733 | |
* |
Revenues and costs are
attributed to countries based on the location of customers. |
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v3.23.2
SUBSEQUENT EVENTS
|
6 Months Ended |
Jun. 30, 2023 |
Subsequent Events [Abstract] |
|
SUBSEQUENT EVENTS |
16.
SUBSEQUENT EVENTS
In
accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure
of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or
transactions that occurred after June 30, 2023 up through the date the Company issued the consolidated financial statements.
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v3.23.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
|
6 Months Ended |
Jun. 30, 2023 |
Accounting Policies [Abstract] |
|
Going Concern |
Going
Concern
The
accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement
of liabilities and commitments in the normal course of business. As reflected in the accompanying financial statements, for the period
ended June 30, 2023, the Company incurred a net loss of $28,926, suffered an accumulated deficit of $1,389,544 and negative operating
cash flow of $71,200. These factors raise substantial doubt about the Company’s ability to continue as a going concern within one
year of the date that the financial statements are issued. The financial statements do not include any adjustments that might be necessary
if the Company is unable to continue as a going concern.
The
Company’s ability to continue as a going concern is dependent upon improving its profitability and the continuing financial support
from its shareholders. Management believes the existing shareholders or external financing will provide the additional cash to meet the
Company’s obligations as they become due. No assurance can be given that any future financing, if needed, will be available or,
if available, that it will be on terms that are satisfactory to the Company. Even if the Company is able to obtain additional financing,
if needed, it may contain undue restrictions on its operations, in the case of debt financing, or cause substantial dilution for its
stock holders, in the case of equity financing.
|
Basis of presentation |
Basis
of presentation
The
accompanying condensed consolidated financial statements are prepared in accordance with generally accepted accounting principles in
the United States of America (“US GAAP”).
|
Basis of consolidation |
Basis
of consolidation
The
condensed consolidated financial statements include the accounts of the Company and its subsidiaries in which the Company is the primary
beneficiary. All inter-company accounts and transactions have been eliminated upon consolidation.
|
Use of estimates |
Use
of estimates
In
preparing these consolidated financial statements, management makes estimates and assumptions that affect the reported amounts of assets
and liabilities in the balance sheets, and revenues and expenses during the periods reported. Actual results may differ from these estimates.
|
Revenue recognition |
Revenue
recognition
The
Company follows the guidance of Accounting Standards Codification (ASC) 606, Revenue from Contracts. ASC 606 creates a five-step
model that requires entities to exercise judgment when considering the terms of contracts, which includes (1) identifying the contracts
or agreements with a customer, (2) identifying our performance obligations in the contract or agreement, (3) determining the transaction
price, (4) allocating the transaction price to the separate performance obligations, and (5) recognizing revenue as each performance
obligation is satisfied. The Company only applies the five-step model to contracts when it is probable that the Company will collect
the consideration it is entitled to in exchange for the services it transfers to its clients.
Revenue
from trading of retail goods is recognized when title and risk of loss are transferred and there are no continuing obligations to the
customer. Title and the risks and rewards of ownership transfer to and accepted by the customer when the products are collected by the
customer at the Company’s office. Revenue is recorded net of sales discounts, returns, allowances, and other adjustments that are
based upon management’s best estimates and historical experience and are provided for in the same period as the related revenues
are recorded.
The
Company mainly derives its revenue from the sale of healthy food products. Generally, the Company recognizes revenue when OEM, Home brand
and medical consumables product are sold and accepted by the customers and there are no continuing obligations to the customer.
|
Cost of revenue |
Cost
of revenue
Cost
of revenue includes the purchase cost of retail goods for re-sale to customers and packing materials (such as boxes). It excludes purchasing
and receiving costs, inspection costs, warehousing costs, internal transfer costs and other costs of distribution network in cost of
revenues.
DSWISS,
INC.
NOTES
TO CONDENSED FINANCIAL STATEMENTS
FOR
THE SIX MONTHS ENDED JUNE 30, 2023
(Currency
expressed in United States Dollars (“US$”), except for number of shares)
(UNAUDITED)
|
Selling and distribution expenses |
Selling
and distribution expenses
Selling
and distribution expenses are primarily comprised of travelling and accommodation, transportation fees such as petrol, toll and parking
and shipping and handling fees.
|
Cash and cash equivalents |
Cash
and cash equivalents
The
Company consider all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalent.
|
Inventories |
Inventories
Inventories
consisting of products available for sell, are stated at the lower of cost or market value. Cost of inventory is determined using the
first-in, first-out (FIFO) method. Inventory reserve is recorded to write down the cost of inventory to the estimated market value due
to slow-moving merchandise and damaged goods, which is dependent upon factors such as historical and forecasted consumer demand, and
promotional environment. The Company takes ownership, risks and rewards of the products purchased. Write downs are recorded in cost of
revenues in the Condensed Consolidated Statements of Operations and Comprehensive Income.
|
Plant and equipment |
Plant
and equipment
Plant
and equipment are stated at cost less accumulated depreciation and impairment. Depreciation of plant, equipment and software are calculated
on the straight-line method over their estimated useful lives or lease terms generally as follows:
SUMMARY
OF PROPERTY AND EQUIPMENT USEFUL LIFE
Classification |
|
Estimated
useful lives |
Computer and software |
|
5 years |
Furniture and fittings |
|
5 years |
Office equipment |
|
10 years |
Motor vehicle |
|
5 years |
|
Intangible assets |
Intangible
assets
Intangible
assets are stated at cost less accumulated amortization. Intangible assets represented the registration costs of trademarks in Malaysia
and Hong Kong, which are amortized on a straight-line basis over a useful life of ten years.
The
Company follows ASC Topic 350 in accounting for intangible assets, which requires impairment losses to be recorded when indicators of
impairment are present and the undiscounted cash flows estimated to be generated by the assets are less than the assets’ carrying
amounts. There were no impairment losses recorded on intangible assets for the six months ended June 30, 2023.
|
Leases |
Leases
Prior
to November 1, 2019, the Company accounted for leases under ASC 840, Accounting for Leases. Effective November 1, 2019, the Company
adopted the guidance of ASC 842, Leases, which requires an entity to recognize a right-of-use asset and a lease liability for
virtually all leases. The implementation of ASC 842 did not have a material impact on the Company’s consolidated financial statements
and did not have a significant impact on our liquidity. The Company adopted ASC 842 using a modified retrospective approach. As a result,
the comparative financial information has not been updated and the required disclosures prior to the date of adoption have not been updated
and continue to be reported under the accounting standards in effect for those periods (see Note 10).
|
Income taxes |
Income
taxes
The
provision of income taxes is determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC 740”).
Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between
the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities
are measured using enacted income tax rates expected to apply to taxable income in the periods in which those temporary differences are
expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income
in the period that includes the enactment date.
ASC
740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements
uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the
financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax
positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of
being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts.
The
Company conducts much of its businesses activities in Hong Kong and is subject to tax in this jurisdiction. As a result of its business
activities, the Company will file separate tax returns that are subject to examination by the foreign tax authorities.
DSWISS,
INC.
NOTES
TO CONDENSED FINANCIAL STATEMENTS
FOR
THE SIX MONTHS ENDED JUNE 30, 2023
(Currency
expressed in United States Dollars (“US$”), except for number of shares)
(UNAUDITED)
|
Net income/(loss) per share |
Net
income/(loss) per share
The
Company calculates net income/(loss) per share in accordance with ASC Topic 260, “Earnings per Share.” Basic income/(loss)
per share is computed by dividing the net income/(loss) by the weighted-average number of common shares outstanding during the period.
Diluted income per share is computed similar to basic income/(loss) per share except that the denominator is increased to include the
number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if
the additional common shares were dilutive.
|
Foreign currencies translation |
Foreign
currencies translation
Transactions
denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing
at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated
into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded
in the Condensed Consolidated Statements of Operations and Comprehensive Income.
The
reporting currency of the Company is United States Dollars (“US$”) and the accompanying financial statements have been expressed
in US$. In addition, the Company’s subsidiaries and VIEs in Malaysia and Hong Kong maintains their books and record in their local
currency, Ringgits Malaysia (“RM”) and Hong Kong Dollars (“HK$”) respectively, which is functional currency as
being the primary currency of the economic environment in which the entity operates.
In
general, for consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not US$ are translated into
US$, in accordance with ASC Topic 830-30, “Translation of Financial Statement”, using the exchange rate on the balance
sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation
of financial statements of foreign subsidiary are recorded as a separate component of accumulated other comprehensive income within the
statements of stockholders’ equity.
Translation
of amounts from RM into US$1 and HK$ into US$1 has been made at the following exchange rates for the respective periods:
SCHEDULE
OF FOREIGN CURRENCIES TRANSLATION
| |
As of and for the six months ended June 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Period-end RM : US$1 exchange rate | |
| 4.67 | | |
| 4.41 | |
Period-average RM : US$1 exchange rate | |
| 4.45 | | |
| 4.29 | |
Period-end HK$ : US$1 exchange rate | |
| 7.84 | | |
| 7.85 | |
Period-average HK$ : US$1 exchange rate | |
| 7.84 | | |
| 7.83 | |
DSWISS,
INC.
NOTES
TO CONDENSED FINANCIAL STATEMENTS
FOR
THE SIX MONTHS ENDED JUNE 30, 2023
(Currency
expressed in United States Dollars (“US$”), except for number of shares)
(UNAUDITED)
|
Related parties |
Related
parties
Parties,
which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control
the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also
considered to be related if they are subject to common control or common significant influence.
|
Fair value of financial instruments |
Fair
value of financial instruments:
The
carrying value of the Company’s financial instruments: cash and cash equivalents, accounts receivable, deposits, accounts payable,
other payables, and accounts payable approximate at their fair values because of the short-term nature of these financial instruments.
The
Company also follows the guidance of the ASC Topic 820-10, “Fair Value Measurements and Disclosures” (“ASC 820-10”),
with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy
that prioritizes the inputs used in measuring fair value as follows:
Level
1: Observable inputs such as quoted prices in active markets;
Level
2: Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and
Level
3: Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.
|
Segment reporting |
Segment
reporting
ASC
Topic 280, “Segment Reporting” establishes standards for reporting information about operating segments on a basis
consistent with the Company’s internal organization structure as well as information about geographical areas, business segments
and major customers in financial statements. For the six months ended June 30, 2023, the Company operates in three reportable operating
segments in Malaysia and Hong Kong.
|
Recently Adopted Accounting Standards |
Recently
Adopted Accounting Standards
In
June 2016, the FASB issued Accounting Standards Update No. 2016-13, Financial Instruments – Credit Losses (Topics 326):
Measurement of Credit Losses on Financial Instruments, which introduced the expected credit losses methodology for the measurement
of credit losses on financial assets measured at amortized cost basis, replacing the previous incurred loss methodology. In November
2019, the FASB issued ASU 2019-10 highlighted the adoption timeline. For smaller reporting entities, Topic 326 is effective for
annual periods beginning after December 15, 2022, including interim period within those fiscal years, of which is effective for the
Company on January 1, 2023 as the Company is qualified as a smaller reporting company. The adoption of this standard did not have a material impact on the Company’s
consolidated financial statements.
Credit
loss rate is determined by historical collection based on aging schedule, adjusted for current conditions using reasonable and supportable
forecast. Based on the aging categorization and the adjusted loss per category, an allowance for credit losses is calculated by multiplying
the adjusted loss rate with the amortized cost in the respective age category.
|
Recently Issued Accounting Standard |
Recently
Issued Accounting Standard
The
Company reviews new accounting standards as issued. Management has not identified any other new standards that is believes will have
a significant impact on the Company’s financial statements.
