Property and equipment, net consist of the following:

 

       
   As of December 31, 
   2025   2024 
Computer and office equipment  $101,307   $91,480 
Furniture & fixtures   128,266    115,635 
Motor vehicle   23,213    21,043 
Leasehold improvements   208,938    189,411 
Subtotal   461,724    417,569 
           
Less: accumulated depreciation   (447,154)   (386,106)
Total  $14,570   $31,463 
Free Sentinel

Want the next Agape ATP Corp pp&e disclosure the moment it drops?

Set a Sentinel and we'll alert you the moment Agape ATP Corp's next filing hits EDGAR. No credit card, your email never gets sold.

Track for free

Historical Timeline

Fiscal YearFiled
2025Apr 13, 2026Showing above
2024Mar 31, 2025

About PP&E Disclosures

The PP&E disclosure details a company's physical asset base — land, buildings, machinery, and equipment — along with the depreciation methods and useful life assumptions that determine how these costs flow through the income statement. Capitalization policy thresholds reveal management's judgment on the boundary between expense and asset, directly affecting both reported earnings and asset values.

Key signals: changes in estimated useful lives or depreciation methods can materially shift reported earnings without any operational change. Compare capital expenditures against depreciation expense — when capex consistently trails depreciation, the asset base may be aging and underinvested. Watch for large asset impairments or write-downs that signal overvalued carrying amounts. Asset retirement obligations reveal future environmental or decommissioning costs that are often underappreciated. Compare PP&E intensity (PP&E-to-revenue) against industry peers to assess capital efficiency and competitive positioning.