v3.26.1
SCHEDULE OF REMAINING CONTRACTUAL MATURITY FOR NON-DERIVATIVE FINANCIAL LIABILITIES (Details) - USD ($)
Dec. 31, 2025
Dec. 31, 2024
IfrsStatementLineItems [Line Items]    
Current trade payables $ 2,805,764 $ 1,841,297
Other current payables 358,789 778,114
Borrowings [1] 5,622,926 10,352,990
Other borrowings [2] 356,431 1,130,141
Other liabilities 310,696 13,442,674
Lease liabilities 93,777 583,445
Lease liabilities 97,592 698,327
Financial liabilities at amortised cost 9,552,198 28,243,543
On Demand Or Within One Year [Member]    
IfrsStatementLineItems [Line Items]    
Current trade payables 2,805,764 1,841,297
Other current payables 358,789 778,114
Borrowings 5,622,926 10,313,887
Other borrowings 356,431 1,130,141
Other liabilities 310,696 1,142,024
Lease liabilities 42,358 163,912
Financial liabilities at amortised cost 9,496,964 15,369,375
One To Two Years [Member]    
IfrsStatementLineItems [Line Items]    
Current trade payables
Other current payables
Borrowings 39,103
Other borrowings
Other liabilities 12,300,650
Lease liabilities 30,742 160,407
Financial liabilities at amortised cost 30,742 12,500,160
Two To Five Years [Member]    
IfrsStatementLineItems [Line Items]    
Current trade payables
Other current payables
Borrowings
Other borrowings
Other liabilities
Lease liabilities 24,492 374,008
Financial liabilities at amortised cost $ 24,492 $ 374,008
[1] Bank borrowings carry a weighted average effective interest rate at 4% (2024: 5%).
[2] Included in other borrowings, an aggregate loan balance from related parties of nil (2024: USD425,255) was unsecured, interest-free or interest bearing at nil (2024: 8% p.a.). A principal amount of USD356,431 (2024: USD704,886) was unsecured, interest bearing at 3.6% p.a. (2024: interest free or interest bearing at 6% to 7.2% p.a). All these balances were repayable within one year after the end of the reporting period.