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 UNITED
STATES

 SECURITIES
AND EXCHANGE COMMISSION

 Washington,
D.C. 20549

 FORM

 ANNUAL
 REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 For
The Fiscal Year Ended December 31, 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 333-265850

 JOCOM

 (Exact
name of registrant issuer as specified in its charter)

 Nevada

 38-4177722

 (State
 or other jurisdiction of

 incorporation
 or organization)

 (I.R.S.
 Employer

 Identification
 No.)

 Unit
No. 11-1, Level 11, Tower 3, 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 +6012 3399937

by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.

 Yes
 No

by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.

 Yes
 No

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

by check mark whether the registrant has submitted electronically 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 12 months (or for such shorter period that the registrant
was required to submit and post such files).

 YES
 NO

by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§ 229.405 of this chapter) is not contained
herein, and will not be contained, to the best of registrant's knowledge, in definitive proxy or information statements incorporated
by reference in Part III of this Form 10-K or any amendment to this Form 10-K.

by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting
company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer",
"smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.

 Large
Accelerated Filer Accelerated Filer Non-accelerated Filer Smaller reporting company Emerging growth company

 If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.

 If
securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant
included in the filing reflect the correction of an error to previously issued financial statements.

by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation
received by any of the registrant's executive officers during the relevant recovery period pursuant to §240.10D-1(b).

by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

 Yes
 No

 Securities
registered pursuant to Section 12(b) of the Act:

 Title
 of each class

 Name
 of each exchange on which registered

 Common
 Stock

 The
 OTC Market – OTCQB

 APPLICABLE
ONLY TO ISSUERS INVOLVED IN BANKRUPTCY

 PROCEEDINGS
DURING THE PRECEDING FIVE YEARS:

by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities
Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.

 Yes
 No

 APPLICABLE
ONLY TO CORPORATE REGISTRANTS

the number of shares outstanding of each of the issuer's classes of common stock, as of the latest practicable date.

 Class

 Outstanding
 at December 31, 2023

 Common
 Stock, $.0001 par value

 57,680,500

 Jocom
Holdings Corp.

 FORM

 For
the Fiscal Year Ended December 31, 2023

 Page

 Item
 1.

 Business

 Item
 1A.

 Risk Factors

 Item
 1B.

 Unresolved Staff Comments

 Item
 1C.

 Cybersecurity

 Item
 2.

 Properties

 Item
 3.

 Legal Proceedings

 Item
 4.

 Mine Safety Disclosure

 Item
 5.

 Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities

 Item
 6.

 Selected Financial Data

 Item
 7.

 Management's Discussion and Analysis of Financial Condition and Results of Operations

 Item
 7A.

 Quantitative and Qualitative Disclosures About Market Risk

 Item
 8.

 Financial Statements and Supplementary Data

 Item
 9.

 Changes in and Disagreements with Accountants on Accounting and Financial Disclosure

 Item
 9A.

 Controls and Procedures

 Item
 9B.

 Other Information

 Item
 10.

 Directors, Executive Officers and Corporate Governance

 Item
 11.

 Executive Compensation

 Item
 12.

 Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

 Item
 13.

 Certain Relationships and Related Transactions, and Director Independence

 Item
 14.

 Principal Accounting Fees and Services

 Item
 15.

 Exhibits, Financial Statement Schedules

 SIGNATURES

 CAUTIONARY
NOTE REGARDING FORWARD-LOOKING STATEMENTS

 This
Annual Report on Form 10-K contains forward-looking statements. These forward-looking statements are not historical facts but rather
are based on current expectations, estimates and projections. We may use words such as "anticipate," "expect,"
"intend," "plan," "believe," "foresee," "estimate" and variations of these
words and similar expressions to identify forward-looking statements. These statements are not guarantees of future performance and are
subject to certain risks, uncertainties and other factors, some of which are beyond our control, are difficult to predict and could cause
actual results to differ materially from those expressed or forecasted. These risks and uncertainties include the following:

 The
 availability and adequacy of our cash flow to meet our requirements;

 Economic,
 competitive, demographic, business and other conditions in our local and regional markets;

 Changes
 or developments in laws, regulations or taxes in our industry;

 Actions
 taken or omitted to be taken by third parties including our suppliers and competitors, as well as legislative, regulatory, judicial
 and other governmental authorities;

 Competition
 in our industry;

 The
 loss of or failure to obtain any license or permit necessary or desirable in the operation of our business;

 Changes
 in our business strategy, capital improvements or development plans;

 The
 availability of additional capital to support capital improvements and development; and

 Other
 risks identified in this report and in our other filings with the Securities and Exchange Commission or the SEC.

 This
report should be read completely and with the understanding that actual future results may be materially different from what we expect.
The forward-looking statements included in this report are made as of the date of this report and should be evaluated with consideration
of any changes occurring after the date of this Report. We will not update forward-looking statements even though our situation may change
in the future and we assume no obligation to update any forward-looking statements, whether as a result of new information, future events
or otherwise.

 Use
of Defined Terms

 Except
as otherwise indicated by the context, references in this Report to:

 The
 "Company," "we," "us," or "our," "Jocom Holdings" are references to Jocom
 Holdings Corp, a Nevada corporation.

 "Common
 Stock" refers to the common stock, par value $.0001, of the Company;

 "U.S.
 dollar," "$" and "US$" refer to the legal currency of the United States;

 "Securities
 Act" refers to the Securities Act of 1933, as amended; and

 "Exchange
 Act" refers to the Securities Exchange Act of 1934, as amended.

 PART
I

 ITEM
1. BUSINESS

 Corporate
History

 Jocom
Holdings Corp. was incorporated on January 8, 2021 under the laws of the state of Nevada.

 The
Company, through its subsidiary, engaged in providing data analytic services, which cover customer
behavior and predictive customer analysis, to, at present, one client.

 On
April 15, 2021, the Company acquired 100% of the equity interests in Jocom Holdings Corp. (herein referred as the "Malaysia Company"),
a private limited company incorporated in Labuan, Malaysia. In consideration of the equity interests of Jocom Holdings Corp., Ms. Chua
was compensated $100 USD.

 Details
of the Company's subsidiary:

 Company
 name

 Place
 and date of incorporation

 Particulars
 of issued capital

 Principal
 activities

 1.

 Jocom
 Holdings Corp.

 Labuan,
 January 26, 2021

 share of ordinary share of US$1 each

 Data
 Analytic Software Solution

 Business
Overview

 Jocom
Holdings Corp., a Nevada Corporation, is a company that operates through its wholly owned subsidiary, Jocom Holdings Corp., a Company
organized in Labuan, Malaysia. The Nevada and Malaysia corporations share the same exact business plan.

 Note:
The purpose of the Labuan, Malaysia Company is to function as the current regional hub, carrying out the majority of physical operations
of the Company. Initially, we intend for our services to cover the whole of mainland of Malaysia. The Labuan company is part of our international
business structure that encompasses our expansion plans and provides other trade and tax benefits.

 Data
Analytic Software Solution

 Jocom
Holdings Corp currently provides data analytic services in relation to analyzing customers' buying patterns as it relates to grocery
items.. It also makes predictions on customers' consumption manners, and assists e-commerce
businesses and grocery retailers in optimizing the ir product placements with customers.
The services are provided through using in house developed data analytic software solution namely "JOCOM AI Smart Platform",
which was developed by our CEO, Mr. Sew based on his past experience in the software development and fresh grocery industry. JOCOM AI
Smart Platform is a subscription-based web software. Our sole client at this time, who is also a related party of the Issuer, is an e-commerce
platform operator located in Malaysia. In the future we plan to expand our services to additional customers and to customers in other
geographic regions in Southeast Asia.

 "Logistic
Predictive Algorithm"

 We
plan to expand our software solution to cover the logistic segment by developing a logistic prediction algorithm. This software solution
will take into account several factors such as fleet availability, incoming orders, traffic conditions etc., to create a real-time simulation
and provide the best possible routes and delivery options, thus increasing delivery efficiency and saving costs.

 We
believe the biggest challenges for local store-based grocery retailers and online grocery stores is timeliness of orders and reliability
of delivery to customers which is essential in building a loyal customer base and retaining existing customers. Given this, we believe
that a software solution with logistic prediction algorithm is essential for grocery retailers and online grocery stores for the logistical
management of their grocery products. Our software solution will have a user interface with logistic service provider and logistic operator
so grocery retailers could integrate their system with their logistic provider partners system.

 Our
logistic engine will take in location data and any real-time road conditions to allow for a smoother and faster delivery system. Our
delivery partner will feed location and road data, such as bumpy roads, traffic lights, speed cameras, potholes or even accident-prone
areas, automatically into our engine to ensure end users get their parcel and delivery on time.

 On
cross border trade, our logistic engine will be able to align with multiple 3 rd party logistics provider and integrate with
them to the extent of cross border, by regional, outstation, suburb, cities, and choose the fastest route to send products to international
end user in the best effort modelling. The selection of various and multiple logistic will be made possible by integrating to DHL, FedEx,
post offices, PO boxes and even a scheduled 3rd party logistic upon arrival on the different countries. The shipping by air and sea freight
will allow the tracking of the parcel on real-time basis.

 At
present, all plans pertaining to the future development of our data analytic software solution are in development, and we cannot state
with any certainty how much time, capital, or other resources will be required to fully develop our data analytic software solution.

 "JOCOM
Mobile Commerce Platform"

 Traditionally,
we believe manufacturers were at the mercy of selling via wholesalers and retail chains, as it was extremely difficult to reach the end
consumer directly if they operated independently. Nonetheless, with the emergence of e-commerce platforms like Shopify, WooCommerce,
and marketplaces like Amazon and Etsy, entrepreneurs have opened their own stores and thus began D2C manufacturing or Factory-to-Consumer
(F2C). [18]

 The
mission of our company is to address and develop solutions that impact the lives of both consumers and businesses through m-commerce
technology. We intend to provide a total integrated solution that protects both consumers and vendors. Jocom Holdings Corp will
be able to provide a convenient way to assist traditional businesses by providing the platform of latest technology connecting to rural
farmers, producers and vendors with affluent consumer via e-commerce. This will greatly increase the margins of producers and subsequently
removing intermediaries and inefficiencies along the supply chain line, enabling transfer of value directly from point-to-point. We believe
that customers will be able to shop for items at their own leisure and in the comfort of their own home by browsing through the different
categories or using the search function bar and making payments through credit cards and or other major internet payment gateway solutions.

