v3.26.1
SCHEDULE OF INCOME TAX (CREDITS) EXPENSES RECONCILED TO (LOSS) PROFIT BEFORE INCOME TAX (Details) - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
IfrsStatementLineItems [Line Items]      
Loss before income tax $ (6,364,785) $ (1,011,327) $ (753,081)
Total 51,950 (73,515) (48,771)
HONG KONG      
IfrsStatementLineItems [Line Items]      
Loss before income tax (6,364,785) (1,011,327) (753,081)
Tax at the respective income tax rates (1,437,512) (39,596) 170,905
Tax effect of expenses not deductible for tax purpose 1,541,308 70,985 191,697
Tax effect of income not taxable for tax purpose (121,785) (15,081) (342,882)
Under (Over) provision in respect of prior years (33,962) (89,823) (68,491)
Total $ 51,950 $ (73,515) $ (48,771)