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v3.23.2
DESCRIPTION OF BUSINESS AND ORGANIZATION (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Accounting Policies [Abstract] |
|
SCHEDULE OF VARIABLE INTEREST ENTITY |
The
Company, through its subsidiaries, mainly supplies high quality beauty products. Details of the Company’s subsidiaries:
SCHEDULE
OF VARIABLE INTEREST ENTITY
| |
Company name | |
Place and date of incorporation | |
Particulars of issued capital | |
Principal activities | |
Proportional of ownership interest and voting power held | |
| |
| |
| |
| |
| |
| |
1. | |
DSwiss Holding Limited | |
Seychelles, May 28, 2015 | |
1 share of ordinary share of US$1 each | |
Investment holding | |
| 100 | % |
| |
| |
| |
| |
| |
| | |
2. | |
DSwiss (HK) Limited | |
Hong Kong, May 28, 2015 | |
1 share of ordinary share of HK$1 each | |
Supply of beauty products | |
| 100 | % |
| |
| |
| |
| |
| |
| | |
3. | |
DSwiss Sdn Bhd | |
Malaysia, March 10, 2011 | |
2 shares of ordinary share of RM 1 each | |
Supply of beauty products | |
| 100 | % |
| |
| |
| |
| |
| |
| | |
4. | |
DSwiss Biotech Sdn Bhd | |
Malaysia, March 17, 2016 | |
250,000 shares of ordinary share of RM 1 each | |
Supply of biotech products | |
| 100 | % |
|
X |
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v3.23.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Accounting Policies [Abstract] |
|
SUMMARY OF PROPERTY AND EQUIPMENT USEFUL LIFE |
Plant
and equipment are stated at cost less accumulated depreciation and impairment. Depreciation of plant, equipment and software are calculated
on the straight-line method over their estimated useful lives or lease terms generally as follows:
SUMMARY
OF PROPERTY AND EQUIPMENT USEFUL LIFE
Classification |
|
Estimated
useful lives |
Computer and software |
|
5 years |
Furniture and fittings |
|
5 years |
Office equipment |
|
10 years |
Motor vehicle |
|
5 years |
|
SCHEDULE OF FOREIGN CURRENCIES TRANSLATION |
Translation
of amounts from RM into US$1 and HK$ into US$1 has been made at the following exchange rates for the respective periods:
SCHEDULE
OF FOREIGN CURRENCIES TRANSLATION
| |
As of and for the six months ended June 30, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Period-end RM : US$1 exchange rate | |
| 4.67 | | |
| 4.41 | |
Period-average RM : US$1 exchange rate | |
| 4.45 | | |
| 4.29 | |
Period-end HK$ : US$1 exchange rate | |
| 7.84 | | |
| 7.85 | |
Period-average HK$ : US$1 exchange rate | |
| 7.84 | | |
| 7.83 | |
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v3.23.2
PLANT AND EQUIPMENT (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Property, Plant and Equipment [Abstract] |
|
SCHEDULE OF PLANT AND EQUIPMENT |
SCHEDULE
OF PLANT AND EQUIPMENT
|
|
June
30,
2023 |
|
|
December
31,
2022 |
|
Computer and software |
|
$ |
105,535 |
|
|
$ |
105,535 |
|
Furniture and fittings |
|
|
6,144 |
|
|
|
6,144 |
|
Office equipment |
|
|
21,152 |
|
|
|
21,152 |
|
Motor vehicle |
|
|
135,868 |
|
|
|
135,868 |
|
Total plant and equipment |
|
$ |
268,699 |
|
|
$ |
268,699 |
|
Accumulated depreciation |
|
|
(201,612 |
) |
|
|
(187,236 |
) |
Effect of translation
exchange |
|
|
(12,615 |
) |
|
|
(9,284 |
) |
Plant and equipment,
net |
|
$ |
54,472 |
|
|
$ |
72,179 |
|
|
X |
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v3.23.2
INTANGIBLE ASSETS (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
SCHEDULE OF INTANGIBLE ASSETS |
SCHEDULE
OF INTANGIBLE ASSETS
| |
June 30, 2023 | | |
December 31, 2022 | |
Trademarks | |
$ | 12,077 | | |
$ | 12,077 | |
Amortization | |
| (8,678 | ) | |
| (8,164 | ) |
Effect of translation exchange | |
| (467 | ) | |
| (454 | ) |
Intangible assets, net | |
$ | 2,932 | | |
$ | 3,459 | |
|
X |
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v3.23.2
OTHER RECEIVABLES, PREPAID EXPENSES AND DEPOSITS (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract] |
|
SCHEDULE OF OTHER RECEIVABLES, PREPAID EXPENSES AND DEPOSITS |
SCHEDULE
OF OTHER RECEIVABLES, PREPAID EXPENSES AND DEPOSITS
| |
June 30, 2023 | | |
December 31, 2022 | |
Other receivables | |
$ | 66 | | |
$ | - | |
Prepaid expenses | |
| 658 | | |
| 2,080 | |
Deposits | |
| 18,606 | | |
| 19,669 | |
Total prepaid expenses and deposits | |
$ | 19,330 | | |
$ | 21,749 | |
|
X |
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v3.23.2
OTHER PAYABLES AND ACCRUED LIABILITIES (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Payables and Accruals [Abstract] |
|
SCHEDULE OF OTHER PAYABLE AND ACCRUED LIABILITIES |
SCHEDULE
OF OTHER PAYABLE AND ACCRUED LIABILITIES
| |
June 30, 2023 | | |
December 31, 2022 | |
Other payables | |
$ | 86,508 | | |
$ | 100,385 | |
Accrued audit fees | |
| 25,636 | | |
| 20,266 | |
Accrued other expenses | |
| 12,864 | | |
| 16,683 | |
Accrued professional fees | |
| 12,487 | | |
| 17,376 | |
Total payables and accrued liabilities | |
$ | 137,495 | | |
$ | 154,710 | |
|
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v3.23.2
FINANCE LEASE LIABILITY (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Finance Lease Liability |
|
SCHEDULE OF OBLIGATION UNDER FINANCE LEASE |
SCHEDULE
OF OBLIGATION UNDER FINANCE LEASE
| |
As of June 30,
2023 | | |
As of December 31,
2022 | |
Finance lease | |
$ | 46,876 | | |
$ | 58,768 | |
Less: interest expense | |
| (2,600 | ) | |
| (3,792 | ) |
Net present value of finance lease | |