 We
intend to eventually develop into a full-fledged m-commerce (Mobile commerce) platform specialized in online groceries and shopping.
Though data collected from our analytic software solution and publicly available information, we anticipate that our system will automate
the customer acquisition modelling, a process which automatically identifies the best potential leads and establishes the best strategies
to convert user traffic into active customers.

 For
the farmers/producers/vendors side, our system will generate a list of information, including but not limited to, gender, age, monthly
consumption, demographic area etc., and product types that we believe would most appeal to them based on this information. This information
will also be automatically categorized into various product types, such as dry, powder, liquid, chilled, frozen and other keywords. The
data AI engine will then give suggestion on monthly output for products of same category on a household basis, thus it could be used
for production forecasting and sales forecasting purposes. We believe this will support brands and manufacturers to not under or overproduce.

 A
further 12 months sales cycle of similar products that exist in our database can then be compared, on one-to-one or group basis. We believe
our AI engine can eventually produce more precise prediction and replace the forecasting of retailers and hypermarket, thus speeding
up the sales process of particular SKU in the shortest time frame.

 We
intend that our grocery e-modules will able to integrate with other e-commerce platforms to sell our specialty, namely Asian Groceries,
to other SEA and International countries via a cross border logistic integration.

 Patents

 Via
our wholly owned subsidiary, Jocom Holdings Corp., we own the rights to a propriety analytics platform, "JOCOM AI SMART PLATFORM",
referred to herein as, "the Software", which analyzes buying patterns and customer behaviors of consumers of grocery items
within Malaysia. We also have an interface that allows users to purchase and have delivered grocery items delivered. Our Software is
able to integrate on our interface and analyze data from the interface. Amongst other things, the Software can analyze customer behaviors,
predict customers behaviors, and optimize product placement.

 The
Patent and Trademark number is LY2021W02673. The patent covers the geographic area of Malaysia.

 The
details of the Patent can be found at the following source:

 Marketing

 Our
current marketing plans are still at an initial stage. Going forward we intend to introduce Facebook campaigns and various online advertisement
to promote our services. We plan to introduce vouchers, a loyalty program, bulk purchases, discount campaigns and other strategies that
would increase awareness of our brand. We will also expand our offerings to include other categories such as healthy snacks and organic
food.

 The
Company will position itself to market with a mobile e-commerce application that includes the ability to check stock in local stores,
or sending push notifications when users get within a certain range of a local warehouse to be able to target them with personalized
offers.

 The
Company plan to focus its intention on cultivating a positive customer experience by managing both orders and returns. Features such
as delivery and returns tracking will be integrated to give users more control and engagement with the buying process. We believe that
creating membership and loyalty rewards options will also keep customer coming back.

 The
Company intends to integrate and build machine learning into the sales platform, allowing it to track behavior and predict user needs,
simultaneously boosting Jocom Holdings Corp's sales and improve customer experience.

 Positioning
 Jocom Holdings Corp as an environment and or health-conscious brand would be a strong differentiator in the market, since the
competition has not adopted this strategy.

 Competition

 Jocom
Holdings Corp 's will be in direct negotiation and contact with vendors, manufacturers, wholesalers and main distributors in
the grocery supply chain, which we believe will allow the company to enjoy up to 20% gross margin, while keeping only minimal product
stock. The Company intends to attract vendors, as many of them are not IT-savvy or familiar with e-commerce operations but wish to participate
in the growing internet business. Dealing directly with Jocom Holdings Corp also allows better margin for vendors as the company
handles the logistics and distribution i.e. order picking, sorting and delivery (with cold storage support) which save vendors'
cost and ensure efficient and fresh delivery to the customers. At present our competition is comprised of any and all company's
offering online grocery shopping within Malaysia and ASEAN, although we believe that our intended 24 hour deliver, our anticipated gross
margins, the utility of our mobile application, and our officers' business connections, all provide us with a significant competitive
advantage.

 Employees

 As
of December 31, 2023, the company has a total of 2 full-time employees at our headquarter office in Kuala Lumpur, Malaysia which includes
our founder and Chief Executive Officer Mr. Sew, and our co-founder & Chief Financing Officer, Ms. Chua. Currently, all of our employees,
Officers and/or Directors have the flexibility to work on our business up to 30 hours per week, but are prepared to devote more time
if necessary.

 As
our business and operations increase, we plan to hire full time management, technical and administrative support personnel. Our CEO,
Mr. Sew, who graduated with a Computer Science degree and has more than 20 years of extensive experience in IT and software development,
will be the key officer developing our technology infrastructure.

 We
do not presently have pension, health, annuity, insurance, stock options, profit sharing, or similar benefit plans; however, we may adopt
plans in the future. There are presently no personal benefits available to our Officers, Directors or employees.

 Government
Regulation

 At
present, we are subject to the laws and regulations of the jurisdictions in which we operate, which may include business licensing requirements,
income taxes and payroll taxes. In general, the development and operation of our business is not subject to special regulatory and supervisory
requirements.

 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
1B. UNRESOLVED STAFF COMMENTS

 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
1C. CYBERSECURITY

 Risk
management and strategy

 Jocom
Holdings Corp. acknowledges the crucial necessity of establishing, executing, and sustaining strong cybersecurity measures to secure
our information systems. This is undertaken to uphold the confidentiality, integrity, and accessibility of our data.

 We
plan to strategically incorporate cybersecurity risk management into all our comprehensive risk management framework, fostering a corporate
culture that prioritizes cybersecurity at all levels. This integration shall be done in stages so as to guarantee that cybersecurity
factors are ingrained in our decision-making processes throughout the organization. We plan to incorporate a risk management team to
collaborate closely with the IT department, consistently assessing and mitigating cybersecurity risks in alignment with our business
goals and operational requirements.

 We
recognize the intricate and ever-changing nature of cybersecurity threats. To address this, we shall collaborate with external experts,
including cybersecurity assessors, consultants, and auditors. This cooperation shall involve regular audits, threat assessments, and
consultations to enhance our security measures. These efforts ensure that our cybersecurity strategies adhere to industry best practices
and remain effective in safeguarding our systems.

 Understanding
the potential risks associated with third-party service providers, we shall implemented stringent processes to oversee and manage these
concerns. We shall conduct thorough security assessments before engaging with any third-party provider and maintain ongoing monitoring
to ensure compliance with our cybersecurity standards. This involves quarterly assessments by our management and continuous evaluations
by our security engineers. This approach is designed to mitigate the risks of data breaches or other security incidents originating from
third-party sources.

 We
have not encountered cybersecurity issues that have significantly impacted our operational performance or financial status.

 Governance

 The
Board of Directors is fully aware of the vital importance of managing cybersecurity risks. To ensure effective governance in handling
these risks, the Board shall implement a strong oversight mechanisms. This reflects our understanding of the significant impact these
threats can have on operational integrity and stakeholder confidence.

 Our
Board of Directors is tasked with overseeing data privacy and cybersecurity risks. They regularly review the Company's cybersecurity
program with management, evaluating the adequacy of controls and security for our information technology systems. Additionally, they
assess the Company's response plan in case of a security breach affecting these systems. Annually, the Board of Directors receives
updates on potential cybersecurity incidents, data privacy, and compliance programs, engaging in active discussions with management on
cybersecurity risks.

 ITEM
2. PROPERTIES

 Our
office is located at Unit No. 11-1, Level 11, Tower 3, Avenue 3, Bangsar South, No. 8 Jalan Kerinchi, 59200, Kuala Lumpur, Malaysia.

 ITEM
3. LEGAL PROCEEDINGS

 We
know of no materials, 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 averse to us.

 ITEM
4. MINE SAFETY DISCLOSURES

 Not
applicable.

 PART
II

 ITEM
5. MARKET FOR REGISTRANT'S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES

 Presently,
there is no public market for the common shares. There has been no trading in the Company's securities, and there has been no bid
or ask prices quoted. We cannot assure you that there will be a market for our common stock in the future.

 Holders

 As
of December 31, 2023, we had 57,680,500 shares of our Common Stock par value, $0.0001 issued and outstanding. There were 69 beneficial
owners of our Common Stock.

 Transfer
Agent and Registrar

 The
transfer agent for our capital stock is VStock Transfer, LLC, with an address at 18, Lafayette Place, Woodmere, New York 11598 and telephone
number is +1 (212)828-8436.

 Penny
Stock Regulations

 The
Securities and Exchange Commission has adopted regulations which generally define "penny stock" to be an equity security
that has a market price of less than $5.00 per share. Our Common Stock, when and if a trading market develops, may fall within the definition
of penny stock and be subject to rules that impose additional sales practice requirements on broker-dealers who sell such securities
to persons other than established customers and accredited investors (generally those with assets in excess of $1,000,000, or annual
incomes exceeding $200,000 individually, or $300,000, together with their spouse).

 For
transactions covered by these rules, the broker-dealer must make a special suitability determination for the purchase of such securities
and have received the purchaser's prior written consent to the transaction. Additionally, for any transaction, other than exempt
transactions, involving a penny stock, the rules require the delivery, prior to the transaction, of a risk disclosure document mandated
by the Securities and Exchange Commission relating to the penny stock market. The broker-dealer also must disclose the commissions payable
to both the broker-dealer and the registered representative, current quotations for the securities and, if the broker-dealer is the sole
market-maker, the broker-dealer must disclose this fact and the broker-dealer's presumed control over the market. Finally, monthly
statements must be sent disclosing recent price information for the penny stock held in the account and information on the limited market
in penny stocks. Consequently, the "penny stock" rules may restrict the ability of broker-dealers to sell our Common Stock
and may affect the ability of investors to sell their Common Stock in the secondary market.

 In
addition to the "penny stock" rules promulgated by the Securities and Exchange Commission, the Financial Industry Regulatory
Authority ("FINRA") has adopted rules that require that in recommending an investment to a customer, a broker-dealer must
have reasonable grounds for believing that the investment is suitable for that customer. Prior to recommending speculative low priced
securities to their non-institutional customers, broker-dealers must make reasonable efforts to obtain information about the customer's
financial status, tax status, investment objectives and other information. Under interpretations of these rules, FINRA believes that
there is a high probability that speculative low-priced securities will not be suitable for at least some customers. The FINRA requirements
make it more difficult for broker-dealers to recommend that their customers buy our common stock, which may limit the investors'
ability to buy and sell our stock.

