Company: JOCM
Filing Date: 2025-05-05
Form Type: 10-K
Source: 0001641172-25-008460
Chunk: 90

Company: JOCOM HOLDINGS CORP.
Filing Date: 2025-05-05
Form: 10-K
Item: Item 1A
Chunk 90
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ES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED DECEMBER 31, 2024 AND 2023

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

9. OTHER PAYABLES AND ACCRUALS

Other payables and accruals consisted of the following
as of December 31, 2024, and December 31, 2023.

 SCHEDULE OF OTHER PAYABLES AND ACCRUALS 

    As of December 31, 2024
                                                                                                                                                                                               (Audited)  
    As of December 31, 2023
                                                                                                                                                                                               (Audited) 
  
    Other payables 
    $52,127  
    $94,469 
  
    Accruals 
    $17,307  
    $38,337 
  
    Total other payables and accruals 
    $69,434  
    $132,806 

As of December 31, 2024, and 2023, other payables of $26,464 and $70,823 were related party balances. The amount
is unsecured, interest-free and repayable on demand.

10. AMOUNT DUE TO DIRECTORS

Amount due to directors consisted of the following
as of December 31,2024, and December 31, 2023.

 SCHEDULE OF AMOUNT DUE TO DIRECTORS 

    As of December 31, 2024 (Audited)  
    As of December 31, 2023 (Audited) 
  
    Amount due to directors 
    $6,019  
    $3,457 
  
    Total amount due to directors 
    $6,019  
    $3,457 

As of December 31, 2024 and 2023,
the amount of $6,019
and $3,457 were
mainly on behalf payment by directors. The amount is unsecured, interest-free and repayable on demand.

11. INCOME TAXES

For the year ended December 31, 2024, the local (United
States) and foreign components of loss before income taxes were comprised of the following:

 SCHEDULE OF FOREIGN COMPONENTS OF LOSS BEFORE INCOME TAXES 

    For the year  ended  December 31, 2024  
    For the year ended December 31, 202