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 |
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| 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) |
| X | ||||||||||
- References No definition available.
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- Definition The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The profit (loss) before tax expense or income. [Refer: Profit (loss)] Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to changes in the tax rate. [Refer: Accounting profit] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to expenses not deductible in determining taxable profit (tax loss). [Refer: Accounting profit] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to revenues that are exempt from taxation. [Refer: Accounting profit] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Details
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