 Dividend
Policy

 Any
future determination as to the declaration and payment of dividends on shares of our Common Stock will be made at the discretion of our
board of directors out of funds legally available for such purpose. We are under no obligations or restrictions to declare or pay dividends
on our shares of Common Stock. In addition, we currently have no plans to pay such dividends. Our board of directors currently intends
to retain all earnings for use in the business for the foreseeable future.

 Equity
Compensation Plan Information

 Currently,
there is no equity compensation plan in place.

 Unregistered
Sales of Equity Securities

 Currently,
there is no unregistered sales of equity securities.

 Purchases
of Equity Securities by the Registrant and Affiliated Purchasers

 We
have not repurchased any shares of our common stock during the fiscal year ended December 31, 2023.

 ITEM
6. SELECTED FINANCIAL DATA

 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
7. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

 The
following discussion of our financial condition and results of operations should be read in conjunction with our audited consolidated
financial statements and the notes to those financial statements appearing elsewhere in this Report.

 Certain
statements in this Report constitute forward-looking statements. These forward-looking statements include statements, which involve risks
and uncertainties, regarding, among other things, (a) our projected sales, profitability, and cash flows, (b) our growth strategy, (c)
anticipated trends in our industry, (d) our future financing plans, and (e) our anticipated needs for, and use of, working capital. They
are generally identifiable by use of the words "may," "will," "should," "anticipate,"
"estimate," "plan," "potential," "project," "continuing," "ongoing,"
"expects," "management believes," "we believe," "we intend," or the negative of these
words or other variations on these words or comparable terminology. In light of these risks and uncertainties, there can be no assurance
that the forward-looking statements contained in this filing will in fact occur. You should not place undue reliance on these forward-looking
statements.

 The
forward-looking statements speak only as of the date on which they are made, and, except to the extent required by federal securities
laws, we undertake no obligation to update any forward-looking statements to reflect events or circumstances after the date on which
the statements are made or to reflect the occurrence of unanticipated events.

 Overview

 Jocom
Holdings Corp., a Nevada Corporation, is a company that operates through its wholly owned subsidiary, Jocom Holdings Corp., a Company
organized in Labuan, Malaysia. The Nevada and, Malaysia corporations share the same exact business plan.

 We
currently provide data analytic services, which cover customer behavior and predictive customer analysis, to, at present, one client.
Our present client, a Malaysia company named Jocom Mshopping Sdn Bhd, who is a related party, runs an e-commerce platform operator located
in Malaysia. Our inhouse data analytic software solution, namely "JOCOM AI Smart Platform", is developed by our CEO, Mr.
Sew, through his past experience in software development and the fresh grocery industry. JOCOM
AI Smart Platform is a subscription based web software. Via our wholly owned subsidiary, Jocom Holdings Corp., we own the rights to a
propriety analytics platform, "JOCOM AI SMART PLATFORM", referred to herein as "the Software", which analyzes
buying patterns and customer behaviors of consumers of grocery items within Malaysia. We also have an interface that allows users to
purchase and schedule grocery delivery. Our Software is able to integrate on our interface and analyze data from the interface. Amongst
other things, the Software can analyze customer behaviors, predict customers behaviors, and optimize product placement.

 Our
office and mailing address is Unit No. 11-1, Level 11, Tower 3, Avenue 3, Bangsar South, No. 8 Jalan Kerinchi, 59200, Kuala Lumpur. We
lease our office space monthly at a cost of approximately RM 7,716.80 (equal to approximately $1,681 USD as of year end conversion
rate). The office space is leased from Ms. Chua Hwee Ping, our Chief Financial Officer, President, Secretary, Treasurer and Director.

 Results
of Operations for the year ended December 31, 2023 and 2022

 The
Company generated revenue of $24,000 and $96,000 for the year ended December 31, 2023 and 2022. The revenue was a result of
a service fee paid by a client to carry out data analytic services on the Southeast Asian online grocery market via our software solution.

 Cost
of Revenue and Gross Margin

 For
the year ended December 31, 2023 and 2022, the Company did not have any cost of revenue. The Company generated gross profits
of $24,000 and $96,000 for the year ended December 31, 2023 and 2022.

 Other
Income

 For
the year ended December 31, 2023 and 2022, the Company generated other income of $36,232 and $53,637 from foreign currency
variations.

 General
and Administrative Expenses

 General
and administrative expenses for the year ended December 31, 2023 and 2022 amounted to $217,123 and $577,964 respectively.

 Net
Loss

 The
net loss for the year ended December 31, 2023 was $156,891 as compared to $428,327 for the year ended December 31, 2022. The
decrease in net loss was mainly from the decrease in listing fees. Taking into the loss for the year ended December 31, 2023, the accumulated
loss for the Company has increased from $556,156 to $713,047.

 Liquidity
and Capital Resources

 As
of December 31, 2023, we had cash and cash equivalents of $134 as compared to $56,043 for the year ended December 31, 2022. We expect
increased levels of operations going forward will result in more significant cash flow.

 We
depend substantially on financing activities to provide us with the liquidity and capital resources we need to meet our working capital
requirements and to make capital investments in connection with ongoing operations.

 Cash
Used In Operating Activities

 For
the year ended December 31, 2023 and 2022, net cash used in operating activities was $115,318 and $294,054. The cash used
in operating activities was mainly for payment of general and administrative expenses.

 Cash
Provided by/Used In Financing Activities

 For
the year ended December 31, 2023, net cash provided by financing activities was $59,409 which $80,500 was proceeds
from sale of common stock less lease payments at $21,091.

 For
the year ended December 31, 2022, net cash used in financing activities was $22,062, which was the result of lease payments during the year.

 Cash
Used In Investing Activity

 During
the year ended December 31, 2023, there is no net cash used/provided by investing activity. For year ended December 31, 2022 there
was net cash used amounted to $2,163 being renovation of lease office during the year.

 Credit
Facilities

 We
do not have any credit facilities or other access to bank credit.

 Critical
Accounting Policies and Estimates

 Basis
of presentation

 The
consolidated financial statements for Jocom Holdings Corp. and its subsidiaries for the year ended December 31, 2023 is prepared in accordance
with accounting principles generally accepted in the United States of America ("US GAAP") and include the accounts of Jocom
Holdings Corp. and its wholly owned subsidiaries, Jocom Holdings Corp. Intercompany accounts and transactions have been eliminated on
consolidation. The Company has adopted December 31 as its fiscal year end.

 Basis
of consolidation

 The
consolidated financial statements include the accounts of the Company and its subsidiaries. All inter-company accounts and transactions
have been eliminated upon consolidation.

 Use
of estimates

 Management
uses estimates and assumptions in preparing these financial statements in accordance with US GAAP. Those estimates and assumptions affect
the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities in the balance sheets, and the reported
revenue and expenses during the year reported. Actual results may differ from these estimates.

 Cash
and cash equivalents

 Cash
and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions
and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments.

 Intangible
Asset

 The
Company follows the guidance according ASC Topic 350, "Testing Indefinite-Lived Intangible Assets for Impairment"
paragraph 350-30-35-18, an intangible asset that is not subject to amortization shall be tested for impairment annually. There is no
legal, regulatory, contractual, competitive, economic, or no foreseeable limit on the period of time over which it is expected to contribute
to the cash flows of the Company, thus the useful life of the asset shall be considered to be indefinite.

 Plant
and equipment

 Plant
and equipment are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated
on the straight-line basis over the following expected useful lives from the date on which they become fully operational.

 Categories

 Estimated
 useful life

 Renovation

 years

 Expenditures
for maintenance and repairs are expensed as incurred. The gain or loss on the disposal of plant and equipment is the difference between
the net sales proceeds and the carrying amount of the relevant assets and is recognized in the statement of operations

 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. (see Note 6).

recognition

 In
accordance with Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic
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.

is measured at the fair value of the consideration received or receivable, net of discounts and taxes applicable to the revenue. The
Company derives its revenue from provision of technical consultancy on solar power system and consultancy on green energy solution.

 Cost
of revenue

 Cost
of revenue includes the cost of services in providing business mentoring, nurturing, incubating and corporate development advisory services

 Income
taxes

 Income
taxes are determined in accordance with the provisions of ASC Topic 740, " Income Taxes " ("ASC Topic 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 year 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 year 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.

 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 year
ended December 31, 2023, the Company incurred a net loss of $156,891, suffered an accumulated deficit of $713,047, capital deficiency
of $137,147 and negative operating cash flows of $115,318. 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.

 Net
loss per share

 The
Company calculates net loss per share in accordance with ASC Topic 260, "Earnings per Share." Basic loss per share
is computed by dividing the net loss by the weighted-average number of common shares outstanding during the year. Diluted income per
share is computed similar to basic 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 statements of operations.

 The
reporting currency of the Company is United States Dollars ("US$"). The Company's subsidiary in Labuan maintains its
books and record in United States Dollars ("US$") respectively, and Ringgits Malaysia ("MYR") 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 subsidiary whose functional currency is not the 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 year. 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 statement of stockholders' equity.

 Translation
of amounts from MYR into US$1 has been made at the following exchange rates for the respective year:

 As of and for the year ended December 31,

 2023

 2022

 Year-end RM: US$1 exchange rate

 4.589

 4.390

 Year-average RM: US$1 exchange rate

 4.561

 4.278

 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 payable and accrued liabilities, and
amount due to a director 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.

 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.

 Off-Balance
Sheet Arrangements

 The
Company has no off-balance sheet arrangements.

 ITEM
7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

 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
8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

 The
financial statements required by this item are located in PART IV of this Annual Report.

 ITEM
9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

 None.

 ITEM
9A. CONTROLS AND PROCEDURES

 Disclosures
Control 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 December 31, 2023. 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 December 31, 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 in internal control over financial reporting 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 December 31, 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 controls over financial reporting

 There
were no changes in our internal control over financial reporting during the year ended December 31, 2023, that have materially affected,
or are reasonably likely to materially affect, our internal control over financial reporting.

 ITEM
9B. OTHER INFORMATION

 None.

