FINANCIAL INSTRUMENTS, FINANCIAL RISKS AND CAPITAL RISKS MANAGEMENT (Details Narrative) |
12 Months Ended | ||||
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Dec. 31, 2025
USD ($)
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Dec. 31, 2024
USD ($)
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Dec. 31, 2023
USD ($)
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Dec. 31, 2025
HKD ($)
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Dec. 31, 2022
USD ($)
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| Financial Instruments Financial Risks And Capital Risks Management | |||||
| Increase decrease in sensitivity percent | 5.00% | 5.00% | |||
| Borrowings, interest rate basis | 50 | ||||
| Increase decrease in profit | $ 17,509 | $ 18,199 | $ 21,687 | ||
| Concentrations of risk | The Group has concentration of credit risk as 64.3% (2024: 67.4%, 2023: 55.2%) and 89.2% (2024: 89.1%, 2023: 89.9%) of the total trade receivables was due from the Group’s largest customer and the five largest customers respectively. In order to minimize the credit risk, the management of the Group has delegated a team responsible for determination of credit limits and credit approvals | ||||
| Impairment loss recognised in profit or loss, trade receivables | $ 807,536 | 315,976 | 253,459 | ||
| Other receivables and deposits | 162,498 | ||||
| Cash and bank balances | 966,807 | 2,963,301 | $ 3,979,416 | $ 5,082,587 | |
| Current assets | 13,843,649 | 20,934,798 | |||
| Current liabilities | $ 10,553,801 | $ 18,898,116 | |||
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- References No definition available.
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- Definition Increase decrease through amounts recognised in profit or loss aggregate difference between fair value at interest rate sensitivity analysis. No definition available.
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- Definition The basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The description of concentrations of risks arising from financial instruments. [Refer: Classes of financial instruments [domain]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets] Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount of current deposits from customers. [Refer: Deposits from customers] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Trade receivables] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The percentage of a reasonably possible increase in the risk variable that arises from contracts within scope of IFRS 17. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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