| 44,276 | | |
| 54,976 | |
| |
| | | |
| | |
Current portion | |
| 7,895 | | |
| 16,515 | |
Non-current portion | |
| 36,381 | | |
| 38,461 | |
Total | |
$ | 44,276 | | |
$ | 54,976 | |
|
SCHEDULE OF MATURITIES OF FINANCE LEASE |
As
of June 30, 2023 the maturities of the finance lease for each of the years are as follows:
SCHEDULE
OF MATURITIES OF FINANCE LEASE
| |
| | |
2023 | |
| 7,895 | |
2024 | |
| 16,291 | |
2025 | |
| 12,441 | |
2026 | |
| 7,649 | |
Total | |
$ | 44,276 | |
|
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v3.23.2
INCOME TAXES (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Income Tax Disclosure [Abstract] |
|
SCHEDULE OF COMPONENTS OF INCOME LOSS BEFORE INCOME TAXES |
For
the six months ended June 30, 2023 and 2022, the local (United States) and foreign components of (loss)/profit before income taxes were
comprised of the following:
SCHEDULE
OF COMPONENTS OF INCOME LOSS BEFORE INCOME TAXES
| |
For the six months ended June 30, 2023 | | |
For the six months ended June 30, 2022 | |
| |
| | |
| |
Tax jurisdictions from: | |
| | | |
| | |
- Foreign, representing | |
| | | |
| | |
| |
| | | |
| | |
|
SCHEDULE OF PROVISION FOR INCOME TAXES |
The
provision for income taxes consisted of the following:
SCHEDULE
OF PROVISION FOR INCOME TAXES
| |
For the six months ended June 30, 2023 | | |
For the six months ended June 30, 2022 | |
Current: | |
| | | |
| | |
- Local | |
$ | - | | |
$ | - | |
- Foreign | |
| (335 | ) | |
| - | |
| |
| | | |
| | |
Deferred: | |
| | | |
| | |
- Local | |
| - | | |
| - | |
- Foreign | |
| - | | |
| - | |
| |
| | | |
| | |
Income tax expense | |
$ | (335 | ) | |
$ | - | |
|
X |
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v3.23.2
CONCENTRATIONS OF RISK (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Risks and Uncertainties [Abstract] |
|
SCHEDULE OF CONCENTRATION OF RISK |
(a)
Major customers
SCHEDULE
OF CONCENTRATION OF RISK
For
three months ended June 30, 2023 and 2022, the customers who accounted for 10% or more of the Company’s revenues and its accounts
receivable balance at period-end are presented as follows:
| |
2023 | | |
2022 | | |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
Revenue | | |
Percentage of revenue | | |
Accounts receivable | |
| |
| | |
| | |
| | |
| | |
| | |
| |
Customer A | |
$ | - | | |
$ | 346,253 | | |
| - | % | |
| 46 | % | |
$ | - | | |
$ | - | |
Customer B | |
$ | 91,754 | | |
$ | 155,407 | | |
| 25 | % | |
| 21 | % | |
$ | 30,849 | | |
$ | 6,843 | |
Customer C | |
$ | 50,196 | | |
$ | - | | |
| 14 | % | |
| - | % | |
$ | 27,475 | | |
$ | - | |
Customer D | |
$ | 85,002 | | |
$ | - | | |
| 24 | % | |
| - | % | |
$ | - | | |
$ | - | |
| |
$ | 226,952 | | |
$ | 501,660 | | |
| 63 | % | |
| 67 | % | |
$ | 58,324 | | |
$ | 6,843 | |
For
six months ended June 30, 2023 and 2022, the customers who accounted for 10% or more of the Company’s revenues and its accounts
receivable balance at period-end are presented as follows:
| |
2023 | | |
2022 | | |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
Revenues | | |
Percentage of revenues | | |
Accounts receivable, trade | |
| |
| | |
| | |
| | |
| | |
| | |
| |
Customer A | |
$ | 63,861 | | |
$ | - | | |
| 10 | % | |
| - | % | |
$ | - | | |
$ | - | |
Customer B | |
$ | - | | |
$ | 416,432 | | |
| - | % | |
| 35 | % | |
$ | - | | |
$ | - | |
Customer C | |
$ | 127,102 | | |
$ | 255,238 | | |
| 20 | % | |
| 21 | % | |
$ | 30,849 | | |
$ | 6,843 | |
Customer D | |
$ | 100,392 | | |
$ | - | | |
| 16 | % | |
| - | % | |
$ | 27,475 | | |
$ | - | |
Customer E | |
$ | 147,848 | | |
$ | - | | |
| 24 | % | |
| - | % | |
$ | - | | |
$ | - | |
| |
$ | 439,203 | | |
$ | 671,670 | | |
| 70 | % | |
| 56 | % | |
$ | 58,324 | | |
$ | 6,843 | |
(b)
Major vendors
For
three months ended June 30, 2023 and 2022, the vendors who accounted for 10% or more of the Company’s purchases and its accounts
payable balance at period-end are presented as follows:
| |
2023 | | |
2022 | | |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
Purchase | | |
Percentage of purchase | | |
Accounts payable | |
| |
| | |
| | |
| | |
| | |
| | |
| |
Vendor A | |
$ | 51,367 | | |
$ | 304,423 | | |
| 19 | % | |
| 45 | % | |
$ | - | | |
$ | - | |
Vendor B | |
$ | 75,546 | | |
$ | 131,132 | | |
| 29 | % | |
| 19 | % | |
$ | 3,722 | | |
$ | - | |
Vendor C | |
$ | 71,478 | | |
$ | 88,841 | | |
| 27 | % | |
| 13 | % | |
$ | 38,604 | | |
$ | 26,426 | |
| |
$ | 198,391 | | |
$ | 524,396 | | |
| 75 | % | |
| 77 | % | |
$ | 42,326 | | |
$ | 26,426 | |
For
six months ended June 30, 2023 and 2022, the vendors who accounted for 10% or more of the Company’s purchases and its accounts
payable balance at period-end are presented as follows:
| |
2023 | | |
2022 | | |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
Purchase | | |
Percentage of purchases | | |
Accounts payable, trade | |
| |
| | |
| | |
| | |
| | |
| | |
| |
Vendor A | |
$ | 74,870 | | |
$ | 407,162 | | |
| 17 | % | |
| 45 | % | |
$ | - | | |
$ | - | |
Vendor B | |
$ | 166,206 | | |
$ | 187,012 | | |
| 37 | % | |
| 19 | % | |
$ | 3,722 | | |
$ | - | |
Vendor C | |
$ | 95,572 | | |
$ | 159,895 | | |
| 21 | % | |
| 13 | % | |
$ | 38,604 | | |
$ | 26,426 | |
| |
$ | 336,648 | | |
$ | 754,069 | | |
| 75 | % | |
| 77 | % | |
$ | 42,326 | | |
$ | 26,426 | |
|
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v3.23.2