 PART
III

 ITEM
10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

 Our
executive officer's and director's and their respective ages as of the date hereof are as follows:

 NAME

 AGE

 POSITION

 Sew
 Wen Chean ("Joshua")

 Chief
 Executive Officer, Director

 Chua
 Hwee Ping ("Agnes")

 Chief
 Financial Officer, President, Secretary, Treasurer, Director

 Set
forth below is a brief description of the background and business experience of our executive officer and director for the past five
years.

 Sew
Wen Chean ("Joshua") – Chief Executive Officer, Director

 Mr.
Sew graduated from Monash University in 2004 with a degree in Computer Science.

 Mr.
Sew has more than 10 years experiences in the IT industry since 2002 when he first joined a US-based NexusOnDemand.com as programmer.
In 2004, he was appointed as regional sales director (Asia Pacific) of Nexus Software Solutions Sdn Bhd (Nexus Digital Signs), a full
turnkey solutions provider specializing in digital signage software and hardware development. He served in this role until 2009.

 During
his tenure with NexusOnDemand.com, Mr. Sew completed projects for reputable clients including Low Yat group, Bank Negara Malaysia UEM
Berhad, The Star, Subang Terminal Skypark and Shanghai CISCO Customer Service Centre in China. He gained extensive experience in the
Asia Pacific region working with various system integrators, consultants and partners to complete large scale projects involving supply,
installation integration, commissioning and testing of digital signage solutions.

 Along
with his professional career in the IT industry, Mr. Sew acquired the capability to design and architect customized hardware and software
as well as development of full turnkey solutions.

 In
2011, in view of the potential growth prospect of e-commerce and mobile commerce, and the confidence to build a fully integrated complete
solution for online and mobile commerce, he made several e-grocery solutions that provide middle-integrated software to sellers that
allow them to conduct e-commerce operations in ASEAN.

 Mr.
Sew has extensive knowledge in e-Commerce and logistics as he currently holds the position of Chairman of the Malaysia Digital Chamber
of Commerce (MDCC) and he was previously President until the end of his term in September 2018. Mr. Sew has Fintech experience and also
various technology implementation in the industry.

 Chua
Hwee Ping ("Agnes") – Chief Financial Officer, President, Secretary, Treasurer, Director

 Ms.
Chua has been actively involved in the business and capital market industry for the past 20 years and has acquired skills in creating
effective business models to continuously adapt to changes in business and industrial environments as well as evolving market needs.

 Ms.
Chua received certification by the Association of the Chartered Certified Accountants in 2003. She holds several positions in business
associations including Vice Chairlady of Ladies Entrepreneur Bureau of Asean Retail-Chains and Franchise Federation, Vice Chairlady of
Women in Logistics and Transportation (WILAT), a member of National Association of Women Entrepreneur Association (MCWEA) and advisory
roles in various business organizations.

 Ms.
Chua started her career as an investment officer for Megaton Holdings Sdn Bhd from 2003 to 2005. In 2007, she joined Eurway Sdn Bhd as
its CFO and subsequently she was appointed as managing director for Noah Communication Sdn Bhd in 2008. She was also appointed a senior
dealer representative of Hong Leong Group Securities Sdn Bhd in 2007 when she expanded her knowledge on securities and its related regulations.
Between 2010 and 2013, she was the CFO of 1 Media Medium Sdn Bhd.

 Corporate
Governance

 The
Company promotes accountability for adherence to honest and ethical conduct; endeavors to provide full, fair, accurate, timely and understandable
disclosure in reports and documents that the Company files with the Securities and Exchange Commission (the "SEC") and in
other public communications made by the Company; and strives to be compliant with applicable governmental laws, rules and regulations.
The Company has not formally adopted a written code of business conduct and ethics that governs the Company's employees, officers
and Directors as the Company is not required to do so.

 In
lieu of an Audit Committee, the Company's Board of Directors, is responsible for reviewing and making recommendations concerning
the selection of outside auditors, reviewing the scope, results and effectiveness of the annual audit of the Company's financial
statements and other services provided by the Company's independent public accountants. The Board of Directors, the Chief Executive
Officer and the Chief Financial Officer of the Company review the Company's internal accounting controls, practices and policies.

 Committees
of the Board

 Our
Company currently does not have nominating, compensation, or audit committees or committees performing similar functions nor does our
Company have a written nominating, compensation or audit committee charter. Our Directors believes that it is not necessary to have such
committees, at this time, because the Director(s) can adequately perform the functions of such committees.

 Audit
Committee Financial Expert

 Our
Board of Directors has determined that we do not have a board member that qualifies as an "audit committee financial expert"
as defined in Item 407(D)(5) of Regulation S-K, nor do we have a Board member that qualifies as "independent" as the term
is used in Item 7(d)(3)(iv)(B) of Schedule 14A under the Securities Exchange Act of 1934, as amended, and as defined by Rule 4200(a)(14)
of the FINRA Rules.

 We
believe that our Director(s) are capable of analyzing and evaluating our financial statements and understanding internal controls and
procedures for financial reporting. The Director(s) of our Company does not believe that it is necessary to have an audit committee because
management believes that the Board of Directors can adequately perform the functions of an audit committee. In addition, we believe that
retaining an independent Director who would qualify as an "audit committee financial expert" would be overly costly and burdensome
and is not warranted in our circumstances given the stage of our development and the fact that we have not generated any positive cash
flows from operations to date.

 Involvement
in Certain Legal Proceedings

 Our
Directors and our Executive officers have not been involved in any of the following events during the past ten years:

 1.

 bankruptcy
 petition filed by or against any business of which such person was a general partner or executive officer either at the time of the
 bankruptcy or within two years prior to that time;

 2.

 any
 conviction in a criminal proceeding or being subject to a pending criminal proceeding (excluding traffic violations and other minor
 offenses);

 3.

 being
 subject to any order, judgment, or decree, not subsequently reversed, suspended or vacated, of any court of competent jurisdiction,
 permanently or temporarily enjoining, barring, suspending or otherwise limiting his/her involvement in any type of business, securities
 or banking activities; or

 4.

 being
 found by a court of competent jurisdiction (in a civil action), the Commission or the Commodity Futures Trading Commission to have
 violated a federal or state securities or commodities law, and the judgment has not been reversed, suspended, or vacated.

 5.

 Such
 person was found by a court of competent jurisdiction in a civil action or by the Commission to have violated any Federal or State
 securities law, and the judgment in such civil action or finding by the Commission has not been subsequently reversed, suspended,
 or vacated;

 6.

 Such
 person was found by a court of competent jurisdiction in a civil action or by the Commodity Futures Trading Commission to have violated
 any Federal commodities law, and the judgment in such civil action or finding by the Commodity Futures Trading Commission has not
 been subsequently reversed, suspended or vacated;

 7.

 Such
 person was the subject of, or a party to, any Federal or State judicial or administrative order, judgment, decree, or finding, not
 subsequently reversed, suspended or vacated, relating to an alleged violation of:(i) Any Federal or State securities or commodities
 law or regulation; or(ii) Any law or regulation respecting financial institutions or insurance companies including, but not limited
 to, a temporary or permanent injunction, order of disgorgement or restitution, civil money penalty or temporary or permanent cease-and-desist
 order, or removal or prohibition order; or(iii) Any law or regulation prohibiting mail or wire fraud or fraud in connection with
 any business entity; or

 8.

 Such
 person was the subject of, or a party to, any sanction or order, not subsequently reversed, suspended or vacated, of any self-regulatory
 organization (as defined in Section 3(a)(26) of the Exchange Act (15 U.S.C. 78c(a)(26))), any registered entity (as defined in Section
 1(a)(29) of the Commodity Exchange Act (7 U.S.C. 1(a)(29))), or any equivalent exchange, association, entity or organization that
 has disciplinary authority over its members or persons associated with a member.

 Independence
of Directors

 We
are not required to have independent members of our Board of Directors, and do not anticipate having independent Directors until such
time as we are required to do so.

 Code
of Ethics

 We
have not adopted a formal Code of Ethics. The Board of Directors evaluated the business of the Company and the number of employees and
determined that since the business is operated by a small number of persons, general rules of fiduciary duty and federal and state criminal,
business conduct and securities laws are adequate ethical guidelines. In the event our operations, employees and/or Directors expand
in the future, we may take actions to adopt a formal Code of Ethics.

 Shareholder
Proposals

 Our
Company does not have any defined policy or procedural requirements for shareholders to submit recommendations or nominations for Directors.
The Board of Directors believes that, given the stage of our development, a specific nominating policy would be premature and of little
assistance until our business operations develop to a more advanced level. Our Company does not currently have any specific or minimum
criteria for the election of nominees to the Board of Directors and we do not have any specific process or procedure for evaluating such
nominees. The Board of Directors will assess all candidates, whether submitted by management or shareholders, and make recommendations
for election or appointment.

 A
shareholder who wishes to communicate with our Board of Directors may do so by directing a written request addressed to our Chief Executive
Officer and Director, Sew Wen Chean, at the address appearing on the first page of this Information Statement.

 ITEM
11. EXECUTIVE COMPENSATION

 The
following table sets forth information concerning the compensation of our Chief Executive Officer, and the executive officers who served
at the end of the year December 31, 2023, for services rendered in all capacities to us.

 Summary
Compensation Table:

 Name and Principal Position

 Year

 Salary ($)

 Bonus ($)

 Stock Awards ($)

 Option Awards ($)

 Non-Equity Incentive Plan Compensation ($)

 Nonqualified Deferred Compensation Earnings
 ($)

 All Other Compensation ($)

 Total
 ($)

 Sew Wen Chean

 2023

 -

 -

 -

 -

 -

 -

 -

 -

 (Chief Executive Officer, Director)

 2022

 -

 -

 -

 -

 -

 -

 -

 -

 Chua Hwee Ping

 2023

 -

 -

 -

 -

 -

 -

 -

 -

 (Chief Financial Officer, President, Secretary, Treasurer, Director)

 2022

 -

 -

 -

 -

 -

 -

 -

 -

 Narrative
Disclosure to Summary Compensation Table

 There
are no arrangements or plans in which we provide pension, retirement or similar benefits for directors or executive officers. Our directors
and executive officers may receive stock options at the discretion of our board of directors in the future. We do not have any material
bonus or profit sharing plans pursuant to which cash or non-cash compensation is or may be paid to our directors or executive officers,
except that stock options may be granted at the discretion of our board of directors from time to time. We have no plans or arrangements
in respect of remuneration received or that may be received by our executive officers to compensate such officers in the event of termination
of employment (as a result of resignation, retirement, change of control) or a change of responsibilities following a change of control.

