Assets classified as held for sales:

 SCHEDULE OF ASSETS HELD FOR SALE

Land and property held for sale

In December 2025, the director of the company decided to sell a land and property which was originally acquired for an office in Peru operation. The transaction was completed in March 2026.

Non-recurring fair value measurement

Land and property classified as held for sale during the reporting period was measured at the lower of its carrying amount and fair value less cost to sell at the time of the reclassification, resulting in the recognition of a write-down of $394,786 as administrative expenses in the statement of profit or loss. The fair value of the land and property was determined using the quoted market price approach. This is a level 1 measurement under the fair value hierarchy.