LEASE RIGHT-OF-USE ASSET AND LEASE LIABILITIES (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Leases [Abstract] |
|
SCHEDULE OF OPERATION LEASE RIGHT OF USE ASSETS |
As
of June 30, 2023 and December 31, 2022, operating lease right of use asset as follow:
SCHEDULE
OF OPERATION LEASE RIGHT OF USE ASSETS
| |
As of June 30, 2023 | | |
As of December 31, 2022 | |
As of beginning of the period/year | |
$ | 44,548 | | |
$ | 92,606 | |
Accumulated amortization | |
| (21,646 | ) | |
| (42,310 | ) |
Effect of translation exchange | |
| (1,548 | ) | |
| (5,748 | ) |
Balance as of end of the period/year | |
$ | 21,354 | | |
$ | 44,548 | |
|
SCHEDULE OF OPERATING LEASE LIABILITY |
As
of June 30, 2023, operating lease liability as follow:
SCHEDULE
OF OPERATING LEASE LIABILITY
As of January 1, 2023 | |
$ | 44,548 | |
Less: gross repayment | |
| (22,488 | ) |
Add: imputed interest | |
| 842 | |
Effect of translation exchange | |
| (1,548 | ) |
Balance as of June 30, 2023 | |
$ | 21,354 | |
Less: lease liability current portion | |
| (21,354 | ) |
Lease liability non-current portion | |
$ | - | |
|
SCHEDULE OF MATURITIES OF OPERATING LEASE OBLIGATION |
Maturities
of operating lease obligation as follow:
SCHEDULE
OF MATURITIES OF OPERATING LEASE OBLIGATION
Year ending | |
| | |
December 31, 2023 | |
| 21,354 | |
Total | |
$ | 21,354 | |
|
SCHEDULE OF OPERATING LEASE OTHER INFORMATION |
Other
information:
SCHEDULE
OF OPERATING LEASE OTHER INFORMATION
| |
As of June 30, 2023 | | |
As of December 31, 2022 | |
| |
(unaudited) | | |
(audited) | |
Cash paid for amounts included in the measurement of lease liabilities: | |
| | | |
| | |
Operating cash flow from operating lease | |
$ | 20,786 | | |
$ | 42,212 | |
Right-of-use assets obtained in exchange for operating lease liabilities | |
| 21,354 | | |
| 44,548 | |
Remaining lease term for operating lease (years) | |
| 0.5 | | |
| 1 | |
Weighted average discount rate for operating lease | |
| 5.4 | % | |
| 5.4 | % |
|
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v3.23.2
RELATED PARTY TRANSACTIONS (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Related Party Transactions [Abstract] |
|
SCHEDULE OF RELATED PARTY TRANSACTION |
For
the period ended June 30, 2023 the Company has the following transactions with related party:
SCHEDULE
OF RELATED PARTY TRANSACTION
| |
For the period ended June 30, 2023 (Unaudited) | | |
For the period ended June 30, 2022 (Unaudited) | |
Professional Fees: | |
| | | |
| | |
- Related party A | |
$ | 3,000 | | |
$ | 3,000 | |
| |
| | | |
| | |
Sales | |
| | | |
| | |
- Related party B | |
$ | 127,102 | | |
$ | 255,239 | |
- Related party C | |
| 45,150 | | |
| 7,572 | |
| |
| | | |
| | |
Total | |
$ | 175,252 | | |
$ | 265,811 | |
|
X |
- DefinitionTabular disclosure of related party transactions. Examples of related party transactions include, but are not limited to, transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners and (d) affiliates.
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v3.23.2
SEGMENTED INFORMATION (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
Segment Reporting [Abstract] |
|
SCHEDULE OF REPORTING SEGMENTS |
The
Company had no inter-segment sales for the periods presented. Summarized financial information concerning the Company’s reportable
segments is shown as below:
By
Geography*:
SCHEDULE
OF REPORTING SEGMENTS
| |
Nevada* | | |
Seychelles* | | |
Hong
Kong* | | |
Malaysia* | | |
Total* | |
| |
For the period ended June 30, 2023 | |
| |
Nevada | | |
Seychelles | | |
Hong Kong | | |
Malaysia | | |
Total | |
| |
| | |
| | |
| | |
| | |
| |
Revenues | |
$ | - | | |
$ | - | | |
$ | - | | |
$ | 621,195 | | |
$ | 621,195 | |
Cost of revenues | |
| - | | |
| - | | |
| - | | |
| (447,498 | ) | |
| (447,498 | ) |
Depreciation and amortization | |
| - | | |
| - | | |
| (514 | ) | |
| (36,022 | ) | |
| (36,536 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Total assets | |
$ | 14,274 | | |
$ | 21,998 | | |
$ | 13,209 | | |
$ | 254,314 | | |
$ | 303,795 | |
| |
Nevada* | | |
Seychelles* | | |
Hong
Kong* | | |
Malaysia* | | |
Total* | |
| |
For the period ended June 30, 2022 | |
| |
Nevada | | |
Seychelles | | |
Hong Kong | | |
Malaysia | | |
Total | |
| |
| | |
| | |
| | |
| | |
| |
Revenues | |
$ | - | | |
$ | - | | |
$ | - | | |
$ | 1,187,232 | | |
$ | 1,187,232 | |
Cost of revenues | |
| - | | |
| - | | |
| - | | |
| (995,387 | ) | |
| (995,387 | ) |
Depreciation and amortization | |
| - | | |
| - | | |
| (515 | ) | |
| (37,129 | ) | |
| (37,644 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Total assets | |
$ | 27,187 | | |
$ | 7,055 | | |
$ | 14,711 | | |
$ | 404,780 | | |
$ | 453,733 | |
* |
Revenues and costs are
attributed to countries based on the location of customers. |
|
X |
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v3.23.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)
|
3 Months Ended |
6 Months Ended |
|
Jun. 30, 2023
USD ($)
|
Jun. 30, 2022
USD ($)
|
Jun. 30, 2023
USD ($)
Integer
|
Jun. 30, 2022
USD ($)
|
Dec. 31, 2022
USD ($)
|
Accounting Policies [Abstract] |
|
|
|
|
|
Net income loss |
$ 12,003
|
$ 19,137
|
$ 28,926
|
$ (15,128)
|
|
Accumulated deficit |
$ 1,389,544
|
|
1,389,544
|
|
$ 1,324,002
|
Cash used in operations |
|
|
$ 71,200
|
$ (30,627)
|
|
Intangible asset, useful life |
10 years
|
|
10 years
|
|
|
Impairment loss |
|
|
$ 0
|
|
|
Largest amount of tax benefit, description |
|
|
greater than 50%
|
|
|
Number of reportable operating segment | Integer |
|
|
3
|
|
|
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v3.23.2
STOCKHOLDERS’ EQUITY (Details Narrative) - shares
|
Jun. 30, 2023 |
Dec. 31, 2022 |
Equity [Abstract] |
|
|
Common stock shares issued |
206,904,585
|
206,904,585
|
Common stock shares outstanding |
206,904,585
|
206,904,585
|
Preferred stock shares issued |
0
|
0
|
Preferred stock shares outstanding |
0
|
0
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v3.23.2
SCHEDULE OF PLANT AND EQUIPMENT (Details) - USD ($)
|
Jun. 30, 2023 |
Dec. 31, 2022 |
Property, Plant and Equipment [Line Items] |
|
|
Total plant and equipment |
$ 268,699
|
$ 268,699
|
Accumulated depreciation |
(201,612)
|
(187,236)
|
Effect of translation exchange |
(12,615)
|
(9,284)
|
Plant and equipment, net |
54,472
|
72,179
|
Computer and Software [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Total plant and equipment |
105,535
|
105,535
|
Furniture and Fixtures [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Total plant and equipment |
6,144
|
6,144
|
Office Equipment [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Total plant and equipment |
21,152
|
21,152
|
Motor Vehicles [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Total plant and equipment |
$ 135,868
|
$ 135,868
|
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v3.23.2
SCHEDULE OF OTHER RECEIVABLES, PREPAID EXPENSES AND DEPOSITS (Details) - USD ($)
|
Jun. 30, 2023 |
Dec. 31, 2022 |
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract] |
|
|
Other receivables |
$ 66
|
|
Prepaid expenses |
658
|
2,080
|
Deposits |
18,606
|
19,669
|
Total prepaid expenses and deposits |
$ 19,330
|
$ 21,749
|
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v3.23.2
SCHEDULE OF OTHER PAYABLE AND ACCRUED LIABILITIES (Details) - USD ($)
|
Jun. 30, 2023 |
Dec. 31, 2022 |
Payables and Accruals [Abstract] |
|
|
Other payables |
$ 86,508
|
$ 100,385
|
Accrued audit fees |
25,636
|
20,266
|
Accrued other expenses |
12,864
|
16,683
|
Accrued professional fees |
12,487
|
17,376
|
Total payables and accrued liabilities |
$ 137,495
|
$ 154,710
|
X |
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v3.23.2
SCHEDULE OF OBLIGATION UNDER FINANCE LEASE (Details) - USD ($)
|
Jun. 30, 2023 |
Dec. 31, 2022 |
Finance Lease Liability |
|
|
Finance lease |
$ 46,876
|
$ 58,768
|
Less: interest expense |
(2,600)
|
(3,792)
|
Total |
44,276
|
54,976
|
Current portion |
7,895
|
16,515
|
Non-current portion |
$ 36,381
|
$ 38,461
|
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|
6 Months Ended |
Jun. 30, 2023 |
First Finance Lease Agreement [Member] |
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
Finance lease, description |
The first finance lease agreement commenced on July 31, 2018 with the effective
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|
Second Finance Lease Agreement [Member] |
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
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The second finance lease agreement
commenced on December 3, 2021 with the effective interest rate of 3.70% per annum, due through November, 2026, with principal and interest
payable monthly
|
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v3.23.2
SCHEDULE OF COMPONENTS OF INCOME LOSS BEFORE INCOME TAXES (Details) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
(Loss)/Profit before income tax |
|
$ (11,839)
|
$ (19,137)
|
$ (28,591)
|
[1] |
$ 15,128
|
[1] |
UNITED STATES |
|
|
|
|
|
|
|
(Loss)/Profit before income tax |
|
|
|
(35,199)
|
|
(20,770)
|
|
SEYCHELLES |
|
|
|
|
|
|
|
(Loss)/Profit before income tax |
[1] |
|
|
(3,178)
|
|
(2,169)
|
|
HONG KONG |
|
|
|
|
|
|
|
(Loss)/Profit before income tax |
[1] |
|
|
(3,540)
|
|
(2,064)
|
|
MALAYSIA |
|
|
|
|
|
|
|
(Loss)/Profit before income tax |
[1] |
|
|
$ 13,326
|
|
$ 40,131
|
|
|
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v3.23.2
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v3.23.2
INCOME TAXES (Details Narrative)
|
6 Months Ended |
Jun. 30, 2023
USD ($)
|
United States of America [Member] |
|
Operating Loss Carryforwards [Line Items] |
|
Cumulative net operating losses |
$ 507,350
|
Income tax rate |
21.00%
|
Net operating loss carryforwards expiration |
The net operating loss carry forwards begin to expire in 2038, if unutilized
|
Valuation allowance |
$ 106,544
|
Hong Kong [Member] | DSwiss HK Limited [Member] |
|
Operating Loss Carryforwards [Line Items] |
|
Cumulative net operating losses |
$ 634,643
|
Income tax rate |
16.50%
|
Valuation allowance |
$ 104,716
|
Statutory income tax, rate |
16.50%
|
Malaysia [Member] | DSwiss Sdn Bhd and DSwiss Biotech Sdn Bhd [Member] |
|
Operating Loss Carryforwards [Line Items] |
|
Cumulative net operating losses |
$ 203,977
|
Income tax rate |
15.00%
|
Valuation allowance |
$ 30,597
|
Malaysia [Member] | DSwiss Sdn Bhd and DSwiss Biotech Sdn Bhd [Member] | Minimum [Member] |
|
Operating Loss Carryforwards [Line Items] |
|
Statutory income tax, rate |
15.00%
|
Malaysia [Member] | DSwiss Sdn Bhd and DSwiss Biotech Sdn Bhd [Member] | Maximum [Member] |
|
Operating Loss Carryforwards [Line Items] |
|
Statutory income tax, rate |
24.00%
|
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v3.23.2
SCHEDULE OF CONCENTRATION OF RISK (Details) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Concentration Risk [Line Items] |
|
|
|
|
|
|
Revenues |
$ 355,274
|
$ 739,595
|
$ 621,195
|
[1] |
$ 1,187,232
|
[1] |
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer A [Member] |
|
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
|
Revenues |
|
$ 346,253
|
$ 63,861
|
|
|
|
Concentration risk, percentage |
|
46.00%
|
10.00%
|
|
|
|
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer B [Member] |
|
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
|
Revenues |
$ 91,754
|
$ 155,407
|
|
|
$ 416,432
|
|
Concentration risk, percentage |
25.00%
|
21.00%
|
|
|
35.00%
|
|
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer C [Member] |
|
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
|
Revenues |
$ 50,196
|
|
$ 127,102
|
|
$ 255,238
|
|
Concentration risk, percentage |
14.00%
|
|
20.00%
|
|
21.00%
|
|
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer D [Member] |
|
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
|
Revenues |
$ 85,002
|
|
$ 100,392
|
|
|
|
Concentration risk, percentage |
24.00%
|
|
16.00%
|
|
|
|
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customers [Member] |
|
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
|
Revenues |
$ 226,952
|
$ 501,660
|
$ 439,203
|
|
$ 671,670
|
|
Concentration risk, percentage |
63.00%
|
67.00%
|
70.00%
|
|
56.00%
|
|
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer E [Member] |
|
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
|
Revenues |
|
|
$ 147,848
|
|
|
|
Concentration risk, percentage |
|
|
24.00%
|
|
|
|
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer A [Member] |
|
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
|
Accounts receivable, trade |
|
|
|
|
|
|
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer A [Member] | Trade Accounts Receivable [Member] |
|
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
|
Accounts receivable, trade |
|
|
|
|
|
|
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer B [Member] |
|
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
|
Accounts receivable, trade |
30,849
|
6,843
|
30,849
|
|
6,843
|
|
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer B [Member] | Trade Accounts Receivable [Member] |
|
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
|
Accounts receivable, trade |
|
|
|
|
|
|
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer C [Member] |
|
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
|
Accounts receivable, trade |
27,475
|
|
27,475
|
|
|
|
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer C [Member] | Trade Accounts Receivable [Member] |
|
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
|
Accounts receivable, trade |
30,849
|
6,843
|
30,849
|
|
6,843
|
|
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer D [Member] |
|
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
|
Accounts receivable, trade |
|
|
|
|
|
|
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer D [Member] | Trade Accounts Receivable [Member] |
|
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
|
Accounts receivable, trade |
27,475
|
|
27,475
|
|
|
|
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customers [Member] |
|
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
|
Accounts receivable, trade |
58,324
|
6,843
|
58,324
|
|
6,843
|
|
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customers [Member] | Trade Accounts Receivable [Member] |
|
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
|
Accounts receivable, trade |
58,324
|
6,843
|
58,324
|
|
6,843
|
|
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer E [Member] | Trade Accounts Receivable [Member] |
|
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
|
Accounts receivable, trade |
|
|
|
|
|
|
Cost of Goods and Service Benchmark [Member] | Supplier Concentration Risk [Member] | Vendor A [Member] |
|
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
|
Concentration risk, percentage |
19.00%
|
45.00%
|
17.00%
|
|
45.00%
|
|
Purchases |
$ 51,367
|
$ 304,423
|
$ 74,870
|
|
$ 407,162
|
|
Cost of Goods and Service Benchmark [Member] | Supplier Concentration Risk [Member] | Vendor B [Member] |
|
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
|
Concentration risk, percentage |
29.00%
|
19.00%
|
37.00%
|
|
19.00%
|
|
Purchases |
$ 75,546
|
$ 131,132
|
$ 166,206
|
|
$ 187,012
|
|
Cost of Goods and Service Benchmark [Member] | Supplier Concentration Risk [Member] | Vendor C [Member] |
|
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
|
Concentration risk, percentage |
27.00%
|
13.00%
|
21.00%
|
|
13.00%
|
|
Purchases |
$ 71,478
|
$ 88,841
|
$ 95,572
|
|
$ 159,895
|
|
Cost of Goods and Service Benchmark [Member] | Supplier Concentration Risk [Member] | Vendors [Member] |
|
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
|
Concentration risk, percentage |
75.00%
|
77.00%
|
75.00%
|
|
77.00%
|
|
Purchases |
$ 198,391
|
$ 524,396
|
$ 336,648
|
|
$ 754,069
|
|
Accounts Payable [Member] | Supplier Concentration Risk [Member] | Vendor A [Member] |
|
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
|
Account Payable, Trade |
|
|
|
|
|
|
Accounts Payable [Member] | Supplier Concentration Risk [Member] | Vendor B [Member] |
|
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
|
Account Payable, Trade |
3,722
|
|
3,722
|
|
|
|
Accounts Payable [Member] | Supplier Concentration Risk [Member] | Vendor C [Member] |
|
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
|
Account Payable, Trade |
38,604
|
26,426
|
38,604
|
|
26,426
|
|
Accounts Payable [Member] | Supplier Concentration Risk [Member] | Vendors [Member] |
|
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
|
Account Payable, Trade |
$ 42,326
|
$ 26,426
|
$ 42,326
|
|
$ 26,426
|
|
|
|
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v3.23.2
SCHEDULE OF OPERATION LEASE RIGHT OF USE ASSETS (Details) - USD ($)
|
6 Months Ended |
12 Months Ended |
Jun. 30, 2023 |
Dec. 31, 2022 |
Leases [Abstract] |
|
|
Operating lease right of use asset |
$ 44,548
|
$ 92,606
|
Accumulated amortization |
(21,646)
|
(42,310)
|
Effect of translation exchange |
(1,548)
|
(5,748)
|
Operating lease right of use asset, ending |
$ 21,354
|
$ 44,548
|
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v3.23.2
SCHEDULE OF OPERATING LEASE LIABILITY (Details) - USD ($)
|
6 Months Ended |
|
Jun. 30, 2023 |
Dec. 31, 2022 |
Leases [Abstract] |
|
|
Operating lease liability, beginning |
$ 44,548
|
|
Less: gross repayment |
(22,488)
|
|
Add: imputed interest |
842
|
|
Effect of translation exchange |
(1,548)
|
|
Operating lease liability, ending |
21,354
|
|
Less: lease liability current portion |
(21,354)
|
$ (44,548)
|
Lease liability non-current portion |
|
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v3.23.2
LEASE RIGHT-OF-USE ASSET AND LEASE LIABILITIES (Details Narrative) - USD ($)
|
6 Months Ended |
12 Months Ended |
|
|
Jun. 30, 2023 |
Dec. 31, 2022 |
Jan. 01, 2022 |
Dec. 31, 2021 |
Lease liability |
$ 21,354
|
$ 44,548
|
|
|
Lease asset- right of use |
$ 21,354
|
$ 44,548
|
|
$ 92,606
|
Discount rate of lease payment |
5.40%
|
5.40%
|
|
|
Operating lease right of use asset, amortization |
$ 21,646
|
$ 42,310
|
|
|
Lease expenses |
21,646
|
42,310
|
|
|
Accounting Standards Update 2016-02 [Member] |
|
|
|
|
Lease liability |
|
|
$ 92,606
|
|
Lease asset- right of use |
|
|
$ 92,606
|
|
Discount rate of lease payment |
|
|
5.40%
|
|
Operating lease right of use asset, amortization |
$ 21,646
|
$ 42,310
|
|
|
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v3.23.2
SCHEDULE OF RELATED PARTY TRANSACTION (Details) - USD ($)
|
6 Months Ended |
Jun. 30, 2023 |
Jun. 30, 2022 |
Related Party Transaction [Line Items] |
|
|
Total |
$ 175,252
|
$ 265,811
|
Related Party A [Member] |
|
|
Related Party Transaction [Line Items] |
|
|
Professional Fees |
3,000
|
3,000
|
Related Party B [Member] |
|
|
Related Party Transaction [Line Items] |
|
|
Sales |
127,102
|
255,239
|
Related Party C [Member] |
|
|
Related Party Transaction [Line Items] |
|
|
Sales |
$ 45,150
|
$ 7,572
|
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v3.23.2
SCHEDULE OF REPORTING SEGMENTS (Details) - USD ($)
|
3 Months Ended |
6 Months Ended |
|
Jun. 30, 2023 |
Jun. 30, 2022 |
Jun. 30, 2023 |
Jun. 30, 2022 |
Dec. 31, 2022 |
Revenues from External Customers and Long-Lived Assets [Line Items] |
|
|
|
|
|
|
|
|
|
|
Revenues |
|
$ 355,274
|
|
$ 739,595
|
|
$ 621,195
|
[1] |
$ 1,187,232
|
[1] |
|
Cost of revenues |
|
(263,561)
|
|
(663,012)
|
|
(447,498)
|
[1] |
(995,387)
|
[1] |
|
Depreciation and amortization |
[1] |
|
|
|
|
(36,536)
|
|
(37,644)
|
|
|
Net (loss)/profit before taxation |
|
(11,839)
|
|
(19,137)
|
|
(28,591)
|
[1] |
15,128
|
[1] |
|
Assets |
|
303,795
|
[1] |
453,733
|
[1] |
303,795
|
[1] |
453,733
|
[1] |
$ 381,924
|
NV [Member] |
|
|
|
|
|
|
|
|
|
|
Revenues from External Customers and Long-Lived Assets [Line Items] |
|
|
|
|
|
|
|
|
|
|
Revenues |
[1] |
|
|
|
|
|
|
|
|
|
Cost of revenues |
[1] |
|
|
|
|
|
|
|
|
|
Depreciation and amortization |
[1] |
|
|
|
|
|
|
|
|
|
Net (loss)/profit before taxation |
[1] |
|
|
|
|
(35,199)
|
|
(20,770)
|
|
|
Assets |
[1] |
14,274
|
|
27,187
|
|
14,274
|
|
27,187
|
|
|
SEYCHELLES |
|
|
|
|
|
|
|
|
|
|
Revenues from External Customers and Long-Lived Assets [Line Items] |
|
|
|
|
|
|
|
|
|
|
Revenues |
[1] |
|
|
|
|
|
|
|
|
|
Cost of revenues |
[1] |
|
|
|
|
|
|
|
|
|
Depreciation and amortization |
[1] |
|
|
|
|
|
|
|
|
|
Net (loss)/profit before taxation |
[1] |
|
|
|
|
(3,178)
|
|
(2,169)
|
|
|
Assets |
[1] |
21,998
|
|
7,055
|
|
21,998
|
|
7,055
|
|
|
HONG KONG |
|
|
|
|
|
|
|
|
|
|
Revenues from External Customers and Long-Lived Assets [Line Items] |
|
|
|
|
|
|
|
|
|
|
Revenues |
[1] |
|
|
|
|
|
|
|
|
|
Cost of revenues |
[1] |
|
|
|
|
|
|
|
|
|
Depreciation and amortization |
[1] |
|
|
|
|
(514)
|
|
(515)
|
|
|
Net (loss)/profit before taxation |
[1] |
|
|
|
|
(3,540)
|
|
(2,064)
|
|
|
Assets |
[1] |
13,209
|
|
14,711
|
|
13,209
|
|
14,711
|
|
|
MALAYSIA |
|
|
|
|
|
|
|
|
|
|
Revenues from External Customers and Long-Lived Assets [Line Items] |
|
|
|
|
|
|
|
|
|
|
Revenues |
[1] |
|
|
|
|
621,195
|
|
1,187,232
|
|
|
Cost of revenues |
[1] |
|
|
|
|
(447,498)
|
|
(995,387)
|
|
|
Depreciation and amortization |
[1] |
|
|
|
|
(36,022)
|
|
(37,129)
|
|
|
Net (loss)/profit before taxation |
[1] |
|
|
|
|
13,326
|
|
40,131
|
|
|
Assets |
[1] |
$ 254,314
|
|
$ 404,780
|
|
$ 254,314
|
|
$ 404,780
|
|
|
|
|
X |
- DefinitionSum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.
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