 Stock
Option Grants

 We
have not granted any stock options to our executive officers since our incorporation.

 Employment
Agreements

 We
do not have an employment or consulting agreement with any officers or Directors.

 Compensation
Discussion and Analysis

 Director
Compensation

 Our
Board of Directors does not currently receive any consideration for their services as members of the Board of Directors. The Board of
Directors reserves the right in the future to award the members of the Board of Directors cash or stock based consideration for their
services to the Company, which awards, if granted shall be in the sole determination of the Board of Directors.

 Executive
Compensation Philosophy

 Our
Board of Directors determines the compensation given to our executive officers in their sole determination. Our Board of Directors reserves
the right to pay our executive or any future executives a salary, and/or issue them shares of common stock in consideration for services
rendered and/or to award incentive bonuses which are linked to our performance, as well as to the individual executive officer's
performance. This package may also include long-term stock based compensation to certain executives, which is intended to align the performance
of our executives with our long-term business strategies. Additionally, while our Board of Directors has not granted any performance
base stock options to date, the Board of Directors reserves the right to grant such options in the future, if the Board in its sole determination
believes such grants would be in the best interests of the Company.

 Incentive
Bonus

 The
Board of Directors may grant incentive bonuses to our executive officer and/or future executive officers in its sole discretion, if the
Board of Directors believes such bonuses are in the Company's best interest, after analyzing our current business objectives and
growth, if any, and the amount of revenue we are able to generate each month, which revenue is a direct result of the actions and ability
of such executives.

 Long-term,
Stock Based Compensation

 In
order to attract, retain and motivate executive talent necessary to support the Company's long-term business strategy we may award
our executive and any future executives with long-term, stock-based compensation in the future, at the sole discretion of our Board of
Directors, which we do not currently have any immediate plans to award.

 ITEM
12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS

 As
of December 31, 2023, the Company has 57,680,500 shares of common stock issued and outstanding, which number of issued and outstanding
shares of common stock have been used throughout this report.

 The
following table sets forth, as of December 31, 2023, certain information with regard to the record and beneficial ownership of the Company's
common stock by (i) each person known to the Company to be the record or beneficial owner of more than 5% of the Company's common
stock, (ii) each director of the Company, (iii) each of the named executive officers, and (iv) all executive officers and directors of
the Company as a group:

 Name and Address of Beneficial Owner

 Shares of Common Stock Beneficially Owned

 Common Stock Voting Percentage Beneficially Owned

 Total Voting Percentage Beneficially Owned

 Executive Officers and Directors

 Sew Wen Chean,
Title: Chief Executive Officer, Director
Address: 64, Jalan SS 24/10, Taman Megah,
47301 Petaling Jaya, Selangor Dahrul Ehsan, Malaysia

 19,000,000

 32.94
 %

 32.94
 %

 Chua Hwee Ping 2,
 Title: Chief Financial Officer, and Director
 Address: No. 15, Desa Residen 2, Levenue Desa Park City, 52200, Kuala Lumpur Malaysia

 19,000,000

 32.94
 %

 32.94
 %

 All of executive officers and director as a group

 38,000,000

 65.88
 %

 65.88
 %

 5% or greater shareholders (excluding officers/directors)

 SEATech Ventures Corp.
Address: 11-05 & 11-06, Tower A Ave 3, Vertical Business Suite, Jalan Kerinchi Bangsar South, 59200 Kuala Lumpur

 8,500,000

 14.74
 %

 14.74
 %

 JTalent Sdn. Bhd.

 5,500,000

 9.54
 %

 9.54
 %

 Beneficial
ownership has been determined in accordance with Rule 13d-3 under the Exchange Act. Under this rule, certain shares may be deemed to
be beneficially owned by more than one person (if, for example, persons share the power to vote or the power to dispose of the shares).
In addition, shares are deemed to be beneficially owned by a person if the person has the right to acquire shares (for example, upon
exercise of an option or warrant) within 60 days of the date as of which the information is provided. In computing the percentage ownership
of any person, the amount of shares is deemed to include the amount of shares beneficially owned by such person by reason of such acquisition
rights. As a result, the percentage of outstanding shares of any person as shown in the following table does not necessarily reflect
the person's actual voting power at any particular date.

 (1)

 Beneficial
 ownership is determined in accordance with the rules of the Securities and Exchange Commission and generally includes voting or investment
 power with respect to securities. Beneficial ownership also includes shares of stock subject to options and warrants currently exercisable
 or exercisable within 60 days of the date of this table. In determining the percent of common stock owned by a person or entity as
 of the date of this Report, (a) the numerator is the number of shares of the class beneficially owned by such person or entity, including
 shares which may be acquired within 60 days on exercise of warrants or options and conversion of convertible securities, and (b)
 the denominator is the sum of (i) the total shares of common stock outstanding on as of the date of this Annual Report (57,680,500
 shares), and (ii) the total number of shares that the beneficial owner may acquire upon exercise of the derivative securities. Unless
 otherwise stated, each beneficial owner has sole power to vote and dispose of its shares.

 (2)

 Based
 on the total issued and outstanding shares of 57,680,500 as of the date of this Annual Report.

 ITEM
13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, DIRECTOR INDEPENDENCE

 On
January 8, 2021 Ms. Chua Hwee Ping was appointed President, Secretary, Treasurer and Director of the Company.

 On
January 8, 2021, the Company issued 100,000 shares of restricted common stock, with a par value of $0.0001 per share, to Ms. Chua in
consideration of $10. The $10 in proceeds went to the Company to be used as working capital. Ms. Chua currently serves as our Chief Financial
Officer, President, Secretary, Treasurer and as member of our Board of Directors.

 On
April 15, 2021, we, "the Company" acquired 100% of the equity interests of Jocom Holdings Corp. (herein referred to as the
"Malaysia Company"), a private limited company incorporated in Labuan, Malaysia. Prior to the acquisition of the Malaysia
Company, it was solely controlled by Ms. Chua Hwee Ping. In consideration of the equity interests of Jocom Holdings Corp., Ms. Chua Hwee
Ping was compensated $100 USD.

the period of January 8, 2021 to June 1, 2021, the Company sold shares of common stock to 6 foreign parties, all of which do not reside
in the United States. A total of 53,900,000 shares of restricted common stock were sold at a price of $0.0001 per share. The total proceeds
to the Company amounted to a total of $5,400 went to the Company to be used as working capital.

the period of June 20, 2021 to July 21, 2021, the Company issued 2,300,000 shares of restricted common stock to 23 foreign parties, all
of which do not reside in the United States. A total of 2,300,000 shares of restricted common stock were sold at a price of $0.10 per
share. The total proceeds to the Company amounted to a total of $230,000 went to the Company to be used as working capital.

 It
should be noted that out of these 23 foreign parties, 4 individuals namely Sew Wen Farn, Sew Wen Kuan, Sew Wen Tak and Sew Wen Ya are
siblings of our Chief Executive Officer and Director, Mr. Sew Wen Chean.

the period of July 25, 2021 to September 10, 2021, the Company issued 1,300,000 shares of restricted common stock to 26 foreign parties,
all of which do not reside in the United States. A total of 1,300,000 shares of restricted common stock were sold at a price of $0.20
per share. The total proceeds to the Company amounted to a total of $260,000 went to the Company to be used as working capital.

 It
should be noted that out of these 26 foreign parties, 1 individual namely Sew Wen Kuan is sibling of our Chief Executive Officer and
Director, Mr. Sew Wen Chean.

 On
December 30, 2021 Ms. Chua Hwee Ping was appointed Chief Financial Officer of the Company.

 On
December 30, 2021 Mr. Sew Wen Chean was appointed Chief Executive Officer and Director of the Company.

 As
of December 31, 2022, expenses of $9,270 were paid for by our directors, Ms. Chua Hwee Ping and Mr. Sew Wen Chean. As of December 31,
2021, a deposit of $579 was made by our director, Ms. Chua Hwee Ping, for opening a Company bank account. The amounts are unsecured,
interest-free and repayable on demand.

 Our
office and mailing address is Unit No. 11-1, Level 11, Tower 3, Avenue 3, Bangsar South, No. 8 Jalan Kerinchi, 59200, Kuala Lumpur. We
lease our office space monthly at a cost of approximately RM 7,716.80 (equal to approximately $1,681 USD as of year end
rate). The office space is leased from Ms. Chua Hwee Ping, our Chief Financial Officer, President, Secretary, Treasurer and Director.

 Review,
Approval and Ratification of Related Party Transactions

 Given
our small size and limited financial resources, we have not adopted formal policies and procedures for the review, approval or ratification
of transactions, such as those described above, with our executive officer(s), Director(s) and significant stockholders. We intend to
establish formal policies and procedures in the future, once we have sufficient resources and have appointed additional Directors, so
that such transactions will be subject to the review, approval or ratification of our Board of Directors, or an appropriate committee
thereof. On a moving forward basis, our directors will continue to approve any related party transaction.

 ITEM
14. PRINCIPAL ACCOUNTING FEES AND SERVICES

 Below
is the aggregate amount of fees billed for professional services rendered by our principal accountants with respect to our last two fiscal
years.

 For the Year Ended

 For the Year Ended

 Audit fees

 $
 24,100

 $
 22,100

 Audit related fees

 40,441

 23,780

 Tax fees

 2,720

 4,720

 All other fees

 -

 -

 Total

 $
 67,261

 $
 50,600

 The
category of "Audit fees" includes fees for our annual audit, quarterly reviews and services rendered in connection with regulatory
filings with the SEC, such as the issuance of comfort letters and consents.

 The
category of "Audit-related fees" includes employee benefit plan audits, internal control reviews and accounting consultation.

 All
of the professional services rendered by principal accountants for the audit of our annual financial statements that are normally provided
by the accountant in connection with statutory and regulatory filings or engagements for last two fiscal years were approved by our board
of directors.

