v3.26.1
SCHEDULE OF BANK AND OTHER BORROWINGS (Details) - USD ($)
Dec. 31, 2025
Dec. 31, 2024
IfrsStatementLineItems [Line Items]    
Total [1] $ 5,622,926 $ 10,352,990
Secured bank borrowings [2] 5,622,926 10,085,523
Unsecured bank borrowings 267,467
Less: Amounts due within one year shown under current liabilities 5,622,926 10,313,887
Amounts shown under non-current liabilities: 39,103
Other borrowings [3] 356,431 1,130,141
Total for all related parties [member]    
IfrsStatementLineItems [Line Items]    
Other borrowings [3] 425,255
Non related parties [member]    
IfrsStatementLineItems [Line Items]    
Other borrowings [3] 356,431 704,886
Not later than one year [member]    
IfrsStatementLineItems [Line Items]    
Less: Amounts due within one year shown under current liabilities 5,622,926 10,313,887
Later than one year and not later than two years [member]    
IfrsStatementLineItems [Line Items]    
Total 39,103
Floating interest rate [member]    
IfrsStatementLineItems [Line Items]    
Bank overdrafts [1] 1,371,598 1,505,771
Total [1] 2,130,248 2,133,931
Fixed interest rate [member]    
IfrsStatementLineItems [Line Items]    
Total [1] $ 2,121,080 $ 6,713,288
[1] Bank borrowings carry a weighted average effective interest rate at 4% (2024: 5%).
[2] Secured bank borrowings were pledged by the personal guarantee and the private real estate properties owned by our former shareholders.
[3] 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.