Company: JOCM
Filing Date: 2025-11-14
Form Type: 10-Q
Source: 0001493152-25-022470
Chunk: 38

Company: JOCOM HOLDINGS CORP.
Filing Date: 2025-11-14
Form: 10-Q
Item: Item 8
Chunk 38
---
,307 
  
    Total other payables and accruals 
    $63,629  
    $69,434 

As
of September 30, 2025 and December 31, 2024, other payables of $53,929 and $26,464 were related party balances. The amount is unsecured,
interest-free and repayable on demand.

    F-12

JOCOM
HOLDINGS CORP.

NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

FOR
THE NINE MONTHS ENDED SEPTEMBER 30, 2025 AND 2024

(Currency
expressed in United States Dollars (“US$”), except for number of shares)

(UNAUDITED)

9.
AMOUNT DUE TO DIRECTORS

Amount
due to directors consisted of the following as of September 30, 2025, and December 31, 2024.

  SCHEDULE OF AMOUNT DUE TO DIRECTORS

    As
                                            of September
                                            30, 2025 (Unaudited)  
    As
                                            of December
                                            31, 2024 (Audited) 
  
    Amount due to
    directors 
    $-  
    $6,019 
  
    Total amount due to directors 
    $-  
    $6,019 

As
of September 30, 2025, the amount $Nil from director allowance and December 31, 2024, the amount of 6,019 was mainly due to expenses
paid by directors. The amount is unsecured, interest-free and repayable on demand.

10.
INCOME TAXES

For
the nine months ended September 30, 2025 and 2024, the local (United States) and foreign components of profit/ (loss) before income taxes
were comprised of the following:

  SCHEDULE OF FOREIGN COMPONENTS OF LOSS BEFORE INCOME TAXES

    For
the nine
                                                                                                                              months ended  September 30, 2025  
    For
the nine
                                                                                                                              months ended  September 30, 2024 
  
    Tax jurisdictions from: 

    Local 
    $(19,675) 
     4,297 
  
    Foreign, representing 

    - Labuan 
    $(105,847) 
     34,858 
  
    - Malaysia
    (other than Labuan