 PART
IV

 ITEM
15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

 (a)
Financial Statements

 The
following are filed as part of this report:

 Financial
Statements

 The
following financial statements of JOCOM HOLDINGS CORP. and Report of Independent Registered Public Accounting Firm are presented in the
"F" pages of this Report:

 Page

 Report of Independent Registered Public Accounting Firm

 Financial
 Statements

 Consolidated Balance Sheets

 Consolidated Statements of Operations and Comprehensive Loss

 Consolidated
 Statements of Changes in Stockholders' Equity

 Consolidated Statements of Cash Flows

 Notes to Consolidated Financial Statements

 – F-20

 (b)
Exhibits

 The
following exhibits are filed or "furnished" herewith:

 3.1

 Articles of Incorporation**

 3.2

 Bylaws**

 31.1

 Rule 13(a)-14(a)/15(d)-14(a) Certification of principal executive officer*

 32.1

 Section 1350 Certification of principal executive officer*

 *
Filed herewith.

 **
As filed in the Registrant's Registration Statement on Form S-1 Amendment No.4 (File No. 333-265850) on November 30, 2022.

 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.

 JOCOM

 (Name
 of Registrant)

 Date:
 April 8, 2024

 By:

 /s/
 SEW WEN CHEAN

 Title:

 Chief
 Executive Officer, Director

TO FINANCIAL STATEMENTS

 Page

 Financial
 Statements

 Report of Independent Registered Public Accounting Firm

 Consolidated Balance Sheets

 Consolidated Statements of Operations and Comprehensive Loss

 Consolidated Statements of Changes in Stockholders' Equity

 Consolidated Statements of Cash Flows

 Notes to Consolidated Financial Statements

 - F-20

 F- 1

 JP
CENTURION & PARTNERS PLTAF00236625093

 REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 The
Board of Directors and Stockholders of

 Jocom Holdings Corp.

 Unit
No. 11-1, Level 11, Tower 3, Avenue 3

 Bangsar South, No. 8, Jalan Kerinchi

 59200
Kuala Lumpur, Malaysia

 Opinion
on the Financial Statements

 We have audited the accompanying consolidated
balance sheet of Jocom Holdings Corp. (the 'Company') as of December 31, 2023 and 2022,
 and the related consolidated statements of income, consolidated statements of changes
in stockholders' equity, and consolidated statements of cash flows for the each of two
years in the year ended December 31, 2023 and 2022, and the related notes (collectively referred to as the "financial statements").
In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December
31, 2023 and 2022, and the results of its operations and its cash flows for the each of two years in the year ended December 31, 2023
and 2022, in conformity with accounting principles generally accepted in the United States of America.

 Basis for Opinion

 These financial statements are the
responsibility of the Company's management. Our responsibility is to express an opinion on the Company's financial statements
based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) ("PCAOB")
and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable
rules and regulations of the Securities and Exchange Commission and the PCAOB.

 We conducted our audits in accordance with
the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the
financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we
engaged to perform, an audit of its internal control over financial reporting. As part of our audits we are required to obtain an understanding
of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company's
internal control over financial reporting. Accordingly, we express no such opinion.

 Our audits included performing procedures
to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that
respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial
statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as
evaluating the overall presentation of the consolidated financial statements. We believe that our audits provide a reasonable basis for
our opinion.

 Going Concern

 The accompanying financial statements have
been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the financial statements, for the
financial year ended December 31, 2023 the Company incurred a net loss of $156,891 and having capital
deficiency of $137,147. These factors raise substantial doubt about the Company's ability to continue as a going concern.
Management's plans in regard to these matters are also described in Note 2. The financial statements do not include any adjustments that
might result from the outcome of this uncertainty.

 F- 2

 Critical
Audit Matters

 Critical audit matters are matters
arising from the current period audit of the financial statements that were communicated or required to be communicated to those charged
with governance and that: (1) relate to accounts or disclosures that are material to the financial statements and (2) involved our especially
challenging, subjective, or complex judgements. The communication of critical audit matters does not alter in any way our opinion on the
financial statements, taken as a whole, and we are not, by communicating the critical audit matters below, providing separate opinions
on the critical audit matters or on the accounts or disclosures to which they relate.

 Recoverability and impairment
of trade receivables

 The Company recognizes trade
receivables of USD NIL and USD 48,000 as at December 31, 2023 and 2022 respectively, as disclosed in Note 8 to the consolidated financial
statements. Subsequent to recognition of allowance for doubtful debt, the trade receivables represents approximately 0% and 39% of the
Company's total assets for respective financial year.

 We focus and assess the recoverability
of the trade receivables involved judgements and estimation uncertainty in analyzing historical trend in bad payment, indicators of expected
credit losses (ECL), customer concentration, customer creditworthiness and customer payment terms and adjusted for forward looking macro-economic
factors. Auditing trade receivables is an essential component of the financial audit process.

 Our audit procedures in this
area among others to test the existence, completeness, accuracy, and valuation of trade receivables included the following:

 (a)

 Obtaining debtor confirmation requests to the
Company's customers to confirm the balances of their outstanding receivables;

 (b)

 Reviewing ageing analysis of receivables and testing the reliability thereof;

 (c)

 Reviewing subsequent collections for major receivables and overdue amount;

 (d)

 Making inquiries of management regarding the action plans to recover overdue amount;

 /s/
 JP CENTURION & PARTNERS PLT

 JP
 CENTURION & PARTNERS PLT

 We
have served as the Company's auditor since 2021.

 Kuala
Lumpur, Malaysia

April 2024

 PCAOB ID: 6723

 F- 3

 JOCOM

 CONSOLIDATED
BALANCE SHEETS

 AS
OF DECEMBER 31, 2023 and 2022

 As
 of

 December
 31, 2023

 As of

 ASSETS

 NON-CURRENT ASSETS

 Intangible asset

 Plant and equipment, net

 1,081

 Lease asset – right of use

 -

 18,629

 Total Non-Current Assets

 $

 $
 19,711

 CURRENT ASSETS

 Trade receivable

 -

 48,000

 Deposits

 Cash and bank balances

 56,043

 Total Current Assets

 $

 $
 104,420

 TOTAL ASSETS

 $

 $
 124,131

 LIABILITIES AND STOCKHOLDERS' EQUITY

 CURRENT LIABILITIES

 Other payables and accruals

 132,806

 153,460

 Amount due to directors

 3,457

 9,270

 Income tax payable

 1,380

 1,380

 Leased Liabilities

 -

 20,777

 TOTAL CURRENT LIABILITIES

 $
 137,643

 $
 184,887

 TOTAL LIABILITIES

 $
 137,643

 $
 184,887

 STOCKHOLDERS' EQUITY

 SHAREHOLDER EQUITY

 Preferred shares, $ 0.0001 par value; 200,000,000 shares authorized; None issued and outstanding

 -

 -

 Common Shares, par value $ 0.0001; 600,000,000
 shares authorized, 57,680,500
 shares and 57,600,000 shares issued and outstanding as of December 31, 2023 and December 31, 2022 respectively

 5,768

 5,760

 Additional paid-in capital

 570,132

 489,640

 Accumulated losses

 ( 713,047
)

 ( 556,156
)

 TOTAL STOCKHOLDERS' EQUITY

 $
 ( 137,147
)

 $
 ( 60,756
)

 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY

 $

 $
 124,131

 See
accompanying notes to consolidated financial statements.

 F- 4

 JOCOM

 CONSOLIDATED
STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS

 FOR
YEAR ENDED DECEMBER 31, 2023 AND 2022

 $

 $

 Gross profit

 Other Income:

 Foreign exchange gain

 36,232

 53,637

 Operating expenses:

 General and administrative expenses

 ( 217,123
)

 ( 577,964
)

 Loss before income tax

)

)

 Income tax expense

 -

 -

 Net loss for the year

 $
)

 $
)

 Other comprehensive loss:

 - Foreign currency translation gain

 -

 -

 Comprehensive loss

 $
)

 $
)

 Net loss per share - Basic and diluted

 -

 -

 Weighted average number of common shares outstanding - Basic and diluted

 57,657,399

 57,600,000

 See
accompanying notes to consolidated financial statements.

 F- 5

 JOCOM

 CONSOLIDATED
STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY

 FOR
YEAR ENDED DECEMBER 31, 2023 AND 2022

 Number of
 Shares

 Amount

 Paid-In Capital

 Accumulated
 Losses

 Total Equity

 Common Stock

 Additional

 Number of
 Shares

 Amount

 Paid-In Capital

 Accumulated
 Losses

 Total Equity

 Balance as of December 31, 2021 (Audited)

 57,600,000

 5,760

 489,640

 ( 127,829
)

 367,571

 Net loss for the year 2022

 -

 -

)

)

 Balance as of December 31, 2022 (Audited)

 57,600,000

 5,760

 489,640

 ( 556,156
)

 ( 60,756
)

 Balance

 57,600,000

 5,760

 489,640

 ( 556,156
)

 ( 60,756
)

 Shares issued in private placement completed on 25 September, 2023 at $ 1.00 per share

 80,500

 80,492

 -

 80,500

 Net loss for the year 2023

 -

 -

)

)

 Net loss

 -

 -

)

)

 Balance as of December 31, 2023 (Audited)

 57,680,500

 5,768

 570,132

 ( 713,047
)

 ( 137,147
)

 Balance

 57,680,500

 5,768

 570,132

 ( 713,047
)

 ( 137,147
)

 See
accompanying notes to consolidated financial statements

 F- 6

 JOCOM

 CONSOLIDATED
STATEMENTS OF CASH FLOWS

 FOR
YEAR ENDED DECEMBER 31, 2023 AND 2022

expressed in United States Dollars ("US$"))

 ended

 ended

 CASH FLOWS FROM OPERATING ACTIVITIES:

 Net loss

 $
)

 $
)

 Adjustments to reconcile net loss to net cash used in operating activities:

 Allowance for doubtful debts

 $
 48,373

 $
 32,000

 Depreciation and amortisation

 $
 19,709

 $
 23,658

 Interest expense

 $

 $
 1,634

 Changes in operating assets and liabilities:

 Trade
receivable

 $
 ( 373
)

 $
 ( 80,000
)

 Deposits

 $

 $

 Other payables and accruals

 $
 ( 20,654
)

 $
 147,397

 Amount due to directors

 $
 ( 5,813
)

 $
 8,690

 Net cash used in operating activities

 $
 ( 115,318
)

 $
 ( 294,054
)

 CASH FLOWS FROM INVESTING ACTIVITY:

 Purchase of plant and equipment

 $
 -

 $
 ( 2,163
)

 Net cash used in investing activity

 $
 -

 $
 ( 2,163
)

 CASH FLOWS FROM FINANCING ACTIVITIES:

 Payment of lease liabilities

 $
 ( 21,091
)

 $
 ( 22,062
)

 Proceeds from issuance of common stocks

 $
 80,500

 $
 -

 Net cash provided by/(used in) financing activities

 $
 59,409

 $
 ( 22,062
)

 Effect of exchange rate changes on cash and cash equivalent

 $
 -

 $
 -

 Net decrease in cash and cash equivalents

 $
 ( 55,909
)

 $
 ( 318,279
)

 Cash and cash equivalents, beginning of year

 $
 56,043

 $
 374,322

 CASH AND CASH EQUIVALENTS, END OF THE YEAR

 $

 $
 56,043

 SUPPLEMENTAL CASH FLOWS INFORMATION

 Income taxes paid

 $
 -

 $
 -

 Interest paid

 $
 -

 $
 -

 See
accompanying notes to consolidated financial statements.

 F- 7

 JOCOM

 NOTES

 FOR

 1.
 DESCRIPTION OF BUSINESS AND ORGANIZATION

 Jocom
Holdings Corp. was incorporated on January 08, 2021 under the laws of the state of Nevada.

 The
Company, through its subsidiaries, engages in providing data analytic software solution services in the Fresh Grocery industry.

 On
January 26, 2021, the Company acquired 100% of the equity interests in Jocom Holdings Corp. (herein referred as the "Malaysia Company"),
a private limited company incorporated in Labuan, Malaysia.

 Details
of the Company's subsidiary:

OF COMPANY SUBSIDIARIES

 Company
 name

 Place
 and date of

 incorporation

 Particulars
 of issued

 capital

 Principal
 activities

 1.

 Jocom
 Holdings Corp.

 Labuan,
 January 26, 2021

 share of ordinary share of US$ 1 each

 Data
 Analytic Software Solution

 2.
 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

 The
accompanying consolidated financial statements reflect the application of certain significant accounting policies as described in this
note and elsewhere in the accompanying consolidated financial statements and notes.

 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 year
ended December 31, 2023, the Company incurred a net loss of $ 156,891, suffered an accumulated deficit of $ 713,047, capital deficiency
of $ 137,147 and negative operating cash flows of $ 115,318. 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
consolidated financial statements for Jocom Holdings Corp. and its subsidiaries for the year ended December 31, 2023 is prepared in accordance
with accounting principles generally accepted in the United States of America ("US GAAP") and include the accounts of Jocom
Holdings Corp. and its wholly owned subsidiaries, Jocom Holdings Corp. Intercompany accounts and transactions have been eliminated on
consolidation. The Company has adopted December 31 as its fiscal year end.

 Basis
of consolidation

 The
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.

 F- 8

 JOCOM

 NOTES

 FOR

 Use
of estimates

 Management
uses estimates and assumptions in preparing these financial statements in accordance with US GAAP. Those estimates and assumptions affect
the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities in the balance sheets, and the reported
revenue and expenses during the year reported. Actual results may differ from these estimates.

recognition

 The
Company follows the guidance of 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.

 The
revenue generated was a service fee paid by a client to carry out data analytic services in the Southeast Asia online grocery market.

 Cost
of revenue

 Cost
of revenue includes the cost of services and product in providing business mentoring, nurturing, incubating and corporate development
advisory services

 Cash
and cash equivalents

 Cash
and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions
and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments.

 Intangible
Asset

 The
Company follows the guidance according ASC Topic 350, "Testing Indefinite-Lived Intangible Assets for Impairment"
paragraph 350-30-35-18, an intangible asset that is not subject to amortization shall be tested for impairment annually. There is no
legal, regulatory, contractual, competitive, economic, or no foreseeable limit on the period of time over which it is expected to contribute
to the cash flows of the Company, thus the useful life of the asset shall be considered to be indefinite.

 Plant
and equipment

 Plant
and equipment are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated
on the straight-line basis over the following expected useful lives from the date on which they become fully operational.

OF USEFUL LIFE PROPERTY PLANT AND EQUIPMENT

 Categories

 Estimated
 useful life

 Renovation

 years

 Expenditures
for maintenance and repairs are expensed as incurred. The gain or loss on the disposal of plant and equipment is the difference between
the net sales proceeds and the carrying amount of the relevant assets and is recognized in the statement of operations

 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 year 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 year 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.

 F- 9

 JOCOM

 NOTES

 FOR
YEAR ENDED DECEMBER 31, 2023 AND 2022

 Net
loss per share

 The
Company calculates net loss per share in accordance with ASC Topic 260, "Earnings per Share." Basic loss
per share is computed by dividing the net loss by the weighted-average number of common shares outstanding during the period.
Diluted income per share is computed similar to basic 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 statements of operations.

 The
reporting currency of the Company is United States Dollars ("US$"). The Company's subsidiary in Labuan maintains its
books and record in United States Dollars ("US$") respectively, and Ringgits Malaysia ("RM") 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 subsidiary whose functional currency is not the 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 year. 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 statement of stockholders' equity.

 Translation
of amounts from RM into US$1 has been made at the following exchange rates for the respective years:

OF EXCHANGE RATES

 2023

 2022

 As of and for the year ended

 2023

 2022

 Year-end RM: US$1 exchange rate

 4.589

 4.390

 Year-average RM: US$1 exchange rate

 4.561

 4.278

 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.

 F- 10

 JOCOM

 NOTES

 FOR

 Fair
value of financial instruments:

 The
carrying value of the Company's financial instruments: cash and cash equivalents, prepayment, deposits, accounts payable and accrued
liabilities and amount due to a director 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.

 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. (see Note 6).

 Recently
Issued Accounting Standards

 In May 2019, the FASB issued ASU 2019-05, which is an update to ASU Update No. 2016-13, Financial Instruments—Credit Losses (Topic
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. The amendments
in Update 2016-13 added Topic 326, Financial Instruments—Credit Losses, and made several consequential amendments to the Codification.
The amendments in this Update address those stakeholders' concerns by providing an option to irrevocably elect the fair value option
for certain financial assets previously measured at amortized cost basis. For those entities, the targeted transition relief will increase
comparability of financial statement information by providing an option to align measurement methodologies for similar financial assets.
Furthermore, the targeted transition relief also may reduce the costs for some entities to comply with the amendments in Update 2016-13
while still providing financial statement users with decision-useful information. In November 2019, the FASB issued ASU No. 2019-10, which
to update the effective date of ASU No. 2016-13 for private companies, not-for-profit organizations and certain smaller reporting companies
applying for credit losses, leases, and hedging standard. The new effective date for these preparers is for fiscal years beginning after
December 15, 2022. ASU 2019-05 is effective for the Company for annual and interim reporting periods beginning January 1, 2023 as the
Company is qualified as a smaller reporting company. The Company has accordingly adopted ASUs 2016-13 and 2019-05 in the preparation of
its unaudited condensed consolidated financial statements.

 Credit loss rate is determined by historical collection based on aging schedule,
adjusted for current conditions using reasonable and supportable forecasts. Based on the aging categorization and the adjusted loss rate
per category, an allowance for credit losses is calculated by multiplying the adjusted loss rate with the amortized cost in the respective
age category.

 Other
recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public
Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company's
present or future financial statements.

 F- 11

 JOCOM

 NOTES

 FOR

 3.
 COMMON STOCK

 On
January 8, 2021, the Company issued 100,000 shares of restricted common stock, with a par value of $ 0.0001 per share, to Ms. Agnes in
consideration of $ 10. The $ 10 in proceeds went to the Company to be used as working capital. Ms. Agnes serves as our Chief Financial
Officer, President, Secretary, Treasurer and as member of our Board of Directors.

 On
May 1,2021 the Company issued 18,900,000 shares of restricted common stock, with a par value of $ 0.0001 per share, to Ms. Agnes in consideration
of $ 1,890. The $ 1,890 in proceeds went to the Company to be used as working capital.

 On
May 1, 2021 the Company issued 19,000,000 shares of restricted common stock to Mr. Joshua with a par value of $ 0.0001 per share, in consideration
of $ 1,900. The $ 1,900 in proceeds went to the Company to be used as working capital.

 On
June 1, 2021 the Company issued 8,500,000 shares of restricted common stock to SEATech Ventures Corp. with a par value of $ 0.0001 per
share, in consideration of $ 850. The $ 850 in proceeds went to the Company to be used as working capital.

 On
June 1, 2021 the Company issued 5,500,000 shares of restricted common stock to JTalent Sdn. Bhd with a par value of $ 0.0001 per share,
in consideration of $ 550. The $ 550 in proceeds went to the Company to be used as working capital.

 On
June 1, 2021 the Company issued 1,500,000 shares of restricted common stock to GreenPro Venture Capital Limited with a par value of $ 0.0001
per share, in consideration of $ 150. The $ 150 in proceeds went to the Company to be used as working capital.

 On
June 1, 2021, the Company issued 500,000 shares of restricted common stock to GreenPro Asia Strategic SPC - GreenPro Asia Strategic Fund
SP with a par value of $ 0.0001 per share, in consideration of $ 50. The $ 50 in proceeds went to the Company to be used as working capital.

the period of June 20, 2021 to July 20, 2021, the Company issued 2,300,000 shares of restricted common stock to 23 foreign parties, all
of which do not reside in the United States. A total of 2,300,000 shares of restricted common stock were sold at a price of $ 0.10 per
share. The total proceeds to the Company amounted to a total of $ 230,000 went to the Company to be used as working capital.

the period of July 25, 2021 to September 10, 2021, the Company issued 1,300,000 shares of restricted common stock to 26 foreign parties,
all of which do not reside in the United States. A total of 1,300,000 shares of restricted common stock were sold at a price of $ 0.20
per share. The total proceeds to the Company amounted to a total of $ 260,000 went to the Company to be used as working capital.

the period of January 1, 2023 to September 15, 2023, the Company issued 80,500 shares of restricted common stock to 16 foreign parties,
all of which do not reside in the United States. A total of 80,500 shares of restricted common stock were sold at a price of $ 1.00 per
share. The total proceeds to the Company amounted to a total of $ 80,500 went to the Company to be used as working capital.

 As
of December 31, 2023 the Company has an issued and outstanding common share of 57,680,500.

 F- 12

 JOCOM

 NOTES

 FOR

 4.
 INTANGIBLE ASSET

OF INTANGIBLE ASSET

 As
 of

2023

 As of

2022

 At cost:

 $

 $

 AI Smart Platform

 $

 $

 5.
 PLANT AND EQUIPMENT

 Plant
and equipment as of December 31, 2023, and December 31, 2022 are summarized below:

OF PROPERTY PLANT AND EQUIPMENT

 As of

 As of

 Renovation

 $
 2,163

 $
 2,163

 Total

 2,163

 2,163

 Accumulated depreciation 1

 $
 ( 2,162
)

 $
 ( 1,082
)

 Plant and equipment, net

 $

 $
 1,081

 For the year ended
December 31, 2023, depreciation expense was $ 1,080.

 6.
 LEASE

 The
Company officially adopted ASC 842 for the period on and after November 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$ 40,993, 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 6.60 % adopted from Commerce International Merchant Bankers Berhad 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
initial recognition of operating lease right and lease liability as follow:

OF OPERATING LEASE LIABILITY AND RIGHT OF USE ASSETS

 Gross lease payable

 $
 43,258

 Less: imputed interest

 ( 2,265
)

 Initial recognition as of January 1, 2022

 $
 40,993

 F- 13

 JOCOM

 NOTES

 FOR
THE YEAR AND PERIOD ENDED DECEMBER 31, 2023 AND 2022

 As
of December 31, 2023, the operating lease right of use asset as follow:

OF OPERATING LEASE RIGHT OF USE ASSET

 Initial recognition as of January 1, 2022

 $
 40,993

 Accumulated amortization

 ( 41,206
)

 Remeasurement of lease asset

 Balance as of December 31, 2023

 $
 -

 As
of December 31, 2023, the operating lease liability as follow:

OF OPERATING LEASE LIABILITY

 Initial
 recognition as of January 1, 2022

 $
 43,258

 Less:
 gross repayment

 ( 43,153
)

 Less:
 imputed interest

 ( 1,948
)

 Remeasurement
 of lease liability

 Effect
 of translation exchange

 1,630

 Balance
 as of December 31, 2023

 -

 Less:
 lease liability, current

 -

 Lease
 liability, non-current

 $
 -

 For
the twelve months ended December 31, 2023, the amortization of the operating lease right of use asset was $ 18,629.

 Other
information:

OF OTHER INFORMATION RELATED TO LEASE

 Twelve months ended

 Twelve months ended

 2023

 2022

 Cash paid for amounts included in the measurement of lease liabilities:

 -

 Operating cash flow from operating lease

 $
 -

 $
 20,777

 Right-of-use assets obtained in exchange for operating lease liabilities

 $
 -

 18,629

 Remaining lease term for operating lease (year)

 -

 -

 Weighted average discount rate for operating lease

 -
 %

 5.94
 %

 Lease
expenses were $ 314 during the year ended December 31, 2023. The Company adopt ASC 842 on and after November 1, 2019.

 7.
 CASH AND CASH EQUIVALENTS

 As
at December 31, 2023, and December 31, 2022, the Company recorded cash and cash equivalents of $ 134 and $ 56,043 respectively which consists
of cash on hand and bank balances.

 F- 14

 JOCOM

 NOTES

 FOR
THE YEAR AND PERIOD ENDED DECEMBER 31, 2023 AND 2022

 8.
 TRADE RECEIVABLE

 Trade
receivable consisted of the following as of December 31, 2023, and December 31, 2022.

OF TRADE RECEIVABLE

 As of

 As of
 December 31, 2021

 Trade receivable

 $
 80,373

 $
 80,000

 Allowance for doubtful debts

 $
 ( 80,373
)

 $
 ( 32,000
)

 Total trade receivable

 $
 -

 $
 48,000

 As
of December 31, 2023, trade receivable of $ 80,373
which was related party transactions were netted off with allowance for doubtful debts of $ 80,373. The amount due from trade receivable is subject to normal trade credit term.

 9.
 DEPOSITS

 Deposits consisted of the following as of December 31, 2023, and December 31, 2022.

OF DEPOSITS

 As of

 As of

 Deposits

 Total deposits

 $

 $

 As
of December 31, 2023 and 2022, total deposits paid was $ 360 and $ 377 which mainly from the deposit of rental security and utilities
for the increase of lease rental.

 F- 15

 JOCOM

 NOTES

 FOR

 10.
 OTHER PAYABLES AND ACCRUALS

 Other
payables and accruals consisted of the following as of December 31, 2023, and December 31, 2022.

OF OTHER PAYABLES AND ACCRUALS

 As of
 December 31, 2023 (Audited)

 As of
 December 31, 2022 (Audited)

 Other payables

 $
 94,469

 $
 135,052

 Accruals

 $
 38,337

 $
 18,408

 Total other payables and accruals

 $
 132,806

 $
 153,460

 11.
 AMOUNT DUE TO DIRECTORS

 Amount
due to directors consisted of the following as of December 31,2023, and December 31, 2022.

OF AMOUNT DUE TO DIRECTORS

 As of

 As of

 Amount due to directors

 $
 3,457

 $
 9,270

 Total amount due to directors

 $
 3,457

 $
 9,270

 As
of December 31, 2023 and 2022, the amount of $ 3,457 and $ 9,270 were mainly on behalf payment by directors.

 F- 16

 JOCOM

 NOTES

 FOR

 12.
 INCOME TAXES

 For
the year ended December 31, 2023, the local (United States) and foreign components of loss before income taxes were comprised of the
following:

OF FOREIGN COMPONENTS OF LOSS BEFORE INCOME TAXES

ended

 ended

 Tax jurisdictions from:

 Local

 $
 ( 90,563
)

 ( 342,990
)

 Foreign, representing

 - Labuan

 $
 ( 66,328
)

 ( 85,337
)

 Loss before income tax

 $
)

)

 The
provision for income taxes consisted of the following:

OF PROVISION INCOME TAXES

 ended

 ended

 Current:

 - Local

 $
 -

 $
 -

 -Foreign

 -

 -

 Income tax expense

 $
 -

 $
 -

 The
effective tax rate in the years presented is the result of the mix of income earned in various tax jurisdictions that apply a broad range
of income tax rates. The Company has subsidiaries that operate in various countries: United States Labuan and Hong Kong 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 December 31, 2023,
the operations in the United States of America incurred $ 565,753 of cumulative net operating losses which can be carried forward to offset
future taxable income. The net operating loss carry forwards begin to expire in 2041, if unutilized.

 Labuan

 Under
the current laws of the Labuan, Jocom Holdings Corp.is governed under the Labuan Business Activity Act, 1990. The tax charge for such
company is based on 24 % of net audited profit.

 F- 17

 JOCOM

 NOTES

 FOR

 13.
 RELATED PARTY TRANSACTIONS

OF RELATED PARTY TRANSACTIONS

 As of

 As of

 Jocom MShopping Sdn. Bhd. 1

 - Revenue

 $

 $

 SEATech Ventures (HK) Limited

 - Consultation Fee

 $
 -

 $
 280,000

 Joshua Sew

 -
 IT Advisory Fee

 $
 7,035

 $
 -

 Khoo Ghi
 Geok 4

 - Accounting
 Fee

 $
 14,000

 $
 10,500

 Mr. Joshua and Ms. Agnes, the Company
Chief Executive Officer and Chief Financial Officer, are the directors of
Jocom MShopping Sdn. Bhd.

 SEATech Ventures
(HK) Limited, through its wholly owned subsidiary of SEATech Ventures Corp. is a 14.74 % shareholder of the Company.

 Mr. Joshua Sew is the Company Chief Executive Officer.

 Ms. Khoo Ghi Geok purchased a total of 10,000 shares of common stock in the Initial Public Offering at a price of $ 1.00 per share on
August 20, 2023.

 14.
 COMMITMENTS AND CONTINGENCIES

 As
of December 31, 2023, and December 31, 2022, the Company has no commitments or contingencies involved.

 F- 18

 JOCOM

 NOTES

 FOR

 15.
 CONCENTRATION OF RISK

 The
Company is exposed to the following concentration of risk:

 (a)
Major customers

 For
the year ended December 31, 2023 and 2022, the customers who accounted for 10% or more of the Company's
revenue and its accounts receivable balance at year end are presented as follows:

OF CUSTOMER CONCENTRATION RISK

 For the year ended December 31, 2023

 For the year ended December 31, 2022

 Percentage of revenue

 Account Receivable-Trade

 Percentage of revenue

 Account Receivable-Trade

 Customer A

 $

 %

 $
 -

 $

 %

 $
 48,000

 $

 %

 $
 -

 $

 %

 $
 48,000

 (b)
Major suppliers

 For
the year ended December 31, 2023, and year ended December 31, 2022, there is no vendor who accounted for 10% or more of the Company's
purchase and the accounts payable balances at year end.

 (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 trade receivables is substantially mitigated by its ongoing credit evaluation process and relatively
short collection terms. The Company does not generally require collateral from customers. The Company evaluates the need for an allowance
for doubtful accounts based upon factors 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$ on that date. The exchange rate could fluctuate depending on changes in political and
economic environments without notice.

 F- 19

 JOCOM

 NOTES

 FOR

 16.
 SEGMENT 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.

 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:

OF SEGMENT INFORMATION

 US

 Malaysia

 Total

 For the year ended December 31, 2023

 US

 Malaysia

 Total

 $
 -

 $

 $

 Cost of revenue

 -

 -

 -

 Depreciation and amortization

 $
 -

 $
 19,709

 $
 19,709

 Net loss before taxation

 $
 ( 90,563
)

 $
 ( 66,328
)

 $
)

 Total assets

 $
 -

 $

 $

 US

 Malaysia

 Total

 For the year ended December 31, 2022

 US

 Malaysia

 Total

 -

 $

 $

 Cost of revenue

 -

 -

 -

 Depreciation and amortization

 -

 $
 23,658

 $
 23,658

 Net loss before taxation

 $
 ( 342,990
)

 $
 ( 85,337
)

 $
)

 Total assets

 $
 -

 $
 124,131

 $
 124,131

 *Revenues
and costs are attributed to countries based on the location of customers.

 17.
 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 December 31, 2023 up through the date the Company issued the audited consolidated financial statements.
During this period, there was no subsequent event that required recognition or disclosure.